K.I.N.D.: 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.I.N.D.
Largest movements
- Receivables within one year -€2,754
down €2,754 (-44.7%), from €6,160 to €3,406
of which Trade receivables: -€2,232
- Deferred charges and accrued income -€634
no longer reported in 2025 (was €634)
- Cash -€253
down €253 (-83.2%), from €304 to €51
mainly Trade debts (-€2,982) and Net result for the year (-€2,732)
- Trade debts -€2,982
down €2,982 (-10.8%), from €27,691 to €24,709
- Profit (loss) carried forward -€2,732
down €2,732 (-2.4%), from -€111,543 to -€114,275
- Other debts +€2,073
up €2,073 (+2.4%), from €85,949 to €88,022
- Gross operating margin +€28,194
up €28,194 (+92.9%), from -€30,361 to -€2,166
- Other operating charges -€405
down €405 (-50.3%), from €805 to €400
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 | €7,097 | €3,457 | -€3,641 | -51.3% |
| Current assets | 29/58 | €7,097 | €3,457 | -€3,641 | -51.3% |
| Amounts receivable within one year | 40/41 | €6,160 | €3,406 | -€2,754 | -44.7% |
| Trade receivables | 40 | €4,832 | €2,600 | -€2,232 | -46.2% |
| Other amounts receivable | 41 | €1,328 | €805 | -€522 | -39.3% |
| Cash at bank and in hand | 54/58 | €304 | €51 | -€253 | -83.2% |
| Deferred charges and accrued income | 490/1 | €634 | - | -€634 | |
| Total equity and liabilities | 10/49 | €7,097 | €3,457 | -€3,641 | -51.3% |
| Equity | 10/15 | -€106,543 | -€109,275 | -€2,732 | -2.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,543 | -€114,275 | -€2,732 | -2.4% |
| Amounts payable | 17/49 | €113,640 | €112,732 | -€909 | -0.8% |
| Amounts payable within one year | 42/48 | €113,640 | €112,732 | -€909 | -0.8% |
| Trade debts | 44 | €27,691 | €24,709 | -€2,982 | -10.8% |
| Suppliers | 440/4 | €27,691 | €24,709 | -€2,982 | -10.8% |
| Other amounts payable | 47/48 | €85,949 | €88,022 | +€2,073 | +2.4% |
| Other operating charges | 640/8 | €805 | €400 | -€405 | -50.3% |
| Gross operating margin | 9900 | -€30,361 | -€2,166 | +€28,194 | +92.9% |
| Operating profit (loss) | 9901 | -€31,165 | -€2,566 | +€28,599 | +91.8% |
| Financial charges | 65/66B | €149 | €166 | +€18 | +11.9% |
| Recurring financial charges | 65 | €149 | €166 | +€18 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | -€31,314 | -€2,732 | +€28,582 | +91.3% |
| Profit (loss) for the period | 9904 | -€31,314 | -€2,732 | +€28,582 | +91.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,314 | -€2,732 | +€28,582 | +91.3% |
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 14 October 2026 via checked.be.