DE RIDDER K&A: 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 RIDDER K&A
Largest movements
- Tangible fixed assets -€14,178
down €14,178 (-14.1%), from €100,546 to €86,368
- Stocks and contracts -€5,005
down €5,005 (-54.2%), from €9,240 to €4,235
- Cash -€1,962
down €1,962 (-3.7%), from €52,915 to €50,953
mainly Debts after one year (-€12,396) and Net result for the year (-€9,572)
- Debts after one year -€12,396
down €12,396 (-46.3%), from €26,789 to €14,393
- Reserves -€9,572
down €9,572 (-11.8%), from €80,888 to €71,316
- Trade debts +€3,225
up €3,225 (+89.3%), from €3,611 to €6,836
- Gross operating margin -€10,291
down €10,291 (-59.6%), from €17,270 to €6,979
- Financial charges -€473
down €473 (-23.9%), from €1,977 to €1,504
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 | €167,238 | €147,195 | -€20,043 | -12.0% |
| Fixed assets | 21/28 | €100,546 | €86,368 | -€14,178 | -14.1% |
| Tangible fixed assets | 22/27 | €100,546 | €86,368 | -€14,178 | -14.1% |
| Furniture and vehicles | 24 | €100,546 | €86,368 | -€14,178 | -14.1% |
| Current assets | 29/58 | €66,692 | €60,828 | -€5,865 | -8.8% |
| Stocks and contracts in progress | 3 | €9,240 | €4,235 | -€5,005 | -54.2% |
| Stocks | 30/36 | €9,240 | €4,235 | -€5,005 | -54.2% |
| Amounts receivable within one year | 40/41 | €4,330 | €5,640 | +€1,309 | +30.2% |
| Trade receivables | 40 | €4,330 | €5,640 | +€1,309 | +30.2% |
| Cash at bank and in hand | 54/58 | €52,915 | €50,953 | -€1,962 | -3.7% |
| Deferred charges and accrued income | 490/1 | €207 | - | -€207 | |
| Total equity and liabilities | 10/49 | €167,238 | €147,195 | -€20,043 | -12.0% |
| Equity | 10/15 | €118,072 | €108,500 | -€9,572 | -8.1% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €80,888 | €71,316 | -€9,572 | -11.8% |
| Distributable reserves | 133 | €80,888 | €71,316 | -€9,572 | -11.8% |
| Amounts payable | 17/49 | €49,166 | €38,696 | -€10,471 | -21.3% |
| Amounts payable after more than one year | 17 | €26,789 | €14,393 | -€12,396 | -46.3% |
| Financial debts | 170/4 | €26,789 | €14,393 | -€12,396 | -46.3% |
| Amounts payable within one year | 42/48 | €22,378 | €24,303 | +€1,925 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €13,430 | €12,396 | -€1,034 | -7.7% |
| Trade debts | 44 | €3,611 | €6,836 | +€3,225 | +89.3% |
| Suppliers | 440/4 | €3,611 | €6,836 | +€3,225 | +89.3% |
| Taxes, remuneration and social security | 45 | €4,695 | €3,772 | -€923 | -19.7% |
| Taxes | 450/3 | €4,695 | €3,772 | -€923 | -19.7% |
| Other amounts payable | 47/48 | €642 | €1,299 | +€656 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,179 | €14,178 | -€1 | 0.0% |
| Other operating charges | 640/8 | €843 | €869 | +€27 | +3.2% |
| Gross operating margin | 9900 | €17,270 | €6,979 | -€10,291 | -59.6% |
| Operating profit (loss) | 9901 | €2,248 | -€8,068 | -€10,316 | |
| Financial charges | 65/66B | €1,977 | €1,504 | -€473 | -23.9% |
| Recurring financial charges | 65 | €1,977 | €1,504 | -€473 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €271 | -€9,572 | -€9,843 | |
| Profit (loss) for the period | 9904 | €271 | -€9,572 | -€9,843 | |
| Profit (loss) for the period to be appropriated | 9905 | €271 | -€9,572 | -€9,843 |
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 23 October 2026 via checked.be.