K.D. ADMINISTRATIE: 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.
K.D. ADMINISTRATIE
Largest movements
- Receivables within one year +€75,204
up €75,204 (+11.2%), from €668,725 to €743,929
of which Other amounts receivable: +€76,095
- Receivables after one year -€20,000
no longer reported in 2025 (was €20,000)
- Cash +€11,360
up €11,360 (+22.5%), from €50,558 to €61,917
mainly Net result for the year (+€82,768) and Other debts (+€20,111)
- Reserves +€34,956
up €34,956 (+9.0%), from €387,042 to €421,998
of which Distributable reserves: +€34,956
- Other debts +€20,111
up €20,111 (+7.6%), from €265,000 to €285,111
- Tax, wage and social debts +€12,165
up €12,165 (+15.1%), from €80,371 to €92,537
- Gross operating margin -€4,571
down €4,571 (-3.6%), from €128,343 to €123,771
- Taxes -€3,604
down €3,604 (-8.2%), from €44,196 to €40,593
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 | €739,283 | €805,846 | +€66,563 | +9.0% |
| Current assets | 29/58 | €739,283 | €805,846 | +€66,563 | +9.0% |
| Amounts receivable after more than one year | 29 | €20,000 | - | -€20,000 | |
| Other amounts receivable | 291 | €20,000 | - | -€20,000 | |
| Amounts receivable within one year | 40/41 | €668,725 | €743,929 | +€75,204 | +11.2% |
| Trade receivables | 40 | €1,302 | €411 | -€891 | -68.4% |
| Other amounts receivable | 41 | €667,422 | €743,517 | +€76,095 | +11.4% |
| Cash at bank and in hand | 54/58 | €50,558 | €61,917 | +€11,360 | +22.5% |
| Total equity and liabilities | 10/49 | €739,283 | €805,846 | +€66,563 | +9.0% |
| Equity | 10/15 | €393,242 | €428,198 | +€34,956 | +8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €387,042 | €421,998 | +€34,956 | +9.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €385,182 | €420,138 | +€34,956 | +9.1% |
| Amounts payable | 17/49 | €346,040 | €377,648 | +€31,607 | +9.1% |
| Amounts payable within one year | 42/48 | €346,040 | €377,648 | +€31,607 | +9.1% |
| Trade debts | 44 | €669 | - | -€669 | |
| Suppliers | 440/4 | €669 | - | -€669 | |
| Taxes, remuneration and social security | 45 | €80,371 | €92,537 | +€12,165 | +15.1% |
| Taxes | 450/3 | €80,371 | €92,537 | +€12,165 | +15.1% |
| Other amounts payable | 47/48 | €265,000 | €285,111 | +€20,111 | +7.6% |
| Other operating charges | 640/8 | €889 | €796 | -€93 | -10.4% |
| Gross operating margin | 9900 | €128,343 | €123,771 | -€4,571 | -3.6% |
| Operating profit (loss) | 9901 | €127,454 | €122,975 | -€4,479 | -3.5% |
| Financial income | 75/76B | €660 | €632 | -€28 | -4.3% |
| Recurring financial income | 75 | €660 | €632 | -€28 | -4.3% |
| Financial charges | 65/66B | €258 | €246 | -€12 | -4.6% |
| Recurring financial charges | 65 | €258 | €246 | -€12 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €127,856 | €123,361 | -€4,495 | -3.5% |
| Income taxes | 67/77 | €44,196 | €40,593 | -€3,604 | -8.2% |
| Profit (loss) for the period | 9904 | €83,659 | €82,768 | -€891 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €83,659 | €82,768 | -€891 | -1.1% |
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 29 October 2026 via checked.be.