2KID's: 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.
2KID's
Largest movements
- Cash -€16,939
down €16,939 (-50.2%), from €33,711 to €16,772
mainly Trade debts (-€36,124) and Contributions, distributions and other (-€20,000)
- Receivables within one year +€3,464
up €3,464 (+19.6%), from €17,667 to €21,131
of which Trade receivables: +€3,195
- Trade debts -€36,124
down €36,124 (-98.4%), from €36,719 to €595
- Profit (loss) carried forward +€17,623
up €17,623 (+99.7%), from €17,677 to €35,300
- Tax, wage and social debts +€4,873
up €4,873 (+55.1%), from €8,850 to €13,723
- Turnover +€10,449
up €10,449 (+6.8%), from €154,333 to €164,782
- Taxes +€9,551
up €9,551 (+170.2%), from €5,611 to €15,162
- Gross operating margin +€6,132
up €6,132 (+7.8%), from €78,776 to €84,908
- Purchases and services +€4,317
up €4,317 (+5.7%), from €75,557 to €79,874
- Depreciation +€3,080
up €3,080 (+19.5%), from €15,811 to €18,891
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 | €291,254 | €276,969 | -€14,285 | -4.9% |
| Fixed assets | 21/28 | €239,269 | €238,442 | -€827 | -0.3% |
| Intangible fixed assets | 21 | €509 | €254 | -€255 | -50.1% |
| Tangible fixed assets | 22/27 | €238,760 | €238,188 | -€572 | -0.2% |
| Land and buildings | 22 | €184,176 | €173,974 | -€10,202 | -5.5% |
| Plant, machinery and equipment | 23 | €53,517 | €57,643 | +€4,126 | +7.7% |
| Furniture and vehicles | 24 | €701 | €6,571 | +€5,870 | +837.4% |
| Assets under construction and advance payments | 27 | €366 | €0 | -€366 | -100.0% |
| Current assets | 29/58 | €51,985 | €38,527 | -€13,458 | -25.9% |
| Amounts receivable within one year | 40/41 | €17,667 | €21,131 | +€3,464 | +19.6% |
| Trade receivables | 40 | €13,467 | €16,662 | +€3,195 | +23.7% |
| Other amounts receivable | 41 | €4,200 | €4,469 | +€269 | +6.4% |
| Cash at bank and in hand | 54/58 | €33,711 | €16,772 | -€16,939 | -50.2% |
| Deferred charges and accrued income | 490/1 | €607 | €624 | +€17 | +2.8% |
| Total equity and liabilities | 10/49 | €291,254 | €276,969 | -€14,285 | -4.9% |
| Equity | 10/15 | €22,677 | €40,300 | +€17,623 | +77.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,677 | €35,300 | +€17,623 | +99.7% |
| Amounts payable | 17/49 | €268,577 | €236,669 | -€31,908 | -11.9% |
| Amounts payable after more than one year | 17 | €222,000 | €222,000 | = | 0.0% |
| Financial debts | 170/4 | €222,000 | €222,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,577 | €14,669 | -€31,908 | -68.5% |
| Trade debts | 44 | €36,719 | €595 | -€36,124 | -98.4% |
| Suppliers | 440/4 | €36,719 | €595 | -€36,124 | -98.4% |
| Taxes, remuneration and social security | 45 | €8,850 | €13,723 | +€4,873 | +55.1% |
| Taxes | 450/3 | €8,850 | €13,723 | +€4,873 | +55.1% |
| Other amounts payable | 47/48 | €1,008 | €351 | -€657 | -65.2% |
| Turnover | 70 | €154,333 | €164,782 | +€10,449 | +6.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,557 | €79,874 | +€4,317 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,811 | €18,891 | +€3,080 | +19.5% |
| Other operating charges | 640/8 | €122 | €495 | +€373 | +305.7% |
| Gross operating margin | 9900 | €78,776 | €84,908 | +€6,132 | +7.8% |
| Operating profit (loss) | 9901 | €62,843 | €65,522 | +€2,679 | +4.3% |
| Financial charges | 65/66B | €12,919 | €12,737 | -€182 | -1.4% |
| Recurring financial charges | 65 | €12,919 | €12,737 | -€182 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €49,924 | €52,785 | +€2,861 | +5.7% |
| Income taxes | 67/77 | €5,611 | €15,162 | +€9,551 | +170.2% |
| Profit (loss) for the period | 9904 | €44,313 | €37,623 | -€6,690 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,313 | €37,623 | -€6,690 | -15.1% |
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 11 October 2026 via checked.be.