DE KAT: what changed
DE KAT
Largest movements
- Financial fixed assets +€4,166
up €4,166 (+3.5%), from €119,025 to €123,191
- Cash -€3,705
down €3,705 (-19.1%), from €19,417 to €15,712
mainly Investment in fixed assets (net) (-€4,166)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€11,849
down €11,849 (-74.0%), from €16,016 to €4,167
- Other operating charges +€421
up €421 (+357%), from €118 to €539
- Gross operating margin -€311
down €311 (-11.3%), from -€2,747 to -€3,058
- Financial charges +€52
up €52 (+92.9%), from €56 to €108
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,471 | €164,932 | +€461 | +0.3% |
| Fixed assets | 21/28 | €145,054 | €149,220 | +€4,166 | +2.9% |
| Tangible fixed assets | 22/27 | €26,029 | €26,029 | = | 0.0% |
| Land and buildings | 22 | €26,029 | €26,029 | = | 0.0% |
| Financial fixed assets | 28 | €119,025 | €123,191 | +€4,166 | +3.5% |
| Current assets | 29/58 | €19,417 | €15,712 | -€3,705 | -19.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,417 | €15,712 | -€3,705 | -19.1% |
| Total equity and liabilities | 10/49 | €164,471 | €164,932 | +€461 | +0.3% |
| Equity | 10/15 | €160,945 | €161,406 | +€461 | +0.3% |
| Contributions | 10/11 | €424,692 | €424,692 | = | 0.0% |
| Contributions outside capital | 11 | €424,692 | €424,692 | = | 0.0% |
| Share premium | 1100/10 | €424,692 | €424,692 | = | 0.0% |
| Reserves | 13 | €434 | €434 | = | 0.0% |
| Non-distributable reserves | 130/1 | €434 | €434 | = | 0.0% |
| Legal reserve | 130 | €434 | €434 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,181 | -€263,719 | +€461 | +0.2% |
| Amounts payable | 17/49 | €3,526 | €3,526 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,526 | €3,526 | = | 0.0% |
| Other amounts payable | 47/48 | €3,526 | €3,526 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €539 | +€421 | +357% |
| Gross operating margin | 9900 | -€2,747 | -€3,058 | -€311 | -11.3% |
| Operating profit (loss) | 9901 | -€2,865 | -€3,597 | -€732 | -25.6% |
| Financial income | 75/76B | €16,016 | €4,167 | -€11,849 | -74.0% |
| Recurring financial income | 75 | €16,016 | €4,167 | -€11,849 | -74.0% |
| Financial charges | 65/66B | €56 | €108 | +€52 | +92.9% |
| Recurring financial charges | 65 | €56 | €108 | +€52 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €13,095 | €461 | -€12,634 | -96.5% |
| Profit (loss) for the period | 9904 | €13,095 | €461 | -€12,634 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,095 | €461 | -€12,634 | -96.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.