DE KEYSER: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DE KEYSER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts -€57,530
down €57,530 (-88.5%), from €65,000 to €7,471
- Financial income +€28,088
up €28,088 (+302.7%), from €9,278 to €37,365
- Taxes +€2,325
new in 2024: €2,325
- Gross operating margin -€336
down €336 (-2.8%), from -€11,846 to -€12,182
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,321,957 | €4,289,611 | -€32,346 | -0.7% |
| Fixed assets | 21/28 | €261 | €261 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1 | €1 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €4,321,695 | €4,289,349 | -€32,346 | -0.7% |
| Amounts receivable within one year | 40/41 | €64,868 | €64,868 | = | 0.0% |
| Trade receivables | 40 | €64,868 | €64,868 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,076,828 | €4,044,482 | -€32,346 | -0.8% |
| Deferred charges and accrued income | 490/1 | €180,000 | €180,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €4,321,957 | €4,289,611 | -€32,346 | -0.7% |
| Equity | 10/15 | €4,076,957 | €4,099,815 | +€22,859 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,584,184 | €1,584,184 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,658 | €2,658 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €798 | €798 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,562,776 | €1,562,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,474,173 | €2,497,031 | +€22,859 | +0.9% |
| Amounts payable | 17/49 | €245,000 | €189,796 | -€55,204 | -22.5% |
| Amounts payable within one year | 42/48 | €65,000 | €9,796 | -€55,204 | -84.9% |
| Taxes, remuneration and social security | 45 | - | €2,325 | +€2,325 | |
| Taxes | 450/3 | - | €2,325 | +€2,325 | |
| Other amounts payable | 47/48 | €65,000 | €7,471 | -€57,530 | -88.5% |
| Accrued charges and deferred income | 492/3 | €180,000 | €180,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Gross operating margin | 9900 | -€11,846 | -€12,182 | -€336 | -2.8% |
| Operating profit (loss) | 9901 | -€11,846 | -€12,182 | -€336 | -2.8% |
| Financial income | 75/76B | €9,278 | €37,365 | +€28,088 | +302.7% |
| Recurring financial income | 75 | €9,278 | €37,365 | +€28,088 | +302.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,568 | €25,184 | +€27,752 | |
| Income taxes | 67/77 | - | €2,325 | +€2,325 | |
| Profit (loss) for the period | 9904 | -€2,568 | €22,859 | +€25,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,568 | €22,859 | +€25,427 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.