KERKEVELD DEURNE: 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.
KERKEVELD DEURNE
Largest movements
- Tangible fixed assets -€14,253
down €14,253 (-3.0%), from €469,363 to €455,111
of which Land and buildings: -€13,876
- Cash +€8,487
up €8,487 (+13.6%), from €62,557 to €71,044
mainly Depreciation (+€16,681) and Trade debts (+€194)
No liability line moved by more than 1% of the balance sheet total.
- Financial charges +€3,969
up €3,969, from -€3,894 to €75
- Financial income +€3,723
up €3,723 (+593%), from €628 to €4,352
- Gross operating margin +€399
up €399 (+2.7%), from €14,866 to €15,265
- Depreciation +€397
up €397 (+2.4%), from €16,283 to €16,681
- Taxes -€242
no longer reported in 2025 (was €242)
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 | €819,464 | €817,882 | -€1,582 | -0.2% |
| Fixed assets | 21/28 | €469,613 | €455,361 | -€14,253 | -3.0% |
| Tangible fixed assets | 22/27 | €469,363 | €455,111 | -€14,253 | -3.0% |
| Land and buildings | 22 | €468,232 | €454,356 | -€13,876 | -3.0% |
| Plant, machinery and equipment | 23 | €1,131 | €754 | -€376 | -33.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €349,851 | €362,522 | +€12,671 | +3.6% |
| Amounts receivable within one year | 40/41 | €189 | €1,306 | +€1,117 | +593% |
| Other amounts receivable | 41 | €189 | €1,306 | +€1,117 | +593% |
| Current investments | 50/53 | €286,070 | €289,116 | +€3,046 | +1.1% |
| Cash at bank and in hand | 54/58 | €62,557 | €71,044 | +€8,487 | +13.6% |
| Deferred charges and accrued income | 490/1 | €1,035 | €1,056 | +€21 | +2.0% |
| Total equity and liabilities | 10/49 | €819,464 | €817,882 | -€1,582 | -0.2% |
| Equity | 10/15 | €811,557 | €811,348 | -€209 | 0.0% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €111,557 | €111,348 | -€209 | -0.2% |
| Distributable reserves | 133 | €111,557 | €111,348 | -€209 | -0.2% |
| Amounts payable | 17/49 | €7,908 | €6,535 | -€1,373 | -17.4% |
| Amounts payable within one year | 42/48 | €6,408 | €6,535 | +€127 | +2.0% |
| Trade debts | 44 | - | €194 | +€194 | |
| Suppliers | 440/4 | - | €194 | +€194 | |
| Other amounts payable | 47/48 | €6,408 | €6,341 | -€67 | -1.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Non-recurring operating income | 76A | €14,866 | - | -€14,866 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,283 | €16,681 | +€397 | +2.4% |
| Other operating charges | 640/8 | €2,978 | €3,070 | +€92 | +3.1% |
| Gross operating margin | 9900 | €14,866 | €15,265 | +€399 | +2.7% |
| Operating profit (loss) | 9901 | -€4,395 | -€4,486 | -€90 | -2.1% |
| Financial income | 75/76B | €628 | €4,352 | +€3,723 | +593% |
| Recurring financial income | 75 | €628 | €4,352 | +€3,723 | +593% |
| Financial charges | 65/66B | -€3,894 | €75 | +€3,969 | |
| Recurring financial charges | 65 | -€3,894 | €75 | +€3,969 | |
| Profit (loss) for the period before taxes | 9903 | €127 | -€209 | -€336 | |
| Income taxes | 67/77 | €242 | - | -€242 | |
| Profit (loss) for the period | 9904 | -€116 | -€209 | -€93 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€116 | -€209 | -€93 | -80.5% |
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 23 October 2026 via checked.be.