KBN PRO: 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.
KBN PRO
Largest movements
- Cash -€13,139
down €13,139 (-75.1%), from €17,505 to €4,366
mainly Trade debts (-€17,469) and Other debts (-€8,952)
- Receivables within one year -€9,422
down €9,422 (-32.0%), from €29,413 to €19,991
of which Trade receivables: -€10,799
- Deferred charges and accrued income +€1,658
new in 2025: €1,658
- Trade debts -€17,469
down €17,469 (-95.1%), from €18,373 to €904
- Other debts -€8,952
no longer reported in 2025 (was €8,952)
- Tax, wage and social debts +€2,995
up €2,995 (+53.1%), from €5,642 to €8,637
- Profit (loss) carried forward +€2,545
up €2,545 (+16.2%), from €15,691 to €18,236
- Gross operating margin -€12,186
down €12,186 (-51.0%), from €23,893 to €11,707
- Taxes -€3,266
down €3,266 (-52.2%), from €6,262 to €2,995
- Depreciation +€2,223
up €2,223 (+120.5%), from €1,845 to €4,068
- Financial charges +€1,404
up €1,404 (+420.3%), from €334 to €1,738
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
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 | €50,658 | €29,777 | -€20,881 | -41.2% |
| Fixed assets | 21/28 | €3,740 | €3,763 | +€22 | +0.6% |
| Tangible fixed assets | 22/27 | €3,740 | €3,763 | +€22 | +0.6% |
| Plant, machinery and equipment | 23 | €3,740 | €1,426 | -€2,314 | -61.9% |
| Furniture and vehicles | 24 | - | €2,336 | +€2,336 | |
| Current assets | 29/58 | €46,917 | €26,014 | -€20,903 | -44.6% |
| Amounts receivable within one year | 40/41 | €29,413 | €19,991 | -€9,422 | -32.0% |
| Trade receivables | 40 | €27,675 | €16,876 | -€10,799 | -39.0% |
| Other amounts receivable | 41 | €1,738 | €3,115 | +€1,377 | +79.3% |
| Cash at bank and in hand | 54/58 | €17,505 | €4,366 | -€13,139 | -75.1% |
| Deferred charges and accrued income | 490/1 | - | €1,658 | +€1,658 | |
| Total equity and liabilities | 10/49 | €50,658 | €29,777 | -€20,881 | -41.2% |
| Equity | 10/15 | €17,691 | €20,236 | +€2,545 | +14.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,691 | €18,236 | +€2,545 | +16.2% |
| Amounts payable | 17/49 | €32,967 | €9,542 | -€23,425 | -71.1% |
| Amounts payable within one year | 42/48 | €32,967 | €9,542 | -€23,425 | -71.1% |
| Trade debts | 44 | €18,373 | €904 | -€17,469 | -95.1% |
| Suppliers | 440/4 | €18,373 | €904 | -€17,469 | -95.1% |
| Taxes, remuneration and social security | 45 | €5,642 | €8,637 | +€2,995 | +53.1% |
| Taxes | 450/3 | €5,642 | €8,637 | +€2,995 | +53.1% |
| Other amounts payable | 47/48 | €8,952 | - | -€8,952 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,845 | €4,068 | +€2,223 | +120.5% |
| Other operating charges | 640/8 | €304 | €361 | +€58 | +19.0% |
| Gross operating margin | 9900 | €23,893 | €11,707 | -€12,186 | -51.0% |
| Operating profit (loss) | 9901 | €21,745 | €7,278 | -€14,467 | -66.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | +28.6% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +28.6% |
| Financial charges | 65/66B | €334 | €1,738 | +€1,404 | +420.3% |
| Recurring financial charges | 65 | €334 | €1,738 | +€1,404 | +420.3% |
| Profit (loss) for the period before taxes | 9903 | €21,411 | €5,540 | -€15,871 | -74.1% |
| Income taxes | 67/77 | €6,262 | €2,995 | -€3,266 | -52.2% |
| Profit (loss) for the period | 9904 | €15,149 | €2,545 | -€12,604 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,149 | €2,545 | -€12,604 | -83.2% |
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 9 October 2026 via checked.be.