DE KLEINE POST: 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 KLEINE POST
Largest movements
- Cash +€46,872
up €46,872 (+41.6%), from €112,770 to €159,642
mainly Net result for the year (+€50,839) and Depreciation (+€15,035)
- Tangible fixed assets -€3,255
down €3,255 (-5.2%), from €62,800 to €59,545
- Receivables within one year -€2,833
down €2,833 (-18.6%), from €15,236 to €12,403
- Reserves +€50,839
up €50,839 (+37.8%), from €134,410 to €185,249
- Tax, wage and social debts -€24,235
down €24,235 (-98.6%), from €24,568 to €334
of which Taxes: -€24,568
- Other debts +€11,658
new in 2025: €11,658
- Trade debts +€6,197
up €6,197 (+103%), from €6,006 to €12,203
- Debts after one year -€3,889
down €3,889 (-92.1%), from €4,223 to €334
- Gross operating margin -€104,652
down €104,652 (-55.3%), from €189,195 to €84,543
- Taxes -€21,445
down €21,445 (-56.8%), from €37,724 to €16,279
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 | €190,805 | €231,590 | +€40,784 | +21.4% |
| Fixed assets | 21/28 | €62,800 | €59,545 | -€3,255 | -5.2% |
| Tangible fixed assets | 22/27 | €62,800 | €59,545 | -€3,255 | -5.2% |
| Plant, machinery and equipment | 23 | €62,800 | €59,545 | -€3,255 | -5.2% |
| Current assets | 29/58 | €128,006 | €172,045 | +€44,039 | +34.4% |
| Amounts receivable within one year | 40/41 | €15,236 | €12,403 | -€2,833 | -18.6% |
| Other amounts receivable | 41 | €15,236 | €12,403 | -€2,833 | -18.6% |
| Cash at bank and in hand | 54/58 | €112,770 | €159,642 | +€46,872 | +41.6% |
| Total equity and liabilities | 10/49 | €190,805 | €231,590 | +€40,784 | +21.4% |
| Equity | 10/15 | €139,410 | €190,249 | +€50,839 | +36.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €134,410 | €185,249 | +€50,839 | +37.8% |
| Distributable reserves | 133 | €134,410 | €185,249 | +€50,839 | +37.8% |
| Amounts payable | 17/49 | €51,396 | €41,341 | -€10,055 | -19.6% |
| Amounts payable after more than one year | 17 | €4,223 | €334 | -€3,889 | -92.1% |
| Financial debts | 170/4 | €4,223 | €334 | -€3,889 | -92.1% |
| Amounts payable within one year | 42/48 | €47,173 | €41,007 | -€6,166 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €16,599 | €16,812 | +€213 | +1.3% |
| Trade debts | 44 | €6,006 | €12,203 | +€6,197 | +103% |
| Suppliers | 440/4 | €6,006 | €12,203 | +€6,197 | +103% |
| Taxes, remuneration and social security | 45 | €24,568 | €334 | -€24,235 | -98.6% |
| Taxes | 450/3 | €24,568 | - | -€24,568 | |
| Remuneration and social security | 454/9 | - | €334 | +€334 | |
| Other amounts payable | 47/48 | - | €11,658 | +€11,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,658 | €15,035 | +€377 | +2.6% |
| Other operating charges | 640/8 | €1,319 | €1,204 | -€115 | -8.7% |
| Gross operating margin | 9900 | €189,195 | €84,543 | -€104,652 | -55.3% |
| Operating profit (loss) | 9901 | €173,218 | €68,304 | -€104,915 | -60.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -97.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -97.8% |
| Financial charges | 65/66B | €1,086 | €1,185 | +€99 | +9.1% |
| Recurring financial charges | 65 | €1,086 | €1,185 | +€99 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €172,134 | €67,118 | -€105,015 | -61.0% |
| Income taxes | 67/77 | €37,724 | €16,279 | -€21,445 | -56.8% |
| Profit (loss) for the period | 9904 | €134,410 | €50,839 | -€83,570 | -62.2% |
| Profit (loss) for the period to be appropriated | 9905 | €134,410 | €50,839 | -€83,570 | -62.2% |
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 14 October 2026 via checked.be.