KABINET.DEZEURE: 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.
KABINET.DEZEURE
Largest movements
- Cash +€310,978
up €310,978 (+159%), from €195,048 to €506,026
mainly Net result for the year (+€316,541) and Other debts (+€100,353)
- Receivables within one year -€23,067
down €23,067 (-40.1%), from €57,567 to €34,500
of which Trade receivables: -€15,725
- Reserves +€186,541
up €186,541 (+43.7%), from €426,646 to €613,187
- Other debts +€100,353
up €100,353 (+338%), from €29,647 to €130,000
- Gross operating margin +€145,312
up €145,312 (+95.5%), from €152,177 to €297,488
- Financial income +€102,904
up €102,904 (+40,002%), from €257 to €103,161
- Taxes +€36,544
up €36,544 (+121%), from €30,267 to €66,811
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 | €477,384 | €763,695 | +€286,311 | +60.0% |
| Fixed assets | 21/28 | €220,152 | €219,922 | -€230 | -0.1% |
| Tangible fixed assets | 22/27 | €52,965 | €52,735 | -€230 | -0.4% |
| Plant, machinery and equipment | 23 | €4,296 | €3,945 | -€351 | -8.2% |
| Furniture and vehicles | 24 | €15,669 | €9,518 | -€6,151 | -39.3% |
| Other tangible fixed assets | 26 | €33,001 | €39,272 | +€6,272 | +19.0% |
| Financial fixed assets | 28 | €167,186 | €167,186 | = | 0.0% |
| Current assets | 29/58 | €257,232 | €543,773 | +€286,541 | +111% |
| Stocks and contracts in progress | 3 | €8 | €6 | -€2 | -21.0% |
| Stocks | 30/36 | €8 | €6 | -€2 | -21.0% |
| Amounts receivable within one year | 40/41 | €57,567 | €34,500 | -€23,067 | -40.1% |
| Trade receivables | 40 | €47,834 | €32,109 | -€15,725 | -32.9% |
| Other amounts receivable | 41 | €9,733 | €2,391 | -€7,342 | -75.4% |
| Cash at bank and in hand | 54/58 | €195,048 | €506,026 | +€310,978 | +159% |
| Deferred charges and accrued income | 490/1 | €4,609 | €3,241 | -€1,368 | -29.7% |
| Total equity and liabilities | 10/49 | €477,384 | €763,695 | +€286,311 | +60.0% |
| Equity | 10/15 | €428,646 | €615,187 | +€186,541 | +43.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €426,646 | €613,187 | +€186,541 | +43.7% |
| Distributable reserves | 133 | €426,646 | €613,187 | +€186,541 | +43.7% |
| Amounts payable | 17/49 | €48,738 | €148,508 | +€99,770 | +205% |
| Amounts payable within one year | 42/48 | €45,682 | €145,330 | +€99,648 | +218% |
| Trade debts | 44 | €3,111 | €3,518 | +€408 | +13.1% |
| Suppliers | 440/4 | €3,111 | €3,518 | +€408 | +13.1% |
| Taxes, remuneration and social security | 45 | €12,924 | €11,811 | -€1,113 | -8.6% |
| Taxes | 450/3 | €12,924 | €11,811 | -€1,113 | -8.6% |
| Other amounts payable | 47/48 | €29,647 | €130,000 | +€100,353 | +338% |
| Accrued charges and deferred income | 492/3 | €3,056 | €3,178 | +€122 | +4.0% |
| Non-recurring operating income | 76A | €1,326 | - | -€1,326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,924 | €14,861 | +€2,937 | +24.6% |
| Other operating charges | 640/8 | €847 | €1,059 | +€212 | +25.0% |
| Gross operating margin | 9900 | €152,177 | €297,488 | +€145,312 | +95.5% |
| Operating profit (loss) | 9901 | €139,405 | €281,568 | +€142,163 | +102% |
| Financial income | 75/76B | €257 | €103,161 | +€102,904 | +40,002% |
| Recurring financial income | 75 | €257 | €103,161 | +€102,904 | +40,002% |
| Financial charges | 65/66B | €1,324 | €1,378 | +€53 | +4.0% |
| Recurring financial charges | 65 | €1,324 | €1,378 | +€53 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €138,338 | €383,352 | +€245,014 | +177% |
| Income taxes | 67/77 | €30,267 | €66,811 | +€36,544 | +121% |
| Profit (loss) for the period | 9904 | €108,071 | €316,541 | +€208,470 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €108,071 | €316,541 | +€208,470 | +193% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.