KOEN DE NIJS: what changed
What changed
KOEN DE NIJS
NACE 69.203, Activities of company auditors
filed annual accounts (NBB)
Net result for the year
€49,234
2024 · €51,013-€1,779
Equity
€27,543
2024 · €53,309-€25,766
Cash
€9,124
2024 · €40,990-€31,866
Balance sheet total
€186,231
2024 · €210,259-€24,028
Largest movements
Assets
- Cash -€31,866
down €31,866 (-77.7%), from €40,990 to €9,124
mainly Contributions, distributions and other (-€75,000) and Investment in fixed assets (net) (-€34,644)
- Tangible fixed assets +€4,509
up €4,509 (+2.9%), from €157,994 to €162,503
of which Other tangible fixed assets: +€22,203
- Stocks and contracts +€3,384
up €3,384 (+40.2%), from €8,409 to €11,793
Equity and liabilities
- Profit (loss) carried forward -€25,766
down €25,766 (-50.2%), from €51,309 to €25,543
- Other debts +€18,748
up €18,748 (+23.8%), from €78,888 to €97,636
- Debts after one year -€14,301
down €14,301 (-35.3%), from €40,471 to €26,171
- Tax, wage and social debts -€4,638
down €4,638 (-36.4%), from €12,731 to €8,093
Income statement
- Depreciation +€7,103
up €7,103 (+30.8%), from €23,033 to €30,136
- Gross operating margin +€4,210
up €4,210 (+4.4%), from €95,784 to €99,993
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€51,013
Gross operating margin
+€4,210
Depreciation
-€7,103
Other operating charges
-€44
Financial income
-€575
Financial charges
+€868
Taxes
+€865
Result 2025
€49,234
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€91,622
Investment
-€34,644
Financing
-€88,844
Cash 2024
€40,990
From operations (derived)
+€91,622
Net result for the year
+€49,234
Depreciation
+€30,136
Stocks and contracts
-€3,384
Receivables within one year
-€222
Deferred charges and accrued income
+€276
Trade debts
+€1,002
Tax, wage and social debts
-€4,638
Other debts
+€18,748
Accrued charges and deferred income
+€471
Investment (derived)
-€34,644
Investment in fixed assets (net)
-€34,644
Financing
-€88,844
Debts after one year
-€14,301
Current portion of long-term debt
+€457
Contributions, distributions and other
-€75,000
Cash 2025
€9,124
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,259 | €186,231 | -€24,028 | -11.4% |
| Fixed assets | 21/28 | €157,994 | €162,503 | +€4,509 | +2.9% |
| Tangible fixed assets | 22/27 | €157,994 | €162,503 | +€4,509 | +2.9% |
| Furniture and vehicles | 24 | €70,708 | €53,013 | -€17,694 | -25.0% |
| Other tangible fixed assets | 26 | €87,287 | €109,490 | +€22,203 | +25.4% |
| Current assets | 29/58 | €52,265 | €23,728 | -€28,537 | -54.6% |
| Stocks and contracts in progress | 3 | €8,409 | €11,793 | +€3,384 | +40.2% |
| Stocks | 30/36 | €8,409 | €11,793 | +€3,384 | +40.2% |
| Amounts receivable within one year | 40/41 | €50 | €272 | +€222 | +444% |
| Other amounts receivable | 41 | €50 | €272 | +€222 | +444% |
| Cash at bank and in hand | 54/58 | €40,990 | €9,124 | -€31,866 | -77.7% |
| Deferred charges and accrued income | 490/1 | €2,816 | €2,539 | -€276 | -9.8% |
| Total equity and liabilities | 10/49 | €210,259 | €186,231 | -€24,028 | -11.4% |
| Equity | 10/15 | €53,309 | €27,543 | -€25,766 | -48.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,309 | €25,543 | -€25,766 | -50.2% |
| Amounts payable | 17/49 | €156,950 | €158,688 | +€1,738 | +1.1% |
| Amounts payable after more than one year | 17 | €40,471 | €26,171 | -€14,301 | -35.3% |
| Financial debts | 170/4 | €40,471 | €26,171 | -€14,301 | -35.3% |
| Amounts payable within one year | 42/48 | €112,491 | €128,058 | +€15,568 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €13,844 | €14,301 | +€457 | +3.3% |
| Trade debts | 44 | €7,027 | €8,029 | +€1,002 | +14.3% |
| Suppliers | 440/4 | €7,027 | €8,029 | +€1,002 | +14.3% |
| Taxes, remuneration and social security | 45 | €12,731 | €8,093 | -€4,638 | -36.4% |
| Taxes | 450/3 | €12,731 | €8,093 | -€4,638 | -36.4% |
| Other amounts payable | 47/48 | €78,888 | €97,636 | +€18,748 | +23.8% |
| Accrued charges and deferred income | 492/3 | €3,988 | €4,459 | +€471 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,033 | €30,136 | +€7,103 | +30.8% |
| Other operating charges | 640/8 | €1,688 | €1,731 | +€44 | +2.6% |
| Gross operating margin | 9900 | €95,784 | €99,993 | +€4,210 | +4.4% |
| Operating profit (loss) | 9901 | €71,063 | €68,127 | -€2,937 | -4.1% |
| Financial income | 75/76B | €595 | €20 | -€575 | -96.6% |
| Recurring financial income | 75 | €595 | €20 | -€575 | -96.6% |
| Financial charges | 65/66B | €4,363 | €3,495 | -€868 | -19.9% |
| Recurring financial charges | 65 | €4,363 | €3,495 | -€868 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €67,295 | €64,652 | -€2,643 | -3.9% |
| Income taxes | 67/77 | €16,282 | €15,418 | -€865 | -5.3% |
| Profit (loss) for the period | 9904 | €51,013 | €49,234 | -€1,779 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,013 | €49,234 | -€1,779 | -3.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.