De kleinmeester: 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 kleinmeester
Largest movements
- Current investments -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Tangible fixed assets -€12,205
down €12,205 (-15.9%), from €76,679 to €64,474
of which Land and buildings: -€11,846
- Reserves -€17,506
down €17,506 (-14.6%), from €119,827 to €102,321
- Other debts -€12,316
down €12,316 (-63.5%), from €19,399 to €7,082
- Accrued charges and deferred income -€7,010
no longer reported in 2025 (was €7,010)
- Gross operating margin -€16,224
down €16,224 (-68.1%), from €23,811 to €7,586
- Financial charges -€1,845
down €1,845 (-88.4%), from €2,088 to €243
- Financial income +€1,695
up €1,695 (+155.6%), from €1,090 to €2,785
- Other operating charges -€304
down €304 (-13.6%), from €2,233 to €1,929
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 | €158,745 | €123,474 | -€35,271 | -22.2% |
| Fixed assets | 21/28 | €76,692 | €64,487 | -€12,205 | -15.9% |
| Tangible fixed assets | 22/27 | €76,679 | €64,474 | -€12,205 | -15.9% |
| Land and buildings | 22 | €75,601 | €63,755 | -€11,846 | -15.7% |
| Plant, machinery and equipment | 23 | €1,078 | €719 | -€359 | -33.3% |
| Financial fixed assets | 28 | €13 | €13 | = | 0.0% |
| Current assets | 29/58 | €82,054 | €58,988 | -€23,066 | -28.1% |
| Amounts receivable within one year | 40/41 | €316 | €835 | +€520 | +164.7% |
| Other amounts receivable | 41 | €316 | €835 | +€520 | +164.7% |
| Current investments | 50/53 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €6,738 | €7,759 | +€1,021 | +15.1% |
| Deferred charges and accrued income | 490/1 | - | €394 | +€394 | |
| Total equity and liabilities | 10/49 | €158,745 | €123,474 | -€35,271 | -22.2% |
| Equity | 10/15 | €132,227 | €114,721 | -€17,506 | -13.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €119,827 | €102,321 | -€17,506 | -14.6% |
| Distributable reserves | 133 | €119,827 | €102,321 | -€17,506 | -14.6% |
| Amounts payable | 17/49 | €26,518 | €8,753 | -€17,765 | -67.0% |
| Amounts payable within one year | 42/48 | €19,508 | €8,753 | -€10,755 | -55.1% |
| Trade debts | 44 | €110 | €1,671 | +€1,561 | +1421.3% |
| Suppliers | 440/4 | €110 | €1,671 | +€1,561 | +1421.3% |
| Other amounts payable | 47/48 | €19,399 | €7,082 | -€12,316 | -63.5% |
| Accrued charges and deferred income | 492/3 | €7,010 | - | -€7,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,325 | €12,205 | -€120 | -1.0% |
| Other operating charges | 640/8 | €2,233 | €1,929 | -€304 | -13.6% |
| Gross operating margin | 9900 | €23,811 | €7,586 | -€16,224 | -68.1% |
| Operating profit (loss) | 9901 | €9,253 | -€6,548 | -€15,801 | |
| Financial income | 75/76B | €1,090 | €2,785 | +€1,695 | +155.6% |
| Recurring financial income | 75 | €1,090 | €2,785 | +€1,695 | +155.6% |
| Financial charges | 65/66B | €2,088 | €243 | -€1,845 | -88.4% |
| Recurring financial charges | 65 | €2,088 | €243 | -€1,845 | -88.4% |
| Profit (loss) for the period before taxes | 9903 | €8,255 | -€4,006 | -€12,261 | |
| Income taxes | 67/77 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | €8,244 | -€4,006 | -€12,249 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,244 | -€4,006 | -€12,249 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.