K.P.L.H.: what changed
What changed
K.P.L.H.
NACE 69.203, Activities of company auditors
filed annual accounts (NBB)
Net result for the year
€101,103
2024 · €83,805+€17,298
Equity
€790,603
2024 · €722,034+€68,569
Cash
€135,566
2024 · €130,569+€4,997
Balance sheet total
€855,500
2024 · €827,004+€28,496
Largest movements
Assets
- Current investments +€35,884
up €35,884 (+6.5%), from €552,482 to €588,366
- Tangible fixed assets -€19,425
down €19,425 (-16.3%), from €119,224 to €99,799
of which Furniture and vehicles: -€9,953
Equity and liabilities
- Reserves +€68,569
up €68,569 (+20.6%), from €332,625 to €401,194
of which Distributable reserves: +€68,569
- Other debts -€42,369
no longer reported in 2025 (was €42,369)
Income statement
- Financial income +€26,973
up €26,973 (+251%), from €10,739 to €37,711
- Taxes +€11,737
up €11,737 (+31.6%), from €37,105 to €48,841
- Gross operating margin +€2,775
up €2,775 (+1.7%), from €163,028 to €165,803
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€83,805
Gross operating margin
+€2,775
Staff costs
-€1,291
Depreciation
-€40
Other operating charges
+€257
Financial income
+€26,973
Financial charges
+€360
Taxes
-€11,737
Result 2025
€101,103
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€73,415
Investment
-€35,884
Financing
-€32,534
Cash 2024
€130,569
From operations (derived)
+€73,415
Net result for the year
+€101,103
Depreciation
+€19,425
Receivables within one year
-€7,039
Trade debts
-€2,810
Tax, wage and social debts
+€4,804
Other debts
-€42,369
Accrued charges and deferred income
+€301
Investment (derived)
-€35,884
Current investments
-€35,884
Financing
-€32,534
Contributions, distributions and other
-€32,534
Cash 2025
€135,566
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €827,004 | €855,500 | +€28,496 | +3.4% |
| Fixed assets | 21/28 | €119,229 | €99,804 | -€19,425 | -16.3% |
| Tangible fixed assets | 22/27 | €119,224 | €99,799 | -€19,425 | -16.3% |
| Land and buildings | 22 | €72,765 | €64,680 | -€8,085 | -11.1% |
| Furniture and vehicles | 24 | €32,490 | €22,536 | -€9,953 | -30.6% |
| Other tangible fixed assets | 26 | €13,969 | €12,583 | -€1,387 | -9.9% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €707,775 | €755,696 | +€47,920 | +6.8% |
| Amounts receivable within one year | 40/41 | €24,724 | €31,764 | +€7,039 | +28.5% |
| Trade receivables | 40 | €24,724 | €25,184 | +€459 | +1.9% |
| Other amounts receivable | 41 | - | €6,580 | +€6,580 | |
| Current investments | 50/53 | €552,482 | €588,366 | +€35,884 | +6.5% |
| Cash at bank and in hand | 54/58 | €130,569 | €135,566 | +€4,997 | +3.8% |
| Total equity and liabilities | 10/49 | €827,004 | €855,500 | +€28,496 | +3.4% |
| Equity | 10/15 | €722,034 | €790,603 | +€68,569 | +9.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €332,625 | €401,194 | +€68,569 | +20.6% |
| 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 | €330,765 | €399,334 | +€68,569 | +20.7% |
| Profit (loss) carried forward | 14 | €370,809 | €370,809 | = | 0.0% |
| Provisions and deferred taxes | 16 | €17,208 | €17,208 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,208 | €17,208 | = | 0.0% |
| Pensions and similar obligations | 160 | €17,208 | €17,208 | = | 0.0% |
| Amounts payable | 17/49 | €87,763 | €47,689 | -€40,074 | -45.7% |
| Amounts payable within one year | 42/48 | €85,749 | €45,374 | -€40,375 | -47.1% |
| Trade debts | 44 | €3,368 | €558 | -€2,810 | -83.4% |
| Suppliers | 440/4 | €3,368 | €558 | -€2,810 | -83.4% |
| Taxes, remuneration and social security | 45 | €40,012 | €44,816 | +€4,804 | +12.0% |
| Taxes | 450/3 | €35,770 | €40,424 | +€4,654 | +13.0% |
| Remuneration and social security | 454/9 | €4,242 | €4,392 | +€150 | +3.5% |
| Other amounts payable | 47/48 | €42,369 | - | -€42,369 | |
| Accrued charges and deferred income | 492/3 | €2,014 | €2,315 | +€301 | +15.0% |
| Remuneration, social security and pensions | 62 | €31,033 | €32,324 | +€1,291 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,385 | €19,425 | +€40 | +0.2% |
| Other operating charges | 640/8 | €1,664 | €1,406 | -€257 | -15.5% |
| Gross operating margin | 9900 | €163,028 | €165,803 | +€2,775 | +1.7% |
| Operating profit (loss) | 9901 | €110,946 | €112,648 | +€1,702 | +1.5% |
| Financial income | 75/76B | €10,739 | €37,711 | +€26,973 | +251% |
| Recurring financial income | 75 | €10,739 | €37,711 | +€26,973 | +251% |
| Financial charges | 65/66B | €774 | €415 | -€360 | -46.4% |
| Recurring financial charges | 65 | €774 | €415 | -€360 | -46.4% |
| Profit (loss) for the period before taxes | 9903 | €120,910 | €149,945 | +€29,035 | +24.0% |
| Income taxes | 67/77 | €37,105 | €48,841 | +€11,737 | +31.6% |
| Profit (loss) for the period | 9904 | €83,805 | €101,103 | +€17,298 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,805 | €101,103 | +€17,298 | +20.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.