KDANI: 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.
KDANI
Largest movements
- Receivables within one year +€5,108
up €5,108 (+18.3%), from €27,864 to €32,972
of which Other amounts receivable: +€21,006
- Cash -€2,600
down €2,600 (-50.3%), from €5,166 to €2,565
mainly Trade debts (-€5,679) and Receivables within one year (-€5,108)
- Tangible fixed assets -€545
down €545 (-21.3%), from €2,561 to €2,017
- Trade debts -€5,679
down €5,679 (-57.4%), from €9,887 to €4,208
- Profit (loss) carried forward +€4,974
up €4,974 (+32.9%), from €15,105 to €20,078
- Accrued charges and deferred income +€4,688
new in 2025: €4,688
- Tax, wage and social debts -€2,020
down €2,020 (-26.6%), from €7,600 to €5,580
of which Taxes: -€2,020
- Gross operating margin -€11,636
down €11,636 (-57.5%), from €20,237 to €8,601
- Taxes -€2,020
down €2,020 (-52.5%), from €3,845 to €1,825
- Depreciation +€817
up €817 (+75.1%), from €1,088 to €1,905
- Financial income +€761
up €761 (+303.5%), from €251 to €1,011
- Financial charges +€270
up €270 (+406.9%), from €66 to €336
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 | €35,591 | €37,554 | +€1,963 | +5.5% |
| Fixed assets | 21/28 | €2,561 | €2,017 | -€545 | -21.3% |
| Tangible fixed assets | 22/27 | €2,561 | €2,017 | -€545 | -21.3% |
| Furniture and vehicles | 24 | €2,561 | €2,017 | -€545 | -21.3% |
| Current assets | 29/58 | €33,030 | €35,537 | +€2,507 | +7.6% |
| Amounts receivable within one year | 40/41 | €27,864 | €32,972 | +€5,108 | +18.3% |
| Trade receivables | 40 | €16,038 | €140 | -€15,898 | -99.1% |
| Other amounts receivable | 41 | €11,826 | €32,832 | +€21,006 | +177.6% |
| Cash at bank and in hand | 54/58 | €5,166 | €2,565 | -€2,600 | -50.3% |
| Total equity and liabilities | 10/49 | €35,591 | €37,554 | +€1,963 | +5.5% |
| Equity | 10/15 | €18,105 | €23,078 | +€4,974 | +27.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,105 | €20,078 | +€4,974 | +32.9% |
| Amounts payable | 17/49 | €17,486 | €14,476 | -€3,011 | -17.2% |
| Amounts payable within one year | 42/48 | €17,486 | €9,788 | -€7,699 | -44.0% |
| Trade debts | 44 | €9,887 | €4,208 | -€5,679 | -57.4% |
| Suppliers | 440/4 | €9,887 | €4,208 | -€5,679 | -57.4% |
| Taxes, remuneration and social security | 45 | €7,600 | €5,580 | -€2,020 | -26.6% |
| Taxes | 450/3 | €4,030 | €2,010 | -€2,020 | -50.1% |
| Remuneration and social security | 454/9 | €3,570 | €3,570 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €4,688 | +€4,688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,088 | €1,905 | +€817 | +75.1% |
| Other operating charges | 640/8 | €384 | €573 | +€189 | +49.1% |
| Gross operating margin | 9900 | €20,237 | €8,601 | -€11,636 | -57.5% |
| Operating profit (loss) | 9901 | €18,765 | €6,123 | -€12,642 | -67.4% |
| Financial income | 75/76B | €251 | €1,011 | +€761 | +303.5% |
| Recurring financial income | 75 | €251 | €1,011 | +€761 | +303.5% |
| Financial charges | 65/66B | €66 | €336 | +€270 | +406.9% |
| Recurring financial charges | 65 | €66 | €336 | +€270 | +406.9% |
| Profit (loss) for the period before taxes | 9903 | €18,949 | €6,798 | -€12,151 | -64.1% |
| Income taxes | 67/77 | €3,845 | €1,825 | -€2,020 | -52.5% |
| Profit (loss) for the period | 9904 | €15,105 | €4,974 | -€10,131 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,105 | €4,974 | -€10,131 | -67.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.