KDB Tec: 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.
KDB Tec
Largest movements
- Deferred charges and accrued income -€1,632
down €1,632 (-14.6%), from €11,147 to €9,515
- Cash -€884
down €884 (-55.8%), from €1,586 to €702
mainly Other debts (-€10,002) and Contributions, distributions and other (-€6,300)
- Formation expenses -€497
down €497 (-49.5%), from €1,003 to €506
- Receivables within one year +€448
up €448 (+5.1%), from €8,827 to €9,276
of which Other amounts receivable: +€1,272
- Tangible fixed assets -€298
down €298 (-59.4%), from €502 to €204
- Other debts -€10,002
down €10,002 (-45.6%), from €21,939 to €11,937
- Profit (loss) carried forward +€8,419
no longer reported in 2025 (was -€8,419)
- Tax, wage and social debts -€2,212
down €2,212 (-82.0%), from €2,698 to €486
of which Taxes: -€2,212
- Reserves +€1,291
new in 2025: €1,291
- Trade debts -€358
down €358 (-19.4%), from €1,846 to €1,488
- Other operating charges -€11,643
down €11,643 (-93.9%), from €12,404 to €761
- Gross operating margin +€7,591
up €7,591 (+47.8%), from €15,868 to €23,458
- Taxes +€2,529
up €2,529 (+111%), from €2,270 to €4,798
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 | €23,065 | €20,202 | -€2,863 | -12.4% |
| Formation expenses | 20 | €1,003 | €506 | -€497 | -49.5% |
| Fixed assets | 21/28 | €502 | €204 | -€298 | -59.4% |
| Tangible fixed assets | 22/27 | €502 | €204 | -€298 | -59.4% |
| Furniture and vehicles | 24 | €502 | €204 | -€298 | -59.4% |
| Current assets | 29/58 | €21,560 | €19,492 | -€2,068 | -9.6% |
| Amounts receivable within one year | 40/41 | €8,827 | €9,276 | +€448 | +5.1% |
| Trade receivables | 40 | €8,333 | €7,509 | -€824 | -9.9% |
| Other amounts receivable | 41 | €495 | €1,767 | +€1,272 | +257% |
| Cash at bank and in hand | 54/58 | €1,586 | €702 | -€884 | -55.8% |
| Deferred charges and accrued income | 490/1 | €11,147 | €9,515 | -€1,632 | -14.6% |
| Total equity and liabilities | 10/49 | €23,065 | €20,202 | -€2,863 | -12.4% |
| Equity | 10/15 | -€3,419 | €6,291 | +€9,710 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €1,291 | +€1,291 | |
| Distributable reserves | 133 | - | €1,291 | +€1,291 | |
| Profit (loss) carried forward | 14 | -€8,419 | - | +€8,419 | |
| Amounts payable | 17/49 | €26,484 | €13,911 | -€12,573 | -47.5% |
| Amounts payable within one year | 42/48 | €26,484 | €13,911 | -€12,573 | -47.5% |
| Trade debts | 44 | €1,846 | €1,488 | -€358 | -19.4% |
| Suppliers | 440/4 | €1,846 | €1,488 | -€358 | -19.4% |
| Taxes, remuneration and social security | 45 | €2,698 | €486 | -€2,212 | -82.0% |
| Taxes | 450/3 | €2,298 | €86 | -€2,212 | -96.3% |
| Remuneration and social security | 454/9 | €400 | €400 | = | 0.0% |
| Other amounts payable | 47/48 | €21,939 | €11,937 | -€10,002 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €962 | €795 | -€167 | -17.3% |
| Other operating charges | 640/8 | €12,404 | €761 | -€11,643 | -93.9% |
| Gross operating margin | 9900 | €15,868 | €23,458 | +€7,591 | +47.8% |
| Operating profit (loss) | 9901 | €2,502 | €21,902 | +€19,400 | +775% |
| Financial income | 75/76B | €4 | €11 | +€7 | +166% |
| Recurring financial income | 75 | €4 | €11 | +€7 | +166% |
| Financial charges | 65/66B | €992 | €1,106 | +€113 | +11.4% |
| Recurring financial charges | 65 | €992 | €1,106 | +€113 | +11.4% |
| Profit (loss) for the period before taxes | 9903 | €1,514 | €20,808 | +€19,294 | +1,275% |
| Income taxes | 67/77 | €2,270 | €4,798 | +€2,529 | +111% |
| Profit (loss) for the period | 9904 | -€756 | €16,010 | +€16,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€756 | €16,010 | +€16,765 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.