DEQUIDT KRIS: 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.
DEQUIDT KRIS
Largest movements
- Tangible fixed assets -€101,285
down €101,285 (-8.7%), from €1.2m to €1.1m
of which Land and buildings: -€102,937
- Current investments +€77,629
up €77,629 (+30.1%), from €257,500 to €335,129
- Reserves -€375,417
down €375,417 (-30.2%), from €1.2m to €866,963
- Other debts +€368,985
up €368,985 (+139%), from €265,532 to €634,517
- Gross operating margin -€13,654
down €13,654 (-2.3%), from €581,782 to €568,128
- Depreciation +€12,106
up €12,106 (+8.5%), from €141,610 to €153,715
- Taxes -€11,767
down €11,767 (-9.0%), from €130,026 to €118,259
- Other operating charges +€9,041
up €9,041 (+73.4%), from €12,316 to €21,357
- Financial charges +€6,123
up €6,123 (+931%), from €658 to €6,781
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 | €1,556,356 | €1,538,822 | -€17,533 | -1.1% |
| Fixed assets | 21/28 | €1,169,763 | €1,068,477 | -€101,285 | -8.7% |
| Tangible fixed assets | 22/27 | €1,169,763 | €1,068,477 | -€101,285 | -8.7% |
| Land and buildings | 22 | €1,040,522 | €937,585 | -€102,937 | -9.9% |
| Plant, machinery and equipment | 23 | €10,981 | €45,115 | +€34,134 | +311% |
| Furniture and vehicles | 24 | €118,260 | €85,777 | -€32,483 | -27.5% |
| Current assets | 29/58 | €386,593 | €470,345 | +€83,752 | +21.7% |
| Stocks and contracts in progress | 3 | €3,700 | €3,700 | = | 0.0% |
| Stocks | 30/36 | €3,700 | €3,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €292 | €2,021 | +€1,729 | +592% |
| Trade receivables | 40 | €52 | €0 | -€52 | -100% |
| Other amounts receivable | 41 | €240 | €2,021 | +€1,781 | +741% |
| Current investments | 50/53 | €257,500 | €335,129 | +€77,629 | +30.1% |
| Cash at bank and in hand | 54/58 | €118,208 | €126,144 | +€7,936 | +6.7% |
| Deferred charges and accrued income | 490/1 | €6,893 | €3,350 | -€3,543 | -51.4% |
| Total equity and liabilities | 10/49 | €1,556,356 | €1,538,822 | -€17,533 | -1.1% |
| Equity | 10/15 | €1,270,364 | €894,947 | -€375,417 | -29.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,242,380 | €866,963 | -€375,417 | -30.2% |
| Distributable reserves | 133 | €1,242,380 | €866,963 | -€375,417 | -30.2% |
| Profit (loss) carried forward | 14 | €7,983 | €7,983 | = | 0.0% |
| Amounts payable | 17/49 | €285,992 | €643,876 | +€357,884 | +125% |
| Amounts payable within one year | 42/48 | €283,181 | €640,837 | +€357,655 | +126% |
| Trade debts | 44 | €3,506 | €2,575 | -€931 | -26.6% |
| Suppliers | 440/4 | €3,506 | €2,575 | -€931 | -26.6% |
| Taxes, remuneration and social security | 45 | €14,143 | €3,745 | -€10,398 | -73.5% |
| Taxes | 450/3 | €14,143 | €3,745 | -€10,398 | -73.5% |
| Other amounts payable | 47/48 | €265,532 | €634,517 | +€368,985 | +139% |
| Accrued charges and deferred income | 492/3 | €2,811 | €3,039 | +€228 | +8.1% |
| Non-recurring operating income | 76A | €15,000 | €0 | -€15,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €141,610 | €153,715 | +€12,106 | +8.5% |
| Other operating charges | 640/8 | €12,316 | €21,357 | +€9,041 | +73.4% |
| Gross operating margin | 9900 | €581,782 | €568,128 | -€13,654 | -2.3% |
| Operating profit (loss) | 9901 | €427,856 | €393,055 | -€34,801 | -8.1% |
| Financial income | 75/76B | €0 | €3,749 | +€3,749 | |
| Recurring financial income | 75 | €0 | €3,749 | +€3,749 | |
| Financial charges | 65/66B | €658 | €6,781 | +€6,123 | +931% |
| Recurring financial charges | 65 | €658 | €6,781 | +€6,123 | +931% |
| Profit (loss) for the period before taxes | 9903 | €427,198 | €390,023 | -€37,175 | -8.7% |
| Income taxes | 67/77 | €130,026 | €118,259 | -€11,767 | -9.0% |
| Profit (loss) for the period | 9904 | €297,172 | €271,764 | -€25,408 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €297,172 | €271,764 | -€25,408 | -8.5% |
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 21 October 2026 via checked.be.