KAD & FIT: 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.
KAD & FIT
Largest movements
- Tangible fixed assets -€1,067
down €1,067 (-39.9%), from €2,675 to €1,609
- Receivables within one year +€410
up €410 (+80.3%), from €510 to €919
- Profit (loss) carried forward -€3,428
down €3,428, from €2,444 to -€984
- Other debts +€2,178
up €2,178 (+43.1%), from €5,054 to €7,232
- Trade debts +€593
up €593 (+45.7%), from €1,297 to €1,890
- Gross operating margin -€5,917
down €5,917, from €3,967 to -€1,950
- Taxes -€611
no longer reported in 2025 (was €611)
- Depreciation +€542
up €542 (+103%), from €525 to €1,067
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 | €9,406 | €8,749 | -€657 | -7.0% |
| Fixed assets | 21/28 | €2,675 | €1,609 | -€1,067 | -39.9% |
| Tangible fixed assets | 22/27 | €2,675 | €1,609 | -€1,067 | -39.9% |
| Furniture and vehicles | 24 | €2,675 | €1,609 | -€1,067 | -39.9% |
| Current assets | 29/58 | €6,731 | €7,140 | +€410 | +6.1% |
| Amounts receivable within one year | 40/41 | €510 | €919 | +€410 | +80.3% |
| Other amounts receivable | 41 | €510 | €919 | +€410 | +80.3% |
| Cash at bank and in hand | 54/58 | €6,221 | €6,221 | = | 0.0% |
| Total equity and liabilities | 10/49 | €9,406 | €8,749 | -€657 | -7.0% |
| Equity | 10/15 | €2,444 | -€984 | -€3,428 | |
| Profit (loss) carried forward | 14 | €2,444 | -€984 | -€3,428 | |
| Amounts payable | 17/49 | €6,962 | €9,733 | +€2,771 | +39.8% |
| Amounts payable within one year | 42/48 | €6,962 | €9,733 | +€2,771 | +39.8% |
| Trade debts | 44 | €1,297 | €1,890 | +€593 | +45.7% |
| Suppliers | 440/4 | €1,297 | €1,890 | +€593 | +45.7% |
| Taxes, remuneration and social security | 45 | €611 | €611 | = | 0.0% |
| Taxes | 450/3 | €611 | €611 | = | 0.0% |
| Other amounts payable | 47/48 | €5,054 | €7,232 | +€2,178 | +43.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €525 | €1,067 | +€542 | +103% |
| Other operating charges | 640/8 | €387 | €411 | +€24 | +6.2% |
| Gross operating margin | 9900 | €3,967 | -€1,950 | -€5,917 | |
| Operating profit (loss) | 9901 | €3,055 | -€3,428 | -€6,483 | |
| Profit (loss) for the period before taxes | 9903 | €3,055 | -€3,428 | -€6,483 | |
| Income taxes | 67/77 | €611 | - | -€611 | |
| Profit (loss) for the period | 9904 | €2,444 | -€3,428 | -€5,872 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,444 | -€3,428 | -€5,872 |
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 24 October 2026 via checked.be.