KD Company: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
KD Company
Largest movements
- Receivables within one year +€38,552
up €38,552 (+123%), from €31,318 to €69,871
of which Other amounts receivable: +€48,193
- Tangible fixed assets +€5,676
new in 2025: €5,676
- Deferred charges and accrued income +€1,054
up €1,054 (+150%), from €704 to €1,757
- Reserves +€44,455
up €44,455 (+20,684%), from €215 to €44,669
- Tax, wage and social debts +€18,624
up €18,624 (+359%), from €5,181 to €23,805
of which Taxes: +€21,202
- Trade debts -€18,103
down €18,103 (-70.9%), from €25,518 to €7,415
- Gross operating margin +€43,830
up €43,830 (+209%), from €20,963 to €64,793
- Taxes +€21,241
up €21,241 (+3,672%), from €578 to €21,819
- Staff costs -€12,569
down €12,569, from €11,654 to -€915
- Write-downs -€5,000
no longer reported in 2025 (was €5,000)
- Financial charges -€2,739
down €2,739 (-94.1%), from €2,910 to €170
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,413 | €77,390 | +€44,976 | +139% |
| Fixed assets | 21/28 | - | €5,676 | +€5,676 | |
| Tangible fixed assets | 22/27 | - | €5,676 | +€5,676 | |
| Furniture and vehicles | 24 | - | €5,676 | +€5,676 | |
| Current assets | 29/58 | €32,413 | €71,713 | +€39,300 | +121% |
| Amounts receivable within one year | 40/41 | €31,318 | €69,871 | +€38,552 | +123% |
| Trade receivables | 40 | €23,868 | €14,227 | -€9,641 | -40.4% |
| Other amounts receivable | 41 | €7,450 | €55,643 | +€48,193 | +647% |
| Cash at bank and in hand | 54/58 | €392 | €85 | -€306 | -78.2% |
| Deferred charges and accrued income | 490/1 | €704 | €1,757 | +€1,054 | +150% |
| Total equity and liabilities | 10/49 | €32,413 | €77,390 | +€44,976 | +139% |
| Equity | 10/15 | €1,715 | €46,169 | +€44,455 | +2,592% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €215 | €44,669 | +€44,455 | +20,684% |
| Distributable reserves | 133 | €215 | €44,669 | +€44,455 | +20,684% |
| Amounts payable | 17/49 | €30,698 | €31,220 | +€522 | +1.7% |
| Amounts payable within one year | 42/48 | €30,698 | €31,220 | +€522 | +1.7% |
| Trade debts | 44 | €25,518 | €7,415 | -€18,103 | -70.9% |
| Suppliers | 440/4 | €25,518 | €7,415 | -€18,103 | -70.9% |
| Taxes, remuneration and social security | 45 | €5,181 | €23,805 | +€18,624 | +359% |
| Taxes | 450/3 | €2,603 | €23,805 | +€21,202 | +814% |
| Remuneration and social security | 454/9 | €2,577 | - | -€2,577 | |
| Remuneration, social security and pensions | 62 | €11,654 | -€915 | -€12,569 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €824 | +€824 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,000 | - | -€5,000 | |
| Other operating charges | 640/8 | €839 | €197 | -€642 | -76.5% |
| Gross operating margin | 9900 | €20,963 | €64,793 | +€43,830 | +209% |
| Operating profit (loss) | 9901 | €3,470 | €64,687 | +€61,217 | +1,764% |
| Financial income | 75/76B | €233 | €1,757 | +€1,524 | +655% |
| Recurring financial income | 75 | €233 | €1,757 | +€1,524 | +655% |
| Financial charges | 65/66B | €2,910 | €170 | -€2,739 | -94.1% |
| Recurring financial charges | 65 | €2,910 | €170 | -€2,739 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €793 | €66,274 | +€65,481 | +8,254% |
| Income taxes | 67/77 | €578 | €21,819 | +€21,241 | +3,672% |
| Profit (loss) for the period | 9904 | €215 | €44,455 | +€44,240 | +20,584% |
| Profit (loss) for the period to be appropriated | 9905 | €215 | €44,455 | +€44,240 | +20,584% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.