DOUMEN & KELLENS: what changed
DOUMEN & KELLENS
Largest movements
- Cash -€86,822
down €86,822 (-61.7%), from €140,685 to €53,863
mainly Debts after one year (-€76,547) and Receivables within one year (-€52,203)
- Receivables within one year +€52,203
up €52,203 (+46.4%), from €112,432 to €164,635
of which Trade receivables: +€54,645
- Tangible fixed assets -€32,401
down €32,401 (-12.6%), from €256,925 to €224,524
of which Furniture and vehicles: -€20,031
- Reserves +€97,015
up €97,015 (+26.3%), from €369,355 to €466,369
of which Distributable reserves: +€100,778
- Debts after one year -€76,547
down €76,547 (-90.2%), from €84,883 to €8,336
of which Other amounts payable: -€63,179
- Other debts -€42,868
down €42,868 (-36.1%), from €118,765 to €75,897
- Tax, wage and social debts -€38,220
down €38,220 (-65.8%), from €58,067 to €19,847
of which Taxes: -€42,726
- Gross operating margin +€175,935
up €175,935 (+419%), from €42,011 to €217,946
- Provisions +€103,253
no longer reported in 2026 (was -€103,253)
- Financial charges -€98,263
down €98,263 (-92.1%), from €106,697 to €8,434
- Taxes +€42,721
up €42,721 (+1,130%), from €3,780 to €46,501
- Financial income -€35,381
down €35,381 (-74.1%), from €47,753 to €12,372
of which Non-recurring financial income: -€38,619
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €710,696 | €642,497 | -€68,200 | -9.6% |
| Fixed assets | 21/28 | €256,925 | €224,524 | -€32,401 | -12.6% |
| Tangible fixed assets | 22/27 | €256,925 | €224,524 | -€32,401 | -12.6% |
| Land and buildings | 22 | €198,369 | €188,885 | -€9,484 | -4.8% |
| Plant, machinery and equipment | 23 | €9,496 | €6,877 | -€2,619 | -27.6% |
| Furniture and vehicles | 24 | €48,256 | €28,225 | -€20,031 | -41.5% |
| Other tangible fixed assets | 26 | €804 | €536 | -€268 | -33.3% |
| Current assets | 29/58 | €453,772 | €417,973 | -€35,799 | -7.9% |
| Stocks and contracts in progress | 3 | €194,905 | €191,600 | -€3,305 | -1.7% |
| Stocks | 30/36 | €127,157 | €121,100 | -€6,057 | -4.8% |
| Contracts in progress | 37 | €67,748 | €70,500 | +€2,752 | +4.1% |
| Amounts receivable within one year | 40/41 | €112,432 | €164,635 | +€52,203 | +46.4% |
| Trade receivables | 40 | €21,464 | €76,109 | +€54,645 | +255% |
| Other amounts receivable | 41 | €90,968 | €88,526 | -€2,443 | -2.7% |
| Cash at bank and in hand | 54/58 | €140,685 | €53,863 | -€86,822 | -61.7% |
| Deferred charges and accrued income | 490/1 | €5,749 | €7,875 | +€2,126 | +37.0% |
| Total equity and liabilities | 10/49 | €710,696 | €642,497 | -€68,200 | -9.6% |
| Equity | 10/15 | €397,371 | €494,385 | +€97,015 | +24.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €8,016 | €8,016 | = | 0.0% |
| Reserves | 13 | €369,355 | €466,369 | +€97,015 | +26.3% |
| Tax-exempt reserves | 132 | €49,908 | €46,146 | -€3,763 | -7.5% |
| Distributable reserves | 133 | €319,446 | €420,224 | +€100,778 | +31.5% |
| Provisions and deferred taxes | 16 | €4,136 | €2,882 | -€1,254 | -30.3% |
| Deferred taxes | 168 | €4,136 | €2,882 | -€1,254 | -30.3% |
| Amounts payable | 17/49 | €309,190 | €145,230 | -€163,960 | -53.0% |
| Amounts payable after more than one year | 17 | €84,883 | €8,336 | -€76,547 | -90.2% |
| Financial debts | 170/4 | €19,004 | €5,636 | -€13,368 | -70.3% |
| Other amounts payable | 178/9 | €65,879 | €2,700 | -€63,179 | -95.9% |
| Amounts payable within one year | 42/48 | €222,506 | €135,093 | -€87,413 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €13,146 | €13,368 | +€222 | +1.7% |
| Trade debts | 44 | €32,528 | €25,982 | -€6,547 | -20.1% |
| Suppliers | 440/4 | €32,528 | €25,982 | -€6,547 | -20.1% |
| Taxes, remuneration and social security | 45 | €58,067 | €19,847 | -€38,220 | -65.8% |
| Taxes | 450/3 | €58,067 | €15,341 | -€42,726 | -73.6% |
| Remuneration and social security | 454/9 | - | €4,506 | +€4,506 | |
| Other amounts payable | 47/48 | €118,765 | €75,897 | -€42,868 | -36.1% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,800 | = | 0.0% |
| Non-recurring operating income | 76A | €4,901 | €10,954 | +€6,053 | +124% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,626 | €34,725 | +€99 | +0.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€103,253 | - | +€103,253 | |
| Other operating charges | 640/8 | €19,537 | €5,314 | -€14,223 | -72.8% |
| Gross operating margin | 9900 | €42,011 | €217,946 | +€175,935 | +419% |
| Operating profit (loss) | 9901 | €91,102 | €177,908 | +€86,806 | +95.3% |
| Financial income | 75/76B | €47,753 | €12,372 | -€35,381 | -74.1% |
| Recurring financial income | 75 | €9,134 | €12,372 | +€3,239 | +35.5% |
| Non-recurring financial income | 76B | €38,619 | - | -€38,619 | |
| Financial charges | 65/66B | €106,697 | €8,434 | -€98,263 | -92.1% |
| Recurring financial charges | 65 | €106,697 | €8,434 | -€98,263 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | €32,158 | €181,846 | +€149,689 | +465% |
| Transfer from deferred taxes | 780 | €1,254 | €1,254 | = | 0.0% |
| Income taxes | 67/77 | €3,780 | €46,501 | +€42,721 | +1,130% |
| Profit (loss) for the period | 9904 | €29,631 | €136,599 | +€106,968 | +361% |
| Transfer from tax-exempt reserves | 789 | €3,763 | €3,763 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,394 | €140,362 | +€106,968 | +320% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.