De Mets Koen: 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 Mets Koen
Largest movements
- Cash -€9,734
down €9,734 (-13.6%), from €71,571 to €61,837
mainly Contributions, distributions and other (-€35,000) and Other debts (-€20,248)
- Tangible fixed assets -€2,128
down €2,128 (-55.5%), from €3,836 to €1,708
- Other debts -€20,248
down €20,248 (-69.1%), from €29,297 to €9,049
- Profit (loss) carried forward +€6,656
up €6,656 (+257%), from €2,585 to €9,241
- Trade debts +€1,105
up €1,105 (+36.1%), from €3,059 to €4,163
- Gross operating margin +€7,963
up €7,963 (+14.0%), from €56,862 to €64,825
- Taxes +€3,795
up €3,795 (+30.2%), from €12,575 to €16,370
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 | €97,921 | €85,762 | -€12,159 | -12.4% |
| Fixed assets | 21/28 | €3,861 | €1,733 | -€2,128 | -55.1% |
| Tangible fixed assets | 22/27 | €3,836 | €1,708 | -€2,128 | -55.5% |
| Furniture and vehicles | 24 | €3,836 | €1,708 | -€2,128 | -55.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €94,060 | €84,030 | -€10,031 | -10.7% |
| Amounts receivable within one year | 40/41 | €19,701 | €20,044 | +€343 | +1.7% |
| Trade receivables | 40 | €16,114 | €16,099 | -€15 | -0.1% |
| Other amounts receivable | 41 | €3,586 | €3,945 | +€358 | +10.0% |
| Cash at bank and in hand | 54/58 | €71,571 | €61,837 | -€9,734 | -13.6% |
| Deferred charges and accrued income | 490/1 | €2,789 | €2,149 | -€640 | -23.0% |
| Total equity and liabilities | 10/49 | €97,921 | €85,762 | -€12,159 | -12.4% |
| Equity | 10/15 | €42,330 | €48,986 | +€6,656 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,145 | €21,145 | = | 0.0% |
| Distributable reserves | 133 | €21,145 | €21,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,585 | €9,241 | +€6,656 | +257% |
| Amounts payable | 17/49 | €55,591 | €36,776 | -€18,814 | -33.8% |
| Amounts payable within one year | 42/48 | €55,374 | €35,876 | -€19,498 | -35.2% |
| Financial debts | 43 | €16,943 | €16,131 | -€812 | -4.8% |
| Credit institutions | 430/8 | €16,943 | €16,131 | -€812 | -4.8% |
| Trade debts | 44 | €3,059 | €4,163 | +€1,105 | +36.1% |
| Suppliers | 440/4 | €3,059 | €4,163 | +€1,105 | +36.1% |
| Taxes, remuneration and social security | 45 | €6,075 | €6,533 | +€457 | +7.5% |
| Taxes | 450/3 | €6,075 | €6,533 | +€457 | +7.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €29,297 | €9,049 | -€20,248 | -69.1% |
| Accrued charges and deferred income | 492/3 | €217 | €900 | +€684 | +316% |
| Non-recurring operating income | 76A | €794 | €0 | -€794 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,587 | €2,128 | -€459 | -17.7% |
| Other operating charges | 640/8 | €2,447 | €1,865 | -€582 | -23.8% |
| Gross operating margin | 9900 | €56,862 | €64,825 | +€7,963 | +14.0% |
| Operating profit (loss) | 9901 | €51,828 | €60,833 | +€9,004 | +17.4% |
| Financial income | 75/76B | €450 | €644 | +€194 | +43.1% |
| Recurring financial income | 75 | €450 | €644 | +€194 | +43.1% |
| Financial charges | 65/66B | €2,986 | €3,450 | +€465 | +15.6% |
| Recurring financial charges | 65 | €2,986 | €3,450 | +€465 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €49,292 | €58,026 | +€8,733 | +17.7% |
| Income taxes | 67/77 | €12,575 | €16,370 | +€3,795 | +30.2% |
| Profit (loss) for the period | 9904 | €36,717 | €41,656 | +€4,938 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,717 | €41,656 | +€4,938 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.