DE ZWARTE KAT: what changed
DE ZWARTE KAT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€39,268
up €39,268 (+80.4%), from €48,847 to €88,115
- Short-term financial debts -€29,946
down €29,946 (-59.0%), from €50,769 to €20,823
- Reserves -€9,367
down €9,367 (-6.9%), from €135,325 to €125,958
- Gross operating margin +€3,094
up €3,094 (+97.4%), from -€3,175 to -€82
- Financial charges -€1,080
down €1,080 (-14.7%), from €7,354 to €6,274
- Staff costs -€1,034
no longer reported in 2025 (was €1,034)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €253,661 | €254,898 | +€1,237 | +0.5% |
| Fixed assets | 21/28 | €251,780 | €251,780 | = | 0.0% |
| Tangible fixed assets | 22/27 | €250,010 | €250,010 | = | 0.0% |
| Land and buildings | 22 | €250,010 | €250,010 | = | 0.0% |
| Financial fixed assets | 28 | €1,770 | €1,770 | = | 0.0% |
| Current assets | 29/58 | €1,881 | €3,118 | +€1,237 | +65.8% |
| Amounts receivable within one year | 40/41 | €1,619 | €2,502 | +€883 | +54.6% |
| Other amounts receivable | 41 | €1,619 | €2,502 | +€883 | +54.6% |
| Cash at bank and in hand | 54/58 | €262 | €616 | +€354 | +135% |
| Total equity and liabilities | 10/49 | €253,661 | €254,898 | +€1,237 | +0.5% |
| Equity | 10/15 | €153,925 | €144,558 | -€9,367 | -6.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,325 | €125,958 | -€9,367 | -6.9% |
| Distributable reserves | 133 | €135,325 | €125,958 | -€9,367 | -6.9% |
| Amounts payable | 17/49 | €99,736 | €110,340 | +€10,605 | +10.6% |
| Amounts payable within one year | 42/48 | €99,736 | €110,340 | +€10,605 | +10.6% |
| Financial debts | 43 | €50,769 | €20,823 | -€29,946 | -59.0% |
| Credit institutions | 430/8 | €50,769 | €20,823 | -€29,946 | -59.0% |
| Trade debts | 44 | - | €1,402 | +€1,402 | |
| Suppliers | 440/4 | - | €1,402 | +€1,402 | |
| Taxes, remuneration and social security | 45 | €119 | - | -€119 | |
| Taxes | 450/3 | €119 | - | -€119 | |
| Other amounts payable | 47/48 | €48,847 | €88,115 | +€39,268 | +80.4% |
| Remuneration, social security and pensions | 62 | €1,034 | - | -€1,034 | |
| Other operating charges | 640/8 | €3,010 | €3,012 | +€1 | 0.0% |
| Gross operating margin | 9900 | -€3,175 | -€82 | +€3,094 | +97.4% |
| Operating profit (loss) | 9901 | -€7,220 | -€3,093 | +€4,127 | +57.2% |
| Financial charges | 65/66B | €7,354 | €6,274 | -€1,080 | -14.7% |
| Recurring financial charges | 65 | €7,354 | €6,274 | -€1,080 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,574 | -€9,367 | +€5,207 | +35.7% |
| Profit (loss) for the period | 9904 | -€14,574 | -€9,367 | +€5,207 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,574 | -€9,367 | +€5,207 | +35.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.