KAAT DE JONGHE: 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.
KAAT DE JONGHE
Largest movements
- Cash +€45,429
up €45,429 (+931%), from €4,882 to €50,311
mainly Net result for the year (+€63,196) and Other debts (+€15,000)
- Receivables within one year +€5,403
up €5,403 (+68.0%), from €7,951 to €13,354
of which Other amounts receivable: +€4,403
- Tangible fixed assets -€4,176
down €4,176 (-2.1%), from €201,042 to €196,866
of which Land and buildings: -€4,500
- Reserves +€38,000
up €38,000 (+328%), from €11,600 to €49,600
- Debts after one year -€18,242
down €18,242 (-9.5%), from €191,673 to €173,431
- Other debts +€15,000
up €15,000, from €0 to €15,000
- Profit (loss) carried forward +€10,196
up €10,196, from -€10,085 to €111
- Gross operating margin +€69,907
up €69,907 (+294%), from €23,814 to €93,722
- Depreciation -€27,630
down €27,630 (-83.6%), from €33,034 to €5,405
- Taxes +€15,631
up €15,631, from €0 to €15,631
- Financial charges +€7,046
up €7,046 (+4,162%), from €169 to €7,216
- Other operating charges +€1,616
up €1,616 (+209%), from €773 to €2,389
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 | €214,481 | €261,323 | +€46,842 | +21.8% |
| Fixed assets | 21/28 | €201,042 | €196,866 | -€4,176 | -2.1% |
| Tangible fixed assets | 22/27 | €201,042 | €196,866 | -€4,176 | -2.1% |
| Land and buildings | 22 | €197,988 | €193,488 | -€4,500 | -2.3% |
| Furniture and vehicles | 24 | - | €1,206 | +€1,206 | |
| Other tangible fixed assets | 26 | €3,054 | €2,172 | -€882 | -28.9% |
| Current assets | 29/58 | €13,440 | €64,457 | +€51,018 | +380% |
| Amounts receivable within one year | 40/41 | €7,951 | €13,354 | +€5,403 | +68.0% |
| Trade receivables | 40 | €7,500 | €8,500 | +€1,000 | +13.3% |
| Other amounts receivable | 41 | €451 | €4,854 | +€4,403 | +977% |
| Cash at bank and in hand | 54/58 | €4,882 | €50,311 | +€45,429 | +931% |
| Deferred charges and accrued income | 490/1 | €607 | €793 | +€185 | +30.5% |
| Total equity and liabilities | 10/49 | €214,481 | €261,323 | +€46,842 | +21.8% |
| Equity | 10/15 | €4,015 | €52,211 | +€48,196 | +1,200% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €11,600 | €49,600 | +€38,000 | +328% |
| Distributable reserves | 133 | €11,600 | €49,600 | +€38,000 | +328% |
| Profit (loss) carried forward | 14 | -€10,085 | €111 | +€10,196 | |
| Amounts payable | 17/49 | €210,466 | €209,113 | -€1,353 | -0.6% |
| Amounts payable after more than one year | 17 | €191,673 | €173,431 | -€18,242 | -9.5% |
| Financial debts | 170/4 | €191,673 | €173,431 | -€18,242 | -9.5% |
| Amounts payable within one year | 42/48 | €18,793 | €35,682 | +€16,889 | +89.9% |
| Current portion of amounts payable after more than one year | 42 | €16,327 | €18,242 | +€1,915 | +11.7% |
| Trade debts | 44 | €126 | €100 | -€26 | -20.6% |
| Suppliers | 440/4 | €126 | €100 | -€26 | -20.6% |
| Taxes, remuneration and social security | 45 | €2,340 | €2,340 | = | 0.0% |
| Taxes | 450/3 | €2,340 | €2,340 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,034 | €5,405 | -€27,630 | -83.6% |
| Other operating charges | 640/8 | €773 | €2,389 | +€1,616 | +209% |
| Gross operating margin | 9900 | €23,814 | €93,722 | +€69,907 | +294% |
| Operating profit (loss) | 9901 | -€9,993 | €85,928 | +€95,921 | |
| Financial income | 75/76B | - | €114 | +€114 | |
| Recurring financial income | 75 | - | €114 | +€114 | |
| Financial charges | 65/66B | €169 | €7,216 | +€7,046 | +4,162% |
| Recurring financial charges | 65 | €169 | €7,216 | +€7,046 | +4,162% |
| Profit (loss) for the period before taxes | 9903 | -€10,162 | €78,827 | +€88,989 | |
| Income taxes | 67/77 | €0 | €15,631 | +€15,631 | |
| Profit (loss) for the period | 9904 | -€10,162 | €63,196 | +€73,358 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,162 | €63,196 | +€73,358 |
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 31 October 2026 via checked.be.