Kessmeuse: 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.
Kessmeuse
Largest movements
- Cash -€58,112
down €58,112 (-37.9%), from €153,254 to €95,142
mainly Contributions, distributions and other (-€116,063) and Net result for the year (-€35,223)
- Tangible fixed assets -€5,400
down €5,400 (-70.8%), from €7,625 to €2,225
of which Furniture and vehicles: -€5,113
- Reserves -€151,000
down €151,000 (-100%), from €151,000 to €0
- Other debts +€105,337
up €105,337 (+982%), from €10,726 to €116,063
- Tax, wage and social debts -€18,247
down €18,247 (-87.6%), from €20,838 to €2,591
- Gross operating margin -€121,811
down €121,811, from €92,950 to -€28,861
- Taxes -€18,457
down €18,457 (-97.9%), from €18,846 to €389
- Depreciation -€2,039
down €2,039 (-27.4%), from €7,440 to €5,400
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 | €190,588 | €126,249 | -€64,340 | -33.8% |
| Fixed assets | 21/28 | €7,625 | €2,225 | -€5,400 | -70.8% |
| Tangible fixed assets | 22/27 | €7,625 | €2,225 | -€5,400 | -70.8% |
| Furniture and vehicles | 24 | €5,113 | €0 | -€5,113 | -100% |
| Other tangible fixed assets | 26 | €2,512 | €2,225 | -€287 | -11.4% |
| Current assets | 29/58 | €182,963 | €124,024 | -€58,940 | -32.2% |
| Amounts receivable within one year | 40/41 | €27,975 | €27,066 | -€909 | -3.2% |
| Trade receivables | 40 | €26,718 | €509 | -€26,209 | -98.1% |
| Other amounts receivable | 41 | €1,257 | €26,557 | +€25,300 | +2,013% |
| Cash at bank and in hand | 54/58 | €153,254 | €95,142 | -€58,112 | -37.9% |
| Deferred charges and accrued income | 490/1 | €1,735 | €1,816 | +€81 | +4.7% |
| Total equity and liabilities | 10/49 | €190,588 | €126,249 | -€64,340 | -33.8% |
| Equity | 10/15 | €156,285 | €5,000 | -€151,285 | -96.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €151,000 | €0 | -€151,000 | -100% |
| Distributable reserves | 133 | €151,000 | €0 | -€151,000 | -100% |
| Profit (loss) carried forward | 14 | €285 | €0 | -€285 | -100% |
| Amounts payable | 17/49 | €34,303 | €121,249 | +€86,946 | +253% |
| Amounts payable within one year | 42/48 | €34,303 | €121,249 | +€86,946 | +253% |
| Trade debts | 44 | €2,739 | €2,595 | -€144 | -5.3% |
| Suppliers | 440/4 | €2,739 | €2,595 | -€144 | -5.3% |
| Taxes, remuneration and social security | 45 | €20,838 | €2,591 | -€18,247 | -87.6% |
| Taxes | 450/3 | €20,838 | €2,591 | -€18,247 | -87.6% |
| Other amounts payable | 47/48 | €10,726 | €116,063 | +€105,337 | +982% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,440 | €5,400 | -€2,039 | -27.4% |
| Other operating charges | 640/8 | €458 | €920 | +€461 | +101% |
| Non-recurring operating charges | 66A | €20 | €0 | -€20 | -100% |
| Gross operating margin | 9900 | €92,950 | -€28,861 | -€121,811 | |
| Operating profit (loss) | 9901 | €85,032 | -€35,180 | -€120,213 | |
| Financial income | 75/76B | - | €636 | +€636 | |
| Recurring financial income | 75 | - | €636 | +€636 | |
| Financial charges | 65/66B | €162 | €289 | +€127 | +78.2% |
| Recurring financial charges | 65 | €162 | €289 | +€127 | +78.2% |
| Profit (loss) for the period before taxes | 9903 | €84,870 | -€34,834 | -€119,704 | |
| Income taxes | 67/77 | €18,846 | €389 | -€18,457 | -97.9% |
| Profit (loss) for the period | 9904 | €66,024 | -€35,223 | -€101,247 | |
| Profit (loss) for the period to be appropriated | 9905 | €66,024 | -€35,223 | -€101,247 |
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 15 October 2026 via checked.be.