Dien Kokke: 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.
Dien Kokke
Largest movements
- Cash +€28,600
up €28,600 (+110%), from €25,909 to €54,509
mainly Net result for the year (+€27,347) and Other debts (+€4,865)
- Receivables within one year +€851
up €851 (+9.5%), from €8,939 to €9,790
- Deferred charges and accrued income +€676
new in 2025: €676
- Reserves +€27,347
up €27,347 (+113%), from €24,178 to €51,525
- Other debts +€4,865
up €4,865 (+195%), from €2,491 to €7,356
- Tax, wage and social debts -€3,820
down €3,820 (-76.5%), from €4,991 to €1,170
- Accrued charges and deferred income +€935
new in 2025: €935
- Trade debts +€800
up €800 (+425%), from €188 to €988
- Gross operating margin +€13,292
up €13,292 (+59.3%), from €22,418 to €35,710
- Taxes +€3,180
up €3,180 (+63.7%), from €4,991 to €8,170
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 | €34,848 | €64,975 | +€30,127 | +86.5% |
| Current assets | 29/58 | €34,848 | €64,975 | +€30,127 | +86.5% |
| Amounts receivable within one year | 40/41 | €8,939 | €9,790 | +€851 | +9.5% |
| Trade receivables | 40 | €8,939 | €9,790 | +€851 | +9.5% |
| Cash at bank and in hand | 54/58 | €25,909 | €54,509 | +€28,600 | +110% |
| Deferred charges and accrued income | 490/1 | - | €676 | +€676 | |
| Total equity and liabilities | 10/49 | €34,848 | €64,975 | +€30,127 | +86.5% |
| Equity | 10/15 | €27,178 | €54,525 | +€27,347 | +101% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €24,178 | €51,525 | +€27,347 | +113% |
| Distributable reserves | 133 | €24,178 | €51,525 | +€27,347 | +113% |
| Amounts payable | 17/49 | €7,670 | €10,450 | +€2,780 | +36.2% |
| Amounts payable within one year | 42/48 | €7,670 | €9,515 | +€1,845 | +24.1% |
| Trade debts | 44 | €188 | €988 | +€800 | +425% |
| Suppliers | 440/4 | €188 | €988 | +€800 | +425% |
| Taxes, remuneration and social security | 45 | €4,991 | €1,170 | -€3,820 | -76.5% |
| Taxes | 450/3 | €4,991 | €1,170 | -€3,820 | -76.5% |
| Other amounts payable | 47/48 | €2,491 | €7,356 | +€4,865 | +195% |
| Accrued charges and deferred income | 492/3 | - | €935 | +€935 | |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €22,418 | €35,710 | +€13,292 | +59.3% |
| Operating profit (loss) | 9901 | €22,300 | €35,590 | +€13,290 | +59.6% |
| Financial charges | 65/66B | €88 | €73 | -€16 | -17.7% |
| Recurring financial charges | 65 | €88 | €73 | -€16 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €22,212 | €35,518 | +€13,306 | +59.9% |
| Income taxes | 67/77 | €4,991 | €8,170 | +€3,180 | +63.7% |
| Profit (loss) for the period | 9904 | €17,221 | €27,347 | +€10,126 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,221 | €27,347 | +€10,126 | +58.8% |
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 16 October 2026 via checked.be.