KBYP: 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.
KBYP
Largest movements
- Cash +€68,646
up €68,646 (+38.9%), from €176,461 to €245,107
mainly Other debts (+€169,364) and Net result for the year (+€106,224)
- Receivables within one year +€10,487
up €10,487, from €0 to €10,487
- Tangible fixed assets -€10,435
down €10,435 (-100.0%), from €10,435 to €0
- Other debts +€169,364
up €169,364 (+5010.2%), from €3,380 to €172,745
- Reserves -€95,529
down €95,529 (-46.2%), from €206,753 to €111,224
- Tax, wage and social debts -€3,511
down €3,511 (-100.0%), from €3,511 to €0
- Gross operating margin +€2,249
up €2,249 (+1.6%), from €143,875 to €146,124
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 | €218,797 | €289,122 | +€70,325 | +32.1% |
| Fixed assets | 21/28 | €10,435 | €0 | -€10,435 | -100.0% |
| Tangible fixed assets | 22/27 | €10,435 | €0 | -€10,435 | -100.0% |
| Furniture and vehicles | 24 | €10,435 | €0 | -€10,435 | -100.0% |
| Current assets | 29/58 | €208,362 | €289,122 | +€80,760 | +38.8% |
| Amounts receivable within one year | 40/41 | €0 | €10,487 | +€10,487 | |
| Other amounts receivable | 41 | €0 | €10,487 | +€10,487 | |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €176,461 | €245,107 | +€68,646 | +38.9% |
| Deferred charges and accrued income | 490/1 | €21,901 | €23,528 | +€1,627 | +7.4% |
| Total equity and liabilities | 10/49 | €218,797 | €289,122 | +€70,325 | +32.1% |
| Equity | 10/15 | €209,753 | €114,224 | -€95,529 | -45.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €206,753 | €111,224 | -€95,529 | -46.2% |
| Distributable reserves | 133 | €206,753 | €111,224 | -€95,529 | -46.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,045 | €174,898 | +€165,854 | +1833.7% |
| Amounts payable within one year | 42/48 | €9,045 | €174,898 | +€165,854 | +1833.7% |
| Trade debts | 44 | €2,154 | €2,154 | = | 0.0% |
| Suppliers | 440/4 | €2,154 | €2,154 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,511 | €0 | -€3,511 | -100.0% |
| Taxes | 450/3 | €3,511 | €0 | -€3,511 | -100.0% |
| Other amounts payable | 47/48 | €3,380 | €172,745 | +€169,364 | +5010.2% |
| Non-recurring operating income | 76A | €734 | €0 | -€734 | -100.0% |
| Remuneration, social security and pensions | 62 | €646 | - | -€646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,861 | €10,435 | -€1,426 | -12.0% |
| Other operating charges | 640/8 | €521 | €520 | -€1 | -0.3% |
| Gross operating margin | 9900 | €143,875 | €146,124 | +€2,249 | +1.6% |
| Operating profit (loss) | 9901 | €130,847 | €135,169 | +€4,322 | +3.3% |
| Financial income | 75/76B | €342 | €876 | +€534 | +156.2% |
| Recurring financial income | 75 | €342 | €876 | +€534 | +156.2% |
| Financial charges | 65/66B | €171 | €45 | -€126 | -73.7% |
| Recurring financial charges | 65 | €171 | €45 | -€126 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | €131,018 | €135,999 | +€4,982 | +3.8% |
| Income taxes | 67/77 | €28,480 | €29,775 | +€1,296 | +4.5% |
| Profit (loss) for the period | 9904 | €102,538 | €106,224 | +€3,686 | +3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €102,538 | €106,224 | +€3,686 | +3.6% |
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 30 September 2026 via checked.be.