DE KOUTER: 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 KOUTER
Largest movements
- Financial fixed assets -€398,932
down €398,932 (-100.0%), from €398,932 to €0
- Profit (loss) carried forward -€399,546
down €399,546 (-2019.0%), from -€19,789 to -€419,336
- Financial charges +€398,900
up €398,900 (+651264.5%), from €61 to €398,961
of which Non-recurring financial charges: +€398,932
- Gross operating margin +€442
up €442 (+48.7%), from -€907 to -€465
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 | €399,236 | €690 | -€398,546 | -99.8% |
| Fixed assets | 21/28 | €398,932 | €0 | -€398,932 | -100.0% |
| Financial fixed assets | 28 | €398,932 | €0 | -€398,932 | -100.0% |
| Current assets | 29/58 | €304 | €690 | +€386 | +127.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €304 | €690 | +€386 | +127.0% |
| Total equity and liabilities | 10/49 | €399,236 | €690 | -€398,546 | -99.8% |
| Equity | 10/15 | €42,691 | -€356,855 | -€399,546 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,281 | €56,281 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €52,561 | €52,561 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,789 | -€419,336 | -€399,546 | -2019.0% |
| Amounts payable | 17/49 | €356,545 | €357,545 | +€1,000 | +0.3% |
| Amounts payable within one year | 42/48 | €356,545 | €357,545 | +€1,000 | +0.3% |
| Other amounts payable | 47/48 | €356,545 | €357,545 | +€1,000 | +0.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€907 | -€465 | +€442 | +48.7% |
| Operating profit (loss) | 9901 | -€1,025 | -€585 | +€440 | +42.9% |
| Financial charges | 65/66B | €61 | €398,961 | +€398,900 | +651264.5% |
| Recurring financial charges | 65 | €61 | €29 | -€33 | -53.1% |
| Non-recurring financial charges | 66B | - | €398,932 | +€398,932 | |
| Profit (loss) for the period before taxes | 9903 | -€1,087 | -€399,546 | -€398,460 | -36671.7% |
| Profit (loss) for the period | 9904 | -€1,087 | -€399,546 | -€398,460 | -36671.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,087 | -€399,546 | -€398,460 | -36671.7% |
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 3 October 2026 via checked.be.