De Kom: what changed
What changed
De Kom
NACE 93.299, Other amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
€280,847
2025 · €456,136-€175,289
Equity
€5.4m
2025 · €5.1m+€280,847
Cash
€546,673
2025 · €403,288+€143,385
Balance sheet total
€6.6m
2025 · €6.4m+€222,400
Largest movements
Assets
- Current investments +€204,999
up €204,999 (+24.0%), from €855,075 to €1.1m
- Tangible fixed assets -€178,248
down €178,248 (-3.6%), from €5.0m to €4.8m
of which Land and buildings: -€177,506
- Cash +€143,385
up €143,385 (+35.6%), from €403,288 to €546,673
mainly Net result for the year (+€280,847) and Depreciation (+€260,638)
Equity and liabilities
- Reserves +€280,800
up €280,800 (+14.7%), from €1.9m to €2.2m
of which Distributable reserves: +€280,800
Income statement
- Gross operating margin -€384,455
down €384,455 (-21.0%), from €1.8m to €1.4m
- Staff costs -€211,479
down €211,479 (-20.0%), from €1.1m to €848,127
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€456,136
Gross operating margin
-€384,455
Staff costs
+€211,479
Depreciation
-€16,449
Other operating charges
-€8,458
Other operating items
-€98
Financial income
+€16,838
Financial charges
+€16,770
Taxes
-€10,916
Result 2026
€280,847
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€430,774
Investment
-€287,389
Financing
€0
Cash 2025
€403,288
From operations (derived)
+€430,774
Net result for the year
+€280,847
Depreciation
+€260,638
Stocks and contracts
-€2,019
Receivables within one year
-€48,838
Deferred charges and accrued income
-€1,407
Trade debts
-€14,780
Tax, wage and social debts
-€43,666
Investment (derived)
-€287,389
Investment in fixed assets (net)
-€82,389
Current investments
-€204,999
Cash 2026
€546,673
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,366,557 | €6,588,957 | +€222,400 | +3.5% |
| Fixed assets | 21/28 | €4,978,719 | €4,800,471 | -€178,248 | -3.6% |
| Tangible fixed assets | 22/27 | €4,978,719 | €4,800,471 | -€178,248 | -3.6% |
| Land and buildings | 22 | €4,783,604 | €4,606,098 | -€177,506 | -3.7% |
| Plant, machinery and equipment | 23 | €100,456 | €81,418 | -€19,038 | -19.0% |
| Furniture and vehicles | 24 | €94,660 | €112,955 | +€18,295 | +19.3% |
| Current assets | 29/58 | €1,387,838 | €1,788,486 | +€400,649 | +28.9% |
| Stocks and contracts in progress | 3 | €38,977 | €40,997 | +€2,019 | +5.2% |
| Stocks | 30/36 | €38,977 | €40,997 | +€2,019 | +5.2% |
| Amounts receivable within one year | 40/41 | €76,829 | €125,667 | +€48,838 | +63.6% |
| Trade receivables | 40 | €1,528 | €60,681 | +€59,152 | +3,870% |
| Other amounts receivable | 41 | €75,301 | €64,987 | -€10,314 | -13.7% |
| Current investments | 50/53 | €855,075 | €1,060,074 | +€204,999 | +24.0% |
| Cash at bank and in hand | 54/58 | €403,288 | €546,673 | +€143,385 | +35.6% |
| Deferred charges and accrued income | 490/1 | €13,668 | €15,075 | +€1,407 | +10.3% |
| Total equity and liabilities | 10/49 | €6,366,557 | €6,588,957 | +€222,400 | +3.5% |
| Equity | 10/15 | €5,126,967 | €5,407,814 | +€280,847 | +5.5% |
| Contributions | 10/11 | €3,218,017 | €3,218,017 | = | 0.0% |
| Reserves | 13 | €1,908,505 | €2,189,305 | +€280,800 | +14.7% |
| Non-distributable reserves | 130/1 | €1,120 | €1,120 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,120 | €1,120 | = | 0.0% |
| Tax-exempt reserves | 132 | €981 | €981 | = | 0.0% |
| Distributable reserves | 133 | €1,906,404 | €2,187,204 | +€280,800 | +14.7% |
| Profit (loss) carried forward | 14 | €446 | €493 | +€47 | +10.5% |
| Amounts payable | 17/49 | €1,239,589 | €1,181,143 | -€58,447 | -4.7% |
| Amounts payable after more than one year | 17 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €239,589 | €181,143 | -€58,447 | -24.4% |
| Trade debts | 44 | €99,680 | €84,900 | -€14,780 | -14.8% |
| Suppliers | 440/4 | €99,680 | €84,900 | -€14,780 | -14.8% |
| Taxes, remuneration and social security | 45 | €129,509 | €85,843 | -€43,666 | -33.7% |
| Taxes | 450/3 | €6,192 | €11,859 | +€5,667 | +91.5% |
| Remuneration and social security | 454/9 | €123,317 | €73,984 | -€49,334 | -40.0% |
| Other amounts payable | 47/48 | €10,400 | €10,400 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,059,606 | €848,127 | -€211,479 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244,188 | €260,638 | +€16,449 | +6.7% |
| Other operating charges | 640/8 | €11,456 | €19,914 | +€8,458 | +73.8% |
| Non-recurring operating charges | 66A | €161 | €259 | +€98 | +61.1% |
| Gross operating margin | 9900 | €1,828,325 | €1,443,869 | -€384,455 | -21.0% |
| Operating profit (loss) | 9901 | €512,912 | €314,931 | -€197,982 | -38.6% |
| Financial income | 75/76B | €9,875 | €26,713 | +€16,838 | +171% |
| Recurring financial income | 75 | €9,875 | €26,713 | +€16,838 | +171% |
| Financial charges | 65/66B | €20,880 | €4,110 | -€16,770 | -80.3% |
| Recurring financial charges | 65 | €20,880 | €4,110 | -€16,770 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €501,907 | €337,534 | -€164,373 | -32.7% |
| Income taxes | 67/77 | €45,771 | €56,687 | +€10,916 | +23.8% |
| Profit (loss) for the period | 9904 | €456,136 | €280,847 | -€175,289 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €456,136 | €280,847 | -€175,289 | -38.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.