K-D-PONT: 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-PONT
Largest movements
- Cash +€8,893
up €8,893 (+46.6%), from €19,068 to €27,960
mainly Net result for the year (+€11,292) and Tax, wage and social debts (+€5,670)
- Tangible fixed assets +€6,117
up €6,117 (+508%), from €1,204 to €7,320
of which Other tangible fixed assets: +€4,917
- Reserves +€11,292
up €11,292 (+166%), from €6,809 to €18,101
- Tax, wage and social debts +€5,670
up €5,670 (+130%), from €4,367 to €10,038
of which Remuneration and social security: +€3,076
- Other debts -€1,243
down €1,243 (-7.2%), from €17,226 to €15,984
- Gross operating margin +€12,338
up €12,338 (+70.7%), from €17,445 to €29,783
- Staff costs +€8,207
up €8,207 (+16,213%), from €51 to €8,258
- Taxes +€1,945
up €1,945 (+75.8%), from €2,567 to €4,512
- Depreciation +€1,477
up €1,477 (+96.3%), from €1,534 to €3,012
- Financial charges +€1,068
up €1,068 (+195%), from €548 to €1,616
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 | €33,227 | €49,002 | +€15,775 | +47.5% |
| Fixed assets | 21/28 | €12,829 | €19,119 | +€6,290 | +49.0% |
| Intangible fixed assets | 21 | €11,625 | €11,799 | +€174 | +1.5% |
| Tangible fixed assets | 22/27 | €1,204 | €7,320 | +€6,117 | +508% |
| Plant, machinery and equipment | 23 | - | €1,613 | +€1,613 | |
| Furniture and vehicles | 24 | €1,204 | €791 | -€413 | -34.3% |
| Other tangible fixed assets | 26 | - | €4,917 | +€4,917 | |
| Current assets | 29/58 | €20,398 | €29,883 | +€9,485 | +46.5% |
| Stocks and contracts in progress | 3 | €1,145 | €1,359 | +€214 | +18.7% |
| Stocks | 30/36 | €1,145 | €1,359 | +€214 | +18.7% |
| Amounts receivable within one year | 40/41 | €185 | €564 | +€378 | +204% |
| Other amounts receivable | 41 | €185 | €564 | +€378 | +204% |
| Cash at bank and in hand | 54/58 | €19,068 | €27,960 | +€8,893 | +46.6% |
| Total equity and liabilities | 10/49 | €33,227 | €49,002 | +€15,775 | +47.5% |
| Equity | 10/15 | €7,809 | €19,101 | +€11,292 | +145% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,809 | €18,101 | +€11,292 | +166% |
| Distributable reserves | 133 | €6,809 | €18,101 | +€11,292 | +166% |
| Amounts payable | 17/49 | €25,418 | €29,901 | +€4,483 | +17.6% |
| Amounts payable within one year | 42/48 | €25,418 | €29,901 | +€4,483 | +17.6% |
| Trade debts | 44 | €3,824 | €3,879 | +€55 | +1.4% |
| Suppliers | 440/4 | €3,824 | €3,879 | +€55 | +1.4% |
| Taxes, remuneration and social security | 45 | €4,367 | €10,038 | +€5,670 | +130% |
| Taxes | 450/3 | €4,367 | €6,962 | +€2,594 | +59.4% |
| Remuneration and social security | 454/9 | - | €3,076 | +€3,076 | |
| Other amounts payable | 47/48 | €17,226 | €15,984 | -€1,243 | -7.2% |
| Remuneration, social security and pensions | 62 | €51 | €8,258 | +€8,207 | +16,213% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,534 | €3,012 | +€1,477 | +96.3% |
| Other operating charges | 640/8 | €2,002 | €1,861 | -€141 | -7.0% |
| Gross operating margin | 9900 | €17,445 | €29,783 | +€12,338 | +70.7% |
| Operating profit (loss) | 9901 | €13,858 | €16,652 | +€2,795 | +20.2% |
| Financial income | 75/76B | €73 | €768 | +€696 | +956% |
| Recurring financial income | 75 | €73 | €768 | +€696 | +956% |
| Financial charges | 65/66B | €548 | €1,616 | +€1,068 | +195% |
| Recurring financial charges | 65 | €548 | €1,616 | +€1,068 | +195% |
| Profit (loss) for the period before taxes | 9903 | €13,382 | €15,805 | +€2,422 | +18.1% |
| Income taxes | 67/77 | €2,567 | €4,512 | +€1,945 | +75.8% |
| Profit (loss) for the period | 9904 | €10,816 | €11,292 | +€477 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,816 | €11,292 | +€477 | +4.4% |
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 25 October 2026 via checked.be.