Kris Dossche: what changed
Two fiscal 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.
Kris Dossche
Largest movements
- Receivables within one year +€18,116
up €18,116 (+82.4%), from €21,974 to €40,090
of which Other amounts receivable: +€16,625
- Tangible fixed assets +€3,297
up €3,297 (+143.8%), from €2,293 to €5,590
of which Furniture and vehicles: +€4,054
- Reserves +€13,185
up €13,185 (+73.9%), from €17,841 to €31,027
- Trade debts +€3,868
up €3,868 (+95.7%), from €4,042 to €7,909
- Tax, wage and social debts +€2,796
up €2,796 (+160.6%), from €1,741 to €4,537
- Current portion of long-term debt +€1,962
new in 2025: €1,962
- Profit (loss) carried forward -€859
down €859 (-17.2%), from €5,000 to €4,141
- Write-downs -€13,023
no longer reported in 2025 (was €13,023)
- Taxes +€3,587
up €3,587 (+234.8%), from €1,528 to €5,115
- Depreciation +€2,240
up €2,240 (+124.0%), from €1,807 to €4,047
- Financial charges +€1,605
up €1,605 (+340.1%), from €472 to €2,077
- Gross operating margin -€1,534
down €1,534 (-5.9%), from €26,078 to €24,544
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.
Cash bridge derived
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 | €31,624 | €52,576 | +€20,952 | +66.3% |
| Fixed assets | 21/28 | €2,743 | €5,840 | +€3,097 | +112.9% |
| Intangible fixed assets | 21 | €450 | €250 | -€200 | -44.5% |
| Tangible fixed assets | 22/27 | €2,293 | €5,590 | +€3,297 | +143.8% |
| Plant, machinery and equipment | 23 | €1,688 | €931 | -€757 | -44.9% |
| Furniture and vehicles | 24 | €605 | €4,659 | +€4,054 | +669.9% |
| Current assets | 29/58 | €28,881 | €46,736 | +€17,855 | +61.8% |
| Amounts receivable within one year | 40/41 | €21,974 | €40,090 | +€18,116 | +82.4% |
| Trade receivables | 40 | €17,842 | €19,333 | +€1,491 | +8.4% |
| Other amounts receivable | 41 | €4,132 | €20,757 | +€16,625 | +402.4% |
| Cash at bank and in hand | 54/58 | €6,907 | €6,646 | -€261 | -3.8% |
| Total equity and liabilities | 10/49 | €31,624 | €52,576 | +€20,952 | +66.3% |
| Equity | 10/15 | €25,841 | €38,168 | +€12,326 | +47.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,841 | €31,027 | +€13,185 | +73.9% |
| Distributable reserves | 133 | €17,841 | €31,027 | +€13,185 | +73.9% |
| Profit (loss) carried forward | 14 | €5,000 | €4,141 | -€859 | -17.2% |
| Amounts payable | 17/49 | €5,783 | €14,408 | +€8,626 | +149.2% |
| Amounts payable within one year | 42/48 | €5,783 | €14,408 | +€8,626 | +149.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,962 | +€1,962 | |
| Trade debts | 44 | €4,042 | €7,909 | +€3,868 | +95.7% |
| Suppliers | 440/4 | €4,042 | €7,909 | +€3,868 | +95.7% |
| Taxes, remuneration and social security | 45 | €1,741 | €4,537 | +€2,796 | +160.6% |
| Taxes | 450/3 | €1,741 | €4,537 | +€2,796 | +160.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,807 | €4,047 | +€2,240 | +124.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,023 | - | -€13,023 | |
| Other operating charges | 640/8 | €693 | €528 | -€165 | -23.8% |
| Non-recurring operating charges | 66A | - | €171 | +€171 | |
| Gross operating margin | 9900 | €26,078 | €24,544 | -€1,534 | -5.9% |
| Operating profit (loss) | 9901 | €10,555 | €19,798 | +€9,243 | +87.6% |
| Financial income | 75/76B | €57 | €579 | +€522 | +910.4% |
| Recurring financial income | 75 | €57 | €579 | +€522 | +910.4% |
| Financial charges | 65/66B | €472 | €2,077 | +€1,605 | +340.1% |
| Recurring financial charges | 65 | €472 | €2,077 | +€1,605 | +340.1% |
| Profit (loss) for the period before taxes | 9903 | €10,140 | €18,300 | +€8,160 | +80.5% |
| Income taxes | 67/77 | €1,528 | €5,115 | +€3,587 | +234.8% |
| Profit (loss) for the period | 9904 | €8,613 | €13,185 | +€4,572 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,613 | €13,185 | +€4,572 | +53.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.