KBP LAW: 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.
KBP LAW
Largest movements
- Cash +€124,788
up €124,788 (+64.1%), from €194,663 to €319,451
mainly Net result for the year (+€142,872) and Other debts (+€141,751)
- Receivables within one year +€21,257
up €21,257 (+50.5%), from €42,060 to €63,317
of which Trade receivables: +€21,328
- Other debts +€141,751
up €141,751 (+12,645%), from €1,121 to €142,872
- Tax, wage and social debts +€4,852
up €4,852 (+20.3%), from €23,892 to €28,744
- Gross operating margin +€39,311
up €39,311 (+27.1%), from €145,132 to €184,443
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 | €237,004 | €382,768 | +€145,765 | +61.5% |
| Current assets | 29/58 | €237,004 | €382,768 | +€145,765 | +61.5% |
| Amounts receivable within one year | 40/41 | €42,060 | €63,317 | +€21,257 | +50.5% |
| Trade receivables | 40 | €41,614 | €62,942 | +€21,328 | +51.3% |
| Other amounts receivable | 41 | €446 | €375 | -€71 | -15.8% |
| Cash at bank and in hand | 54/58 | €194,663 | €319,451 | +€124,788 | +64.1% |
| Deferred charges and accrued income | 490/1 | €281 | - | -€281 | |
| Total equity and liabilities | 10/49 | €237,004 | €382,768 | +€145,765 | +61.5% |
| Equity | 10/15 | €210,747 | €210,747 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €208,747 | €208,747 | = | 0.0% |
| Distributable reserves | 133 | €208,747 | €208,747 | = | 0.0% |
| Amounts payable | 17/49 | €26,257 | €172,021 | +€145,765 | +555% |
| Amounts payable within one year | 42/48 | €26,257 | €171,672 | +€145,416 | +554% |
| Trade debts | 44 | €1,244 | €56 | -€1,187 | -95.5% |
| Suppliers | 440/4 | €1,244 | €56 | -€1,187 | -95.5% |
| Taxes, remuneration and social security | 45 | €23,892 | €28,744 | +€4,852 | +20.3% |
| Taxes | 450/3 | €23,892 | €28,744 | +€4,852 | +20.3% |
| Other amounts payable | 47/48 | €1,121 | €142,872 | +€141,751 | +12,645% |
| Accrued charges and deferred income | 492/3 | - | €349 | +€349 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €145,132 | €184,443 | +€39,311 | +27.1% |
| Operating profit (loss) | 9901 | €145,132 | €184,043 | +€38,912 | +26.8% |
| Financial income | 75/76B | €23 | €22 | -€1 | -2.9% |
| Recurring financial income | 75 | €23 | €22 | -€1 | -2.9% |
| Financial charges | 65/66B | €54 | €55 | +€1 | +2.5% |
| Recurring financial charges | 65 | €54 | €55 | +€1 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €145,101 | €184,010 | +€38,910 | +26.8% |
| Income taxes | 67/77 | €41,606 | €41,138 | -€468 | -1.1% |
| Profit (loss) for the period | 9904 | €103,495 | €142,872 | +€39,377 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €103,495 | €142,872 | +€39,377 | +38.0% |
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.