KD ARCHITECTUUR: 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.
KD ARCHITECTUUR
Largest movements
- Cash +€11,250
up €11,250 (+174%), from €6,474 to €17,725
mainly Depreciation (+€11,007) and Receivables within one year (+€6,406)
- Tangible fixed assets -€8,865
down €8,865 (-45.1%), from €19,658 to €10,793
of which Furniture and vehicles: -€5,846
- Receivables within one year -€6,406
down €6,406 (-45.1%), from €14,208 to €7,802
of which Trade receivables: -€6,198
- Intangible fixed assets -€1,500
down €1,500 (-28.6%), from €5,250 to €3,750
- Profit (loss) carried forward -€4,216
down €4,216 (-43.2%), from €9,764 to €5,547
- Debts after one year -€2,433
no longer reported in 2025 (was €2,433)
- Current portion of long-term debt -€2,379
down €2,379 (-49.4%), from €4,812 to €2,433
- Tax, wage and social debts +€2,211
up €2,211 (+39.7%), from €5,564 to €7,774
- Other debts +€2,174
up €2,174 (+398%), from €546 to €2,720
- Gross operating margin +€2,604
up €2,604 (+49.2%), from €5,293 to €7,897
- Depreciation -€122
down €122 (-1.1%), from €11,130 to €11,007
- Financial charges +€80
up €80 (+26.0%), from €306 to €386
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 | €45,590 | €40,069 | -€5,521 | -12.1% |
| Fixed assets | 21/28 | €24,908 | €14,543 | -€10,365 | -41.6% |
| Intangible fixed assets | 21 | €5,250 | €3,750 | -€1,500 | -28.6% |
| Tangible fixed assets | 22/27 | €19,658 | €10,793 | -€8,865 | -45.1% |
| Plant, machinery and equipment | 23 | €10,568 | €7,548 | -€3,019 | -28.6% |
| Furniture and vehicles | 24 | €9,091 | €3,245 | -€5,846 | -64.3% |
| Current assets | 29/58 | €20,682 | €25,526 | +€4,844 | +23.4% |
| Amounts receivable within one year | 40/41 | €14,208 | €7,802 | -€6,406 | -45.1% |
| Trade receivables | 40 | €14,000 | €7,802 | -€6,198 | -44.3% |
| Other amounts receivable | 41 | €208 | - | -€208 | |
| Cash at bank and in hand | 54/58 | €6,474 | €17,725 | +€11,250 | +174% |
| Total equity and liabilities | 10/49 | €45,590 | €40,069 | -€5,521 | -12.1% |
| Equity | 10/15 | €30,224 | €26,007 | -€4,216 | -14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,764 | €5,547 | -€4,216 | -43.2% |
| Amounts payable | 17/49 | €15,367 | €14,062 | -€1,305 | -8.5% |
| Amounts payable after more than one year | 17 | €2,433 | - | -€2,433 | |
| Financial debts | 170/4 | €2,433 | - | -€2,433 | |
| Amounts payable within one year | 42/48 | €12,538 | €14,062 | +€1,524 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €4,812 | €2,433 | -€2,379 | -49.4% |
| Trade debts | 44 | €1,616 | €1,135 | -€481 | -29.8% |
| Suppliers | 440/4 | €1,616 | €1,135 | -€481 | -29.8% |
| Taxes, remuneration and social security | 45 | €5,564 | €7,774 | +€2,211 | +39.7% |
| Taxes | 450/3 | €5,564 | €7,774 | +€2,211 | +39.7% |
| Other amounts payable | 47/48 | €546 | €2,720 | +€2,174 | +398% |
| Accrued charges and deferred income | 492/3 | €396 | - | -€396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,130 | €11,007 | -€122 | -1.1% |
| Other operating charges | 640/8 | €440 | €400 | -€41 | -9.2% |
| Gross operating margin | 9900 | €5,293 | €7,897 | +€2,604 | +49.2% |
| Operating profit (loss) | 9901 | -€6,277 | -€3,510 | +€2,767 | +44.1% |
| Financial charges | 65/66B | €306 | €386 | +€80 | +26.0% |
| Recurring financial charges | 65 | €306 | €386 | +€80 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,583 | -€3,896 | +€2,687 | +40.8% |
| Income taxes | 67/77 | €282 | €320 | +€38 | +13.4% |
| Profit (loss) for the period | 9904 | -€6,866 | -€4,216 | +€2,649 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,866 | -€4,216 | +€2,649 | +38.6% |
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 28 October 2026 via checked.be.