Kine Ouwegem: 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 Ouwegem
Largest movements
- Cash +€12,386
up €12,386 (+17.6%), from €70,222 to €82,608
mainly Net result for the year (+€15,948) and Receivables within one year (+€11,904)
- Receivables within one year -€11,904
down €11,904 (-100%), from €11,904 to €0
- Tangible fixed assets -€7,906
down €7,906 (-84.3%), from €9,378 to €1,472
of which Furniture and vehicles: -€7,362
- Reserves +€15,948
up €15,948 (+56.3%), from €28,347 to €44,295
- Other debts -€12,729
down €12,729 (-33.8%), from €37,706 to €24,977
- Trade debts -€7,881
down €7,881 (-49.1%), from €16,058 to €8,178
- Advances received -€3,843
down €3,843 (-100%), from €3,843 to €0
- Tax, wage and social debts +€1,250
up €1,250 (+24.5%), from €5,095 to €6,345
- Depreciation -€4,257
down €4,257 (-34.1%), from €12,475 to €8,219
- Taxes +€1,250
up €1,250 (+24.5%), from €5,095 to €6,345
- Gross operating margin -€500
down €500 (-1.6%), from €31,716 to €31,215
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 | €95,312 | €87,795 | -€7,518 | -7.9% |
| Fixed assets | 21/28 | €11,256 | €3,038 | -€8,219 | -73.0% |
| Intangible fixed assets | 21 | €1,878 | €1,566 | -€313 | -16.6% |
| Tangible fixed assets | 22/27 | €9,378 | €1,472 | -€7,906 | -84.3% |
| Furniture and vehicles | 24 | €8,137 | €776 | -€7,362 | -90.5% |
| Other tangible fixed assets | 26 | €1,241 | €696 | -€544 | -43.9% |
| Current assets | 29/58 | €84,056 | €84,757 | +€701 | +0.8% |
| Amounts receivable within one year | 40/41 | €11,904 | €0 | -€11,904 | -100% |
| Trade receivables | 40 | €11,904 | €0 | -€11,904 | -100% |
| Cash at bank and in hand | 54/58 | €70,222 | €82,608 | +€12,386 | +17.6% |
| Deferred charges and accrued income | 490/1 | €1,930 | €2,149 | +€219 | +11.4% |
| Total equity and liabilities | 10/49 | €95,312 | €87,795 | -€7,518 | -7.9% |
| Equity | 10/15 | €32,347 | €48,295 | +€15,948 | +49.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €28,347 | €44,295 | +€15,948 | +56.3% |
| Distributable reserves | 133 | €28,347 | €44,295 | +€15,948 | +56.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €62,965 | €39,500 | -€23,465 | -37.3% |
| Amounts payable within one year | 42/48 | €62,703 | €39,500 | -€23,203 | -37.0% |
| Trade debts | 44 | €16,058 | €8,178 | -€7,881 | -49.1% |
| Suppliers | 440/4 | €16,058 | €8,178 | -€7,881 | -49.1% |
| Advances received on contracts in progress | 46 | €3,843 | €0 | -€3,843 | -100% |
| Taxes, remuneration and social security | 45 | €5,095 | €6,345 | +€1,250 | +24.5% |
| Taxes | 450/3 | €5,095 | €6,345 | +€1,250 | +24.5% |
| Other amounts payable | 47/48 | €37,706 | €24,977 | -€12,729 | -33.8% |
| Accrued charges and deferred income | 492/3 | €262 | €0 | -€262 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,475 | €8,219 | -€4,257 | -34.1% |
| Other operating charges | 640/8 | €685 | €553 | -€132 | -19.3% |
| Gross operating margin | 9900 | €31,716 | €31,215 | -€500 | -1.6% |
| Operating profit (loss) | 9901 | €18,555 | €22,444 | +€3,889 | +21.0% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €125 | €151 | +€27 | +21.4% |
| Recurring financial charges | 65 | €125 | €151 | +€27 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €18,434 | €22,293 | +€3,859 | +20.9% |
| Income taxes | 67/77 | €5,095 | €6,345 | +€1,250 | +24.5% |
| Profit (loss) for the period | 9904 | €13,339 | €15,948 | +€2,609 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,339 | €15,948 | +€2,609 | +19.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.