KBPro: what changed
Two fiscal 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.
KBPro
Largest movements
- Tangible fixed assets -€54,820
down €54,820 (-28.5%), from €192,483 to €137,664
of which Furniture and vehicles: -€55,994
- Receivables within one year -€48,309
down €48,309 (-74.5%), from €64,840 to €16,531
of which Trade receivables: -€60,083
- Reserves -€67,305
down €67,305 (-99.1%), from €67,899 to €594
- Debts after one year -€22,026
down €22,026 (-66.8%), from €32,966 to €10,940
- Current portion of long-term debt -€10,361
down €10,361 (-32.0%), from €32,388 to €22,026
- Tax, wage and social debts -€6,287
no longer reported in 2025 (was €6,287)
- Other debts +€3,488
up €3,488 (+3.4%), from €102,427 to €105,915
- Depreciation +€35,772
up €35,772 (+130.4%), from €27,431 to €63,203
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 | €263,358 | €158,684 | -€104,674 | -39.7% |
| Fixed assets | 21/28 | €192,483 | €137,664 | -€54,820 | -28.5% |
| Tangible fixed assets | 22/27 | €192,483 | €137,664 | -€54,820 | -28.5% |
| Plant, machinery and equipment | 23 | €9,663 | €11,242 | +€1,579 | +16.3% |
| Furniture and vehicles | 24 | €175,791 | €119,798 | -€55,994 | -31.9% |
| Other tangible fixed assets | 26 | €7,029 | €6,624 | -€405 | -5.8% |
| Current assets | 29/58 | €70,874 | €21,020 | -€49,854 | -70.3% |
| Amounts receivable within one year | 40/41 | €64,840 | €16,531 | -€48,309 | -74.5% |
| Trade receivables | 40 | €63,639 | €3,556 | -€60,083 | -94.4% |
| Other amounts receivable | 41 | €1,201 | €12,975 | +€11,774 | +979.9% |
| Cash at bank and in hand | 54/58 | €683 | €691 | +€8 | +1.1% |
| Deferred charges and accrued income | 490/1 | €5,351 | €3,798 | -€1,553 | -29.0% |
| Total equity and liabilities | 10/49 | €263,358 | €158,684 | -€104,674 | -39.7% |
| Equity | 10/15 | €86,499 | €19,194 | -€67,305 | -77.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,899 | €594 | -€67,305 | -99.1% |
| Distributable reserves | 133 | €67,899 | €594 | -€67,305 | -99.1% |
| Amounts payable | 17/49 | €176,859 | €139,490 | -€37,369 | -21.1% |
| Amounts payable after more than one year | 17 | €32,966 | €10,940 | -€22,026 | -66.8% |
| Financial debts | 170/4 | €32,966 | €10,940 | -€22,026 | -66.8% |
| Amounts payable within one year | 42/48 | €143,893 | €128,550 | -€15,343 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €32,388 | €22,026 | -€10,361 | -32.0% |
| Trade debts | 44 | €2,791 | €609 | -€2,182 | -78.2% |
| Suppliers | 440/4 | €2,791 | €609 | -€2,182 | -78.2% |
| Taxes, remuneration and social security | 45 | €6,287 | - | -€6,287 | |
| Taxes | 450/3 | €6,287 | - | -€6,287 | |
| Other amounts payable | 47/48 | €102,427 | €105,915 | +€3,488 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,431 | €63,203 | +€35,772 | +130.4% |
| Other operating charges | 640/8 | €1,616 | €2,603 | +€986 | +61.0% |
| Non-recurring operating charges | 66A | €37,669 | - | -€37,669 | |
| Gross operating margin | 9900 | €104,028 | €103,291 | -€737 | -0.7% |
| Operating profit (loss) | 9901 | €37,312 | €37,485 | +€174 | +0.5% |
| Financial income | 75/76B | €195 | - | -€195 | |
| Recurring financial income | 75 | €195 | - | -€195 | |
| Financial charges | 65/66B | €2,042 | €1,418 | -€624 | -30.6% |
| Recurring financial charges | 65 | €2,042 | €1,418 | -€624 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €35,465 | €36,068 | +€603 | +1.7% |
| Income taxes | 67/77 | €8,799 | €9,373 | +€574 | +6.5% |
| Profit (loss) for the period | 9904 | €26,667 | €26,695 | +€29 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,667 | €26,695 | +€29 | +0.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.