Kine Debby Decock: 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.
Kine Debby Decock
Largest movements
- Cash -€14,444
down €14,444 (-26.6%), from €54,364 to €39,920
mainly Tax, wage and social debts (-€7,203) and Deferred charges and accrued income (-€4,440)
- Deferred charges and accrued income +€4,440
up €4,440 (+324%), from €1,368 to €5,808
- Tangible fixed assets -€955
down €955 (-48.8%), from €1,958 to €1,003
- Receivables within one year -€953
down €953 (-56.0%), from €1,702 to €749
of which Trade receivables: -€1,144
- Tax, wage and social debts -€7,203
down €7,203 (-95.8%), from €7,523 to €319
- Other debts -€3,983
down €3,983 (-63.7%), from €6,250 to €2,267
- Gross operating margin -€36,226
down €36,226 (-92.6%), from €39,108 to €2,883
- Taxes -€6,040
down €6,040 (-88.9%), from €6,791 to €751
- Depreciation -€464
down €464 (-82.9%), from €560 to €96
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 | €59,392 | €47,480 | -€11,912 | -20.1% |
| Fixed assets | 21/28 | €1,958 | €1,003 | -€955 | -48.8% |
| Tangible fixed assets | 22/27 | €1,958 | €1,003 | -€955 | -48.8% |
| Plant, machinery and equipment | 23 | €1,958 | €1,003 | -€955 | -48.8% |
| Current assets | 29/58 | €57,434 | €46,477 | -€10,958 | -19.1% |
| Amounts receivable within one year | 40/41 | €1,702 | €749 | -€953 | -56.0% |
| Trade receivables | 40 | €1,144 | €0 | -€1,144 | -100% |
| Other amounts receivable | 41 | €559 | €749 | +€190 | +34.1% |
| Cash at bank and in hand | 54/58 | €54,364 | €39,920 | -€14,444 | -26.6% |
| Deferred charges and accrued income | 490/1 | €1,368 | €5,808 | +€4,440 | +324% |
| Total equity and liabilities | 10/49 | €59,392 | €47,480 | -€11,912 | -20.1% |
| Equity | 10/15 | €44,576 | €44,282 | -€294 | -0.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,076 | €41,782 | -€294 | -0.7% |
| Amounts payable | 17/49 | €14,816 | €3,198 | -€11,619 | -78.4% |
| Amounts payable within one year | 42/48 | €14,816 | €3,198 | -€11,619 | -78.4% |
| Trade debts | 44 | €1,044 | €611 | -€432 | -41.4% |
| Suppliers | 440/4 | €1,044 | €611 | -€432 | -41.4% |
| Taxes, remuneration and social security | 45 | €7,523 | €319 | -€7,203 | -95.8% |
| Taxes | 450/3 | €7,523 | €319 | -€7,203 | -95.8% |
| Other amounts payable | 47/48 | €6,250 | €2,267 | -€3,983 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €560 | €96 | -€464 | -82.9% |
| Non-recurring operating charges | 66A | - | €1,084 | +€1,084 | |
| Gross operating margin | 9900 | €39,108 | €2,883 | -€36,226 | -92.6% |
| Operating profit (loss) | 9901 | €38,548 | €1,703 | -€36,845 | -95.6% |
| Financial charges | 65/66B | €1,243 | €1,246 | +€3 | +0.2% |
| Recurring financial charges | 65 | €1,243 | €1,246 | +€3 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €37,305 | €457 | -€36,848 | -98.8% |
| Income taxes | 67/77 | €6,791 | €751 | -€6,040 | -88.9% |
| Profit (loss) for the period | 9904 | €30,514 | -€294 | -€30,808 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,514 | -€294 | -€30,808 |
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.