DE KEYSER DIMITRI: 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 DIMITRI
Largest movements
- Cash -€39,951
down €39,951 (-42.0%), from €95,054 to €55,103
mainly Receivables within one year (-€37,811) and Trade debts (-€9,007)
- Receivables within one year +€37,811
up €37,811 (+155%), from €24,419 to €62,230
of which Trade receivables: +€49,713
- Tangible fixed assets -€6,710
down €6,710 (-28.3%), from €23,733 to €17,023
of which Furniture and vehicles: -€5,068
- Trade debts -€9,007
down €9,007 (-93.9%), from €9,593 to €586
- Tax, wage and social debts -€3,888
down €3,888 (-85.6%), from €4,540 to €652
of which Remuneration and social security: -€2,867
- Reserves +€3,768
up €3,768 (+1.7%), from €217,162 to €220,930
of which Distributable reserves: +€3,768
- Gross operating margin -€13,397
down €13,397 (-41.0%), from €32,648 to €19,251
- Taxes -€2,089
down €2,089 (-38.2%), from €5,474 to €3,385
- Financial income +€1,070
up €1,070 (+161%), from €664 to €1,734
- Staff costs -€1,027
down €1,027 (-100%), from €1,027 to €0
- Financial charges -€733
down €733 (-14.0%), from €5,251 to €4,517
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.
Derived cash bridge
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 | €316,511 | €304,156 | -€12,355 | -3.9% |
| Fixed assets | 21/28 | €24,154 | €17,273 | -€6,881 | -28.5% |
| Tangible fixed assets | 22/27 | €23,733 | €17,023 | -€6,710 | -28.3% |
| Plant, machinery and equipment | 23 | €6,322 | €4,680 | -€1,642 | -26.0% |
| Furniture and vehicles | 24 | €17,411 | €12,343 | -€5,068 | -29.1% |
| Financial fixed assets | 28 | €421 | €250 | -€171 | -40.7% |
| Current assets | 29/58 | €292,357 | €286,884 | -€5,473 | -1.9% |
| Stocks and contracts in progress | 3 | €17,820 | €15,320 | -€2,500 | -14.0% |
| Stocks | 30/36 | €7,820 | €7,570 | -€250 | -3.2% |
| Contracts in progress | 37 | €10,000 | €7,750 | -€2,250 | -22.5% |
| Amounts receivable within one year | 40/41 | €24,419 | €62,230 | +€37,811 | +155% |
| Trade receivables | 40 | €0 | €49,713 | +€49,713 | |
| Other amounts receivable | 41 | €24,419 | €12,517 | -€11,902 | -48.7% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €95,054 | €55,103 | -€39,951 | -42.0% |
| Deferred charges and accrued income | 490/1 | €5,065 | €4,231 | -€833 | -16.5% |
| Total equity and liabilities | 10/49 | €316,511 | €304,156 | -€12,355 | -3.9% |
| Equity | 10/15 | €235,762 | €239,530 | +€3,768 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €217,162 | €220,930 | +€3,768 | +1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €215,302 | €219,070 | +€3,768 | +1.8% |
| Amounts payable | 17/49 | €80,749 | €64,626 | -€16,123 | -20.0% |
| Amounts payable within one year | 42/48 | €75,313 | €59,587 | -€15,726 | -20.9% |
| Trade debts | 44 | €9,593 | €586 | -€9,007 | -93.9% |
| Suppliers | 440/4 | €9,593 | €586 | -€9,007 | -93.9% |
| Taxes, remuneration and social security | 45 | €4,540 | €652 | -€3,888 | -85.6% |
| Taxes | 450/3 | €1,673 | €652 | -€1,021 | -61.0% |
| Remuneration and social security | 454/9 | €2,867 | €0 | -€2,867 | -100% |
| Other amounts payable | 47/48 | €61,180 | €58,349 | -€2,831 | -4.6% |
| Accrued charges and deferred income | 492/3 | €5,436 | €5,040 | -€397 | -7.3% |
| Remuneration, social security and pensions | 62 | €1,027 | €0 | -€1,027 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,050 | €7,946 | -€103 | -1.3% |
| Other operating charges | 640/8 | €1,123 | €1,368 | +€245 | +21.8% |
| Gross operating margin | 9900 | €32,648 | €19,251 | -€13,397 | -41.0% |
| Operating profit (loss) | 9901 | €22,448 | €9,937 | -€12,511 | -55.7% |
| Financial income | 75/76B | €664 | €1,734 | +€1,070 | +161% |
| Recurring financial income | 75 | €664 | €1,734 | +€1,070 | +161% |
| Financial charges | 65/66B | €5,251 | €4,517 | -€733 | -14.0% |
| Recurring financial charges | 65 | €5,251 | €4,517 | -€733 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €17,862 | €7,154 | -€10,708 | -59.9% |
| Income taxes | 67/77 | €5,474 | €3,385 | -€2,089 | -38.2% |
| Profit (loss) for the period | 9904 | €12,388 | €3,768 | -€8,619 | -69.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,388 | €3,768 | -€8,619 | -69.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.