DECHAMPS KINE: 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.
DECHAMPS KINE
Largest movements
- Tangible fixed assets +€35,956
up €35,956 (+564%), from €6,372 to €42,328
of which Furniture and vehicles: +€35,956
- Cash +€11,467
up €11,467 (+8.5%), from €134,586 to €146,052
mainly Other debts (+€78,494) and Net result for the year (+€57,931)
- Deferred charges and accrued income +€3,548
up €3,548 (+15.0%), from €23,660 to €27,208
- Other debts +€78,494
up €78,494 (+295%), from €26,578 to €105,073
- Reserves -€54,069
down €54,069 (-47.1%), from €114,711 to €60,642
of which Distributable reserves: -€54,069
- Debts after one year +€13,857
new in 2025: €13,857
- Current portion of long-term debt +€5,862
up €5,862, from €0 to €5,862
- Tax, wage and social debts +€5,194
up €5,194 (+113%), from €4,586 to €9,780
- Gross operating margin +€17,478
up €17,478 (+27.6%), from €63,222 to €80,700
- Depreciation -€2,329
down €2,329 (-21.9%), from €10,630 to €8,301
- Taxes +€1,140
up €1,140 (+9.1%), from €12,553 to €13,694
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 | €164,917 | €215,888 | +€50,971 | +30.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,671 | €42,627 | +€35,956 | +539% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €6,372 | €42,328 | +€35,956 | +564% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €6,372 | €42,328 | +€35,956 | +564% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €158,245 | €173,260 | +€15,015 | +9.5% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €134,586 | €146,052 | +€11,467 | +8.5% |
| Deferred charges and accrued income | 490/1 | €23,660 | €27,208 | +€3,548 | +15.0% |
| Total equity and liabilities | 10/49 | €164,917 | €215,888 | +€50,971 | +30.9% |
| Equity | 10/15 | €133,311 | €79,242 | -€54,069 | -40.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,711 | €60,642 | -€54,069 | -47.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €112,851 | €58,782 | -€54,069 | -47.9% |
| Amounts payable | 17/49 | €31,606 | €136,646 | +€105,040 | +332% |
| Amounts payable after more than one year | 17 | - | €13,857 | +€13,857 | |
| Financial debts | 170/4 | - | €13,857 | +€13,857 | |
| Amounts payable within one year | 42/48 | €31,606 | €122,789 | +€91,183 | +289% |
| Current portion of amounts payable after more than one year | 42 | €0 | €5,862 | +€5,862 | |
| Trade debts | 44 | €441 | €2,074 | +€1,633 | +370% |
| Suppliers | 440/4 | €441 | €2,074 | +€1,633 | +370% |
| Taxes, remuneration and social security | 45 | €4,586 | €9,780 | +€5,194 | +113% |
| Taxes | 450/3 | €4,586 | €9,780 | +€5,194 | +113% |
| Other amounts payable | 47/48 | €26,578 | €105,073 | +€78,494 | +295% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,630 | €8,301 | -€2,329 | -21.9% |
| Other operating charges | 640/8 | €528 | - | -€528 | |
| Gross operating margin | 9900 | €63,222 | €80,700 | +€17,478 | +27.6% |
| Operating profit (loss) | 9901 | €52,064 | €72,399 | +€20,336 | +39.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -81.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -81.8% |
| Financial charges | 65/66B | €190 | €775 | +€585 | +308% |
| Recurring financial charges | 65 | €190 | €775 | +€585 | +308% |
| Profit (loss) for the period before taxes | 9903 | €51,874 | €71,625 | +€19,751 | +38.1% |
| Income taxes | 67/77 | €12,553 | €13,694 | +€1,140 | +9.1% |
| Profit (loss) for the period | 9904 | €39,320 | €57,931 | +€18,611 | +47.3% |
| Profit (loss) for the period to be appropriated | 9905 | €39,320 | €57,931 | +€18,611 | +47.3% |
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 20 October 2026 via checked.be.