De Kongo: 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 Kongo
Largest movements
- Tangible fixed assets +€124,283
up €124,283 (+246.0%), from €50,523 to €174,806
of which Land and buildings: +€88,379
- Cash -€55,260
down €55,260 (-37.2%), from €148,668 to €93,408
mainly Investment in fixed assets (net) (-€160,993) and Tax, wage and social debts (-€36,201)
- Receivables within one year -€8,465
down €8,465 (-11.2%), from €75,664 to €67,198
of which Trade receivables: -€5,236
- Deferred charges and accrued income +€4,191
up €4,191 (+100.4%), from €4,176 to €8,367
- Reserves +€68,559
up €68,559 (+40.4%), from €169,823 to €238,382
- Tax, wage and social debts -€36,201
down €36,201 (-52.7%), from €68,643 to €32,442
of which Taxes: -€26,846
- Debts after one year +€25,333
new in 2025: €25,333
- Current portion of long-term debt +€8,000
new in 2025: €8,000
- Gross operating margin +€48,322
up €48,322 (+18.2%), from €265,353 to €313,675
- Depreciation +€20,593
up €20,593 (+125.4%), from €16,425 to €37,018
- Staff costs -€12,249
down €12,249 (-6.5%), from €189,307 to €177,059
- Taxes +€7,276
up €7,276 (+45.7%), from €15,936 to €23,212
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 | €290,692 | €355,523 | +€64,831 | +22.3% |
| Fixed assets | 21/28 | €51,615 | €175,590 | +€123,975 | +240.2% |
| Intangible fixed assets | 21 | €1,091 | €784 | -€308 | -28.2% |
| Tangible fixed assets | 22/27 | €50,523 | €174,806 | +€124,283 | +246.0% |
| Land and buildings | 22 | €585 | €88,964 | +€88,379 | +15111.4% |
| Plant, machinery and equipment | 23 | €31,299 | €73,006 | +€41,706 | +133.3% |
| Furniture and vehicles | 24 | €18,639 | €12,837 | -€5,802 | -31.1% |
| Current assets | 29/58 | €239,077 | €179,932 | -€59,145 | -24.7% |
| Stocks and contracts in progress | 3 | €10,570 | €10,960 | +€389 | +3.7% |
| Stocks | 30/36 | €10,570 | €10,960 | +€389 | +3.7% |
| Amounts receivable within one year | 40/41 | €75,664 | €67,198 | -€8,465 | -11.2% |
| Trade receivables | 40 | €6,348 | €1,112 | -€5,236 | -82.5% |
| Other amounts receivable | 41 | €69,315 | €66,086 | -€3,230 | -4.7% |
| Cash at bank and in hand | 54/58 | €148,668 | €93,408 | -€55,260 | -37.2% |
| Deferred charges and accrued income | 490/1 | €4,176 | €8,367 | +€4,191 | +100.4% |
| Total equity and liabilities | 10/49 | €290,692 | €355,523 | +€64,831 | +22.3% |
| Equity | 10/15 | €189,823 | €258,382 | +€68,559 | +36.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €169,823 | €238,382 | +€68,559 | +40.4% |
| Distributable reserves | 133 | €169,823 | €238,382 | +€68,559 | +40.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €100,869 | €97,140 | -€3,728 | -3.7% |
| Amounts payable after more than one year | 17 | - | €25,333 | +€25,333 | |
| Financial debts | 170/4 | - | €25,333 | +€25,333 | |
| Amounts payable within one year | 42/48 | €100,193 | €70,242 | -€29,951 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | - | €8,000 | +€8,000 | |
| Trade debts | 44 | €31,550 | €29,800 | -€1,750 | -5.5% |
| Suppliers | 440/4 | €31,550 | €29,800 | -€1,750 | -5.5% |
| Taxes, remuneration and social security | 45 | €68,643 | €32,442 | -€36,201 | -52.7% |
| Taxes | 450/3 | €39,542 | €12,695 | -€26,846 | -67.9% |
| Remuneration and social security | 454/9 | €29,102 | €19,747 | -€9,355 | -32.1% |
| Accrued charges and deferred income | 492/3 | €676 | €1,565 | +€889 | +131.6% |
| Non-recurring operating income | 76A | €998 | €0 | -€998 | -100.0% |
| Remuneration, social security and pensions | 62 | €189,307 | €177,059 | -€12,249 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,425 | €37,018 | +€20,593 | +125.4% |
| Other operating charges | 640/8 | €860 | €1,176 | +€317 | +36.8% |
| Gross operating margin | 9900 | €265,353 | €313,675 | +€48,322 | +18.2% |
| Operating profit (loss) | 9901 | €58,761 | €98,422 | +€39,661 | +67.5% |
| Financial income | 75/76B | €4,192 | €4,201 | +€9 | +0.2% |
| Recurring financial income | 75 | €4,192 | €4,201 | +€9 | +0.2% |
| Financial charges | 65/66B | €8,192 | €10,852 | +€2,659 | +32.5% |
| Recurring financial charges | 65 | €8,192 | €10,852 | +€2,659 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €54,761 | €91,771 | +€37,010 | +67.6% |
| Income taxes | 67/77 | €15,936 | €23,212 | +€7,276 | +45.7% |
| Profit (loss) for the period | 9904 | €38,825 | €68,559 | +€29,734 | +76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,825 | €68,559 | +€29,734 | +76.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.