DE KEYSER DANNY: what changed
Two financial 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 DANNY
Largest movements
- Receivables within one year -€10,492
down €10,492 (-26.9%), from €39,029 to €28,538
of which Trade receivables: -€6,158
- Tangible fixed assets -€3,028
no longer reported in 2025 (was €3,028)
- Deferred charges and accrued income -€700
no longer reported in 2025 (was €700)
- Profit (loss) carried forward -€11,250
new in 2025: -€11,250
- Short-term financial debts -€2,847
down €2,847 (-70.8%), from €4,023 to €1,176
- Trade debts +€607
new in 2025: €607
- Other debts -€450
no longer reported in 2025 (was €450)
- Gross operating margin -€18,480
down €18,480, from €10,722 to -€7,757
- Financial charges -€786
down €786 (-47.2%), from €1,664 to €878
- Financial income +€565
up €565 (+150.9%), from €374 to €939
- Other operating charges -€508
down €508 (-49.2%), from €1,033 to €525
- Taxes -€456
no longer reported in 2025 (was €456)
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,361 | €29,421 | -€13,940 | -32.1% |
| Fixed assets | 21/28 | €3,028 | - | -€3,028 | |
| Tangible fixed assets | 22/27 | €3,028 | - | -€3,028 | |
| Plant, machinery and equipment | 23 | €3,028 | - | -€3,028 | |
| Current assets | 29/58 | €40,333 | €29,421 | -€10,912 | -27.1% |
| Amounts receivable within one year | 40/41 | €39,029 | €28,538 | -€10,492 | -26.9% |
| Trade receivables | 40 | €9,478 | €3,320 | -€6,158 | -65.0% |
| Other amounts receivable | 41 | €29,551 | €25,218 | -€4,334 | -14.7% |
| Cash at bank and in hand | 54/58 | €604 | €883 | +€280 | +46.4% |
| Deferred charges and accrued income | 490/1 | €700 | - | -€700 | |
| Total equity and liabilities | 10/49 | €43,361 | €29,421 | -€13,940 | -32.1% |
| Equity | 10/15 | €38,432 | €27,182 | -€11,250 | -29.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €8,432 | €8,432 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €5,432 | €5,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€11,250 | -€11,250 | |
| Amounts payable | 17/49 | €4,929 | €2,239 | -€2,690 | -54.6% |
| Amounts payable within one year | 42/48 | €4,929 | €2,239 | -€2,690 | -54.6% |
| Financial debts | 43 | €4,023 | €1,176 | -€2,847 | -70.8% |
| Credit institutions | 430/8 | €4,023 | €1,176 | -€2,847 | -70.8% |
| Trade debts | 44 | - | €607 | +€607 | |
| Suppliers | 440/4 | - | €607 | +€607 | |
| Taxes, remuneration and social security | 45 | €456 | €456 | = | 0.0% |
| Taxes | 450/3 | €456 | €456 | = | 0.0% |
| Other amounts payable | 47/48 | €450 | - | -€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,383 | €3,028 | -€355 | -10.5% |
| Other operating charges | 640/8 | €1,033 | €525 | -€508 | -49.2% |
| Gross operating margin | 9900 | €10,722 | -€7,757 | -€18,480 | |
| Operating profit (loss) | 9901 | €6,306 | -€11,311 | -€17,617 | |
| Financial income | 75/76B | €374 | €939 | +€565 | +150.9% |
| Recurring financial income | 75 | €374 | €939 | +€565 | +150.9% |
| Financial charges | 65/66B | €1,664 | €878 | -€786 | -47.2% |
| Recurring financial charges | 65 | €1,664 | €878 | -€786 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €5,016 | -€11,250 | -€16,267 | |
| Income taxes | 67/77 | €456 | - | -€456 | |
| Profit (loss) for the period | 9904 | €4,560 | -€11,250 | -€15,811 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,560 | -€11,250 | -€15,811 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.