KB VAN ELDEREN: what changed
Two fiscal 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.
KB VAN ELDEREN
Largest movements
- Deferred charges and accrued income -€196,591
no longer reported in 2025 (was €196,591)
- Cash +€184,019
up €184,019 (+1439.1%), from €12,787 to €196,806
mainly Deferred charges and accrued income (+€196,591) and Net result for the year (+€186,605)
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€17,538
no longer reported in 2025 (was €17,538)
- Financial income -€4,342
down €4,342 (-2.2%), from €196,591 to €192,248
- Gross operating margin -€1,254
down €1,254 (-56.9%), from -€2,203 to -€3,457
- Other operating charges +€899
up €899 (+73.1%), from €1,230 to €2,128
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.
Cash bridge derived
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 | €5,916,954 | €5,903,514 | -€13,440 | -0.2% |
| Fixed assets | 21/28 | €5,632,000 | €5,632,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,632,000 | €5,632,000 | = | 0.0% |
| Current assets | 29/58 | €284,954 | €271,514 | -€13,440 | -4.7% |
| Amounts receivable within one year | 40/41 | €75,577 | €74,709 | -€868 | -1.1% |
| Trade receivables | 40 | €868 | - | -€868 | |
| Other amounts receivable | 41 | €74,709 | €74,709 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,787 | €196,806 | +€184,019 | +1439.1% |
| Deferred charges and accrued income | 490/1 | €196,591 | - | -€196,591 | |
| Total equity and liabilities | 10/49 | €5,916,954 | €5,903,514 | -€13,440 | -0.2% |
| Equity | 10/15 | €5,895,047 | €5,881,652 | -€13,395 | -0.2% |
| Contributions | 10/11 | €2,882,000 | €2,882,000 | = | 0.0% |
| Reserves | 13 | €3,013,047 | €2,999,652 | -€13,395 | -0.4% |
| Distributable reserves | 133 | €3,013,047 | €2,999,652 | -€13,395 | -0.4% |
| Amounts payable | 17/49 | €21,907 | €21,862 | -€45 | -0.2% |
| Amounts payable within one year | 42/48 | €21,907 | €21,862 | -€45 | -0.2% |
| Trade debts | 44 | €177 | €132 | -€45 | -25.6% |
| Suppliers | 440/4 | €177 | €132 | -€45 | -25.6% |
| Taxes, remuneration and social security | 45 | €17,558 | €17,558 | = | 0.0% |
| Taxes | 450/3 | €17,558 | €17,558 | = | 0.0% |
| Other amounts payable | 47/48 | €4,173 | €4,173 | = | 0.0% |
| Other operating charges | 640/8 | €1,230 | €2,128 | +€899 | +73.1% |
| Gross operating margin | 9900 | -€2,203 | -€3,457 | -€1,254 | -56.9% |
| Operating profit (loss) | 9901 | -€3,432 | -€5,586 | -€2,153 | -62.7% |
| Financial income | 75/76B | €196,591 | €192,248 | -€4,342 | -2.2% |
| Recurring financial income | 75 | €196,591 | €192,248 | -€4,342 | -2.2% |
| Financial charges | 65/66B | €44 | €57 | +€14 | +31.0% |
| Recurring financial charges | 65 | €44 | €57 | +€14 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €193,115 | €186,605 | -€6,509 | -3.4% |
| Income taxes | 67/77 | €17,538 | - | -€17,538 | |
| Profit (loss) for the period | 9904 | €175,577 | €186,605 | +€11,028 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €175,577 | €186,605 | +€11,028 | +6.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.