KB-DIB: 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.
KB-DIB
Largest movements
- Receivables within one year -€13,351
down €13,351 (-87.7%), from €15,227 to €1,876
of which Other amounts receivable: -€7,623
- Tangible fixed assets -€903
down €903 (-76.8%), from €1,177 to €274
- Trade debts -€10,030
down €10,030 (-100.0%), from €10,030 to €0
- Profit (loss) carried forward -€7,624
down €7,624 (-35.7%), from -€21,330 to -€28,954
- Tax, wage and social debts +€6,565
up €6,565 (+3405.9%), from €193 to €6,758
of which Remuneration and social security: +€6,600
- Other debts -€3,500
down €3,500 (-51.6%), from €6,787 to €3,287
- Short-term financial debts +€334
up €334 (+15.4%), from €2,174 to €2,509
- Gross operating margin +€8,434
up €8,434 (+58.7%), from -€14,379 to -€5,945
- Other operating charges -€479
down €479 (-54.5%), from €879 to €400
- Financial charges +€277
up €277 (+279.9%), from €99 to €376
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,404 | €2,150 | -€14,255 | -86.9% |
| Fixed assets | 21/28 | €1,177 | €274 | -€903 | -76.8% |
| Tangible fixed assets | 22/27 | €1,177 | €274 | -€903 | -76.8% |
| Furniture and vehicles | 24 | €1,177 | €274 | -€903 | -76.8% |
| Current assets | 29/58 | €15,227 | €1,876 | -€13,351 | -87.7% |
| Amounts receivable within one year | 40/41 | €15,227 | €1,876 | -€13,351 | -87.7% |
| Trade receivables | 40 | €7,378 | €1,650 | -€5,728 | -77.6% |
| Other amounts receivable | 41 | €7,849 | €226 | -€7,623 | -97.1% |
| Total equity and liabilities | 10/49 | €16,404 | €2,150 | -€14,255 | -86.9% |
| Equity | 10/15 | -€2,780 | -€10,404 | -€7,624 | -274.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,330 | -€28,954 | -€7,624 | -35.7% |
| Amounts payable | 17/49 | €19,184 | €12,553 | -€6,631 | -34.6% |
| Amounts payable within one year | 42/48 | €19,184 | €12,553 | -€6,631 | -34.6% |
| Financial debts | 43 | €2,174 | €2,509 | +€334 | +15.4% |
| Credit institutions | 430/8 | €2,174 | €2,509 | +€334 | +15.4% |
| Trade debts | 44 | €10,030 | €0 | -€10,030 | -100.0% |
| Suppliers | 440/4 | €10,030 | €0 | -€10,030 | -100.0% |
| Taxes, remuneration and social security | 45 | €193 | €6,758 | +€6,565 | +3405.9% |
| Taxes | 450/3 | €193 | €158 | -€35 | -18.2% |
| Remuneration and social security | 454/9 | - | €6,600 | +€6,600 | |
| Other amounts payable | 47/48 | €6,787 | €3,287 | -€3,500 | -51.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €988 | €903 | -€85 | -8.6% |
| Other operating charges | 640/8 | €879 | €400 | -€479 | -54.5% |
| Gross operating margin | 9900 | -€14,379 | -€5,945 | +€8,434 | +58.7% |
| Operating profit (loss) | 9901 | -€16,246 | -€7,248 | +€8,998 | +55.4% |
| Financial income | 75/76B | €49 | - | -€49 | |
| Recurring financial income | 75 | €49 | - | -€49 | |
| Financial charges | 65/66B | €99 | €376 | +€277 | +279.9% |
| Recurring financial charges | 65 | €99 | €376 | +€277 | +279.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,296 | -€7,624 | +€8,672 | +53.2% |
| Profit (loss) for the period | 9904 | -€16,296 | -€7,624 | +€8,672 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,296 | -€7,624 | +€8,672 | +53.2% |
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 12 October 2026 via checked.be.