KASSA DEVUYST: 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.
KASSA DEVUYST
Largest movements
- Receivables within one year -€5,110
down €5,110 (-56.1%), from €9,115 to €4,005
of which Trade receivables: -€5,446
- Profit (loss) carried forward -€3,205
down €3,205 (-24.2%), from -€13,256 to -€16,461
- Trade debts -€1,738
down €1,738 (-100%), from €1,738 to €0
- Tax, wage and social debts -€223
down €223 (-74.8%), from €297 to €75
- Other operating charges +€5,454
up €5,454 (+582%), from €936 to €6,390
- Gross operating margin +€4,398
up €4,398, from -€1,160 to €3,238
- Write-downs +€2,150
up €2,150, from -€2,150 to €0
- Taxes -€100
down €100 (-57.1%), from €175 to €75
- Financial income -€39
down €39 (-20.3%), from €192 to €153
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 | €9,240 | €4,074 | -€5,166 | -55.9% |
| Current assets | 29/58 | €9,240 | €4,074 | -€5,166 | -55.9% |
| Amounts receivable within one year | 40/41 | €9,115 | €4,005 | -€5,110 | -56.1% |
| Trade receivables | 40 | €5,446 | €0 | -€5,446 | -100% |
| Other amounts receivable | 41 | €3,669 | €4,005 | +€336 | +9.1% |
| Cash at bank and in hand | 54/58 | €125 | €69 | -€56 | -44.8% |
| Total equity and liabilities | 10/49 | €9,240 | €4,074 | -€5,166 | -55.9% |
| Equity | 10/15 | €7,205 | €3,999 | -€3,205 | -44.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,256 | -€16,461 | -€3,205 | -24.2% |
| Amounts payable | 17/49 | €2,036 | €75 | -€1,961 | -96.3% |
| Amounts payable within one year | 42/48 | €2,036 | €75 | -€1,961 | -96.3% |
| Trade debts | 44 | €1,738 | €0 | -€1,738 | -100% |
| Suppliers | 440/4 | €1,738 | €0 | -€1,738 | -100% |
| Taxes, remuneration and social security | 45 | €297 | €75 | -€223 | -74.8% |
| Taxes | 450/3 | €297 | €75 | -€223 | -74.8% |
| Non-recurring operating income | 76A | €0 | €1,798 | +€1,798 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,150 | €0 | +€2,150 | |
| Other operating charges | 640/8 | €936 | €6,390 | +€5,454 | +582% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€1,160 | €3,238 | +€4,398 | |
| Operating profit (loss) | 9901 | €54 | -€3,152 | -€3,206 | |
| Financial income | 75/76B | €192 | €153 | -€39 | -20.3% |
| Recurring financial income | 75 | €192 | €153 | -€39 | -20.3% |
| Financial charges | 65/66B | €169 | €132 | -€37 | -22.1% |
| Recurring financial charges | 65 | €169 | €132 | -€37 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €77 | -€3,131 | -€3,207 | |
| Income taxes | 67/77 | €175 | €75 | -€100 | -57.1% |
| Profit (loss) for the period | 9904 | -€98 | -€3,205 | -€3,107 | -3,172% |
| Profit (loss) for the period to be appropriated | 9905 | -€98 | -€3,205 | -€3,107 | -3,172% |
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 1 November 2026 via checked.be.