HET KLEIN VERZET: 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.
HET KLEIN VERZET
Largest movements
- Deferred charges and accrued income -€8,000
down €8,000 (-81.1%), from €9,864 to €1,864
- Receivables within one year -€6,268
down €6,268 (-23.2%), from €27,014 to €20,747
of which Trade receivables: -€12,805
- Tangible fixed assets -€5,368
down €5,368 (-31.8%), from €16,860 to €11,493
of which Furniture and vehicles: -€4,765
- Tax, wage and social debts -€6,487
down €6,487 (-54.9%), from €11,808 to €5,321
- Current portion of long-term debt -€5,273
no longer reported in 2026 (was €5,273)
- Accrued charges and deferred income -€3,666
no longer reported in 2026 (was €3,666)
- Trade debts -€2,461
down €2,461 (-78.5%), from €3,137 to €676
- Profit (loss) carried forward -€1,867
down €1,867 (-17.7%), from -€10,537 to -€12,404
- Gross operating margin -€23,897
down €23,897 (-75.7%), from €31,567 to €7,670
- Taxes -€4,397
down €4,397 (-71.9%), from €6,114 to €1,717
- Financial charges -€3,085
down €3,085 (-85.7%), from €3,601 to €516
- Other operating charges +€1,035
up €1,035 (+114%), from €905 to €1,940
- Depreciation -€540
down €540 (-9.1%), from €5,908 to €5,368
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,868 | €38,115 | -€19,753 | -34.1% |
| Fixed assets | 21/28 | €16,885 | €11,518 | -€5,368 | -31.8% |
| Tangible fixed assets | 22/27 | €16,860 | €11,493 | -€5,368 | -31.8% |
| Plant, machinery and equipment | 23 | €603 | €0 | -€603 | -100% |
| Furniture and vehicles | 24 | €16,258 | €11,493 | -€4,765 | -29.3% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €40,983 | €26,597 | -€14,386 | -35.1% |
| Amounts receivable within one year | 40/41 | €27,014 | €20,747 | -€6,268 | -23.2% |
| Trade receivables | 40 | €13,843 | €1,038 | -€12,805 | -92.5% |
| Other amounts receivable | 41 | €13,171 | €19,708 | +€6,537 | +49.6% |
| Cash at bank and in hand | 54/58 | €4,105 | €3,987 | -€118 | -2.9% |
| Deferred charges and accrued income | 490/1 | €9,864 | €1,864 | -€8,000 | -81.1% |
| Total equity and liabilities | 10/49 | €57,868 | €38,115 | -€19,753 | -34.1% |
| Equity | 10/15 | €19,923 | €18,056 | -€1,867 | -9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| 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 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,537 | -€12,404 | -€1,867 | -17.7% |
| Amounts payable | 17/49 | €37,945 | €20,058 | -€17,886 | -47.1% |
| Amounts payable after more than one year | 17 | €14,061 | €14,061 | = | 0.0% |
| Financial debts | 170/4 | €14,061 | €14,061 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,217 | €5,997 | -€14,220 | -70.3% |
| Current portion of amounts payable after more than one year | 42 | €5,273 | - | -€5,273 | |
| Trade debts | 44 | €3,137 | €676 | -€2,461 | -78.5% |
| Suppliers | 440/4 | €3,137 | €676 | -€2,461 | -78.5% |
| Taxes, remuneration and social security | 45 | €11,808 | €5,321 | -€6,487 | -54.9% |
| Taxes | 450/3 | €11,808 | €5,321 | -€6,487 | -54.9% |
| Accrued charges and deferred income | 492/3 | €3,666 | - | -€3,666 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,908 | €5,368 | -€540 | -9.1% |
| Other operating charges | 640/8 | €905 | €1,940 | +€1,035 | +114% |
| Gross operating margin | 9900 | €31,567 | €7,670 | -€23,897 | -75.7% |
| Operating profit (loss) | 9901 | €24,754 | €362 | -€24,392 | -98.5% |
| Financial income | 75/76B | €8 | €4 | -€4 | -54.5% |
| Recurring financial income | 75 | €8 | €4 | -€4 | -54.5% |
| Financial charges | 65/66B | €3,601 | €516 | -€3,085 | -85.7% |
| Recurring financial charges | 65 | €3,601 | €516 | -€3,085 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €21,161 | -€150 | -€21,311 | |
| Income taxes | 67/77 | €6,114 | €1,717 | -€4,397 | -71.9% |
| Profit (loss) for the period | 9904 | €15,048 | -€1,867 | -€16,915 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,048 | -€1,867 | -€16,915 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.