KD-Pro: what changed
KD-Pro
Largest movements
- Receivables within one year -€45,623
down €45,623 (-93.6%), from €48,730 to €3,107
of which Other amounts receivable: -€42,717
- Cash +€6,089
up €6,089 (+71.5%), from €8,517 to €14,605
mainly Receivables within one year (+€45,623) and Other debts (+€4,340)
- Tangible fixed assets -€852
down €852 (-49.4%), from €1,725 to €873
- Deferred charges and accrued income +€799
new in 2025: €799
- Profit (loss) carried forward -€31,595
down €31,595 (-183%), from -€17,310 to -€48,906
- Trade debts -€7,555
down €7,555 (-85.5%), from €8,833 to €1,278
- Tax, wage and social debts -€5,741
down €5,741 (-99.1%), from €5,790 to €50
- Other debts +€4,340
up €4,340 (+164%), from €2,641 to €6,981
- Accrued charges and deferred income +€976
new in 2025: €976
- Purchases and services -€84,962
no longer reported in 2025 (was €84,962)
- Financial charges +€83,100
up €83,100 (+64,334%), from €129 to €83,229
of which Non-recurring financial charges: +€82,964
- Gross operating margin +€81,329
up €81,329, from -€16,623 to €64,705
- Turnover -€67,508
no longer reported in 2025 (was €67,508)
- Taxes +€12,023
new in 2025: €12,023
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 | €58,971 | €19,397 | -€39,574 | -67.1% |
| Fixed assets | 21/28 | €1,725 | €873 | -€852 | -49.4% |
| Tangible fixed assets | 22/27 | €1,725 | €873 | -€852 | -49.4% |
| Plant, machinery and equipment | 23 | €1,725 | €873 | -€852 | -49.4% |
| Current assets | 29/58 | €57,246 | €18,524 | -€38,723 | -67.6% |
| Stocks and contracts in progress | 3 | - | €12 | +€12 | |
| Stocks | 30/36 | - | €12 | +€12 | |
| Amounts receivable within one year | 40/41 | €48,730 | €3,107 | -€45,623 | -93.6% |
| Trade receivables | 40 | €2,906 | - | -€2,906 | |
| Other amounts receivable | 41 | €45,824 | €3,107 | -€42,717 | -93.2% |
| Cash at bank and in hand | 54/58 | €8,517 | €14,605 | +€6,089 | +71.5% |
| Deferred charges and accrued income | 490/1 | - | €799 | +€799 | |
| Total equity and liabilities | 10/49 | €58,971 | €19,397 | -€39,574 | -67.1% |
| Equity | 10/15 | €41,707 | €10,111 | -€31,595 | -75.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €51,517 | €51,517 | = | 0.0% |
| Non-distributable reserves | 130/1 | €51,517 | €51,517 | = | 0.0% |
| Other | 1319 | €51,517 | €51,517 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,310 | -€48,906 | -€31,595 | -183% |
| Amounts payable | 17/49 | €17,264 | €9,285 | -€7,979 | -46.2% |
| Amounts payable within one year | 42/48 | €17,264 | €8,309 | -€8,955 | -51.9% |
| Trade debts | 44 | €8,833 | €1,278 | -€7,555 | -85.5% |
| Suppliers | 440/4 | €8,833 | €1,278 | -€7,555 | -85.5% |
| Taxes, remuneration and social security | 45 | €5,790 | €50 | -€5,741 | -99.1% |
| Taxes | 450/3 | €5,790 | €50 | -€5,741 | -99.1% |
| Other amounts payable | 47/48 | €2,641 | €6,981 | +€4,340 | +164% |
| Accrued charges and deferred income | 492/3 | - | €976 | +€976 | |
| Turnover | 70 | €67,508 | - | -€67,508 | |
| Goods, raw materials, services and sundry goods | 60/61 | €84,962 | - | -€84,962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €831 | €852 | +€21 | +2.5% |
| Other operating charges | 640/8 | - | €196 | +€196 | |
| Gross operating margin | 9900 | -€16,623 | €64,705 | +€81,329 | |
| Operating profit (loss) | 9901 | -€17,454 | €63,657 | +€81,111 | |
| Financial income | 75/76B | €273 | €0 | -€273 | -100.0% |
| Recurring financial income | 75 | €273 | €0 | -€273 | -100.0% |
| Financial charges | 65/66B | €129 | €83,229 | +€83,100 | +64,334% |
| Recurring financial charges | 65 | €129 | €265 | +€136 | +105% |
| Non-recurring financial charges | 66B | - | €82,964 | +€82,964 | |
| Profit (loss) for the period before taxes | 9903 | -€17,310 | -€19,572 | -€2,262 | -13.1% |
| Income taxes | 67/77 | - | €12,023 | +€12,023 | |
| Profit (loss) for the period | 9904 | -€17,310 | -€31,595 | -€14,285 | -82.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,310 | -€31,595 | -€14,285 | -82.5% |
Next steps
Calculation and sources
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 2 November 2026 via checked.be.