Kdesign: 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.
Kdesign
Largest movements
- Receivables within one year +€21,600
up €21,600 (+414.2%), from €5,215 to €26,815
of which Trade receivables: +€15,538
- Stocks and contracts -€3,326
down €3,326 (-35.6%), from €9,339 to €6,013
- Cash +€2,067
up €2,067 (+2.3%), from €90,797 to €92,863
mainly Net result for the year (+€35,080) and Tax, wage and social debts (+€11,737)
- Tax, wage and social debts +€11,737
up €11,737 (+113.8%), from €10,316 to €22,053
of which Taxes: +€13,237
- Reserves +€5,289
up €5,289 (+5.2%), from €102,465 to €107,753
of which Distributable reserves: +€5,289
- Trade debts +€4,018
up €4,018 (+184.0%), from €2,184 to €6,203
- Other debts -€1,507
down €1,507 (-47.5%), from €3,173 to €1,666
- Gross operating margin +€23,238
up €23,238 (+79.1%), from €29,378 to €52,616
- Taxes +€5,909
up €5,909 (+73.1%), from €8,087 to €13,996
- Depreciation -€1,263
down €1,263 (-30.9%), from €4,092 to €2,829
- Other operating charges -€550
down €550 (-82.3%), from €668 to €118
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,138 | €137,675 | +€19,537 | +16.5% |
| Fixed assets | 21/28 | €12,513 | €11,984 | -€529 | -4.2% |
| Intangible fixed assets | 21 | €1,416 | €616 | -€800 | -56.5% |
| Tangible fixed assets | 22/27 | €11,096 | €11,367 | +€271 | +2.4% |
| Plant, machinery and equipment | 23 | €2,468 | €1,454 | -€1,015 | -41.1% |
| Furniture and vehicles | 24 | €8,628 | €9,913 | +€1,286 | +14.9% |
| Current assets | 29/58 | €105,626 | €125,692 | +€20,066 | +19.0% |
| Stocks and contracts in progress | 3 | €9,339 | €6,013 | -€3,326 | -35.6% |
| Stocks | 30/36 | €9,339 | €6,013 | -€3,326 | -35.6% |
| Amounts receivable within one year | 40/41 | €5,215 | €26,815 | +€21,600 | +414.2% |
| Trade receivables | 40 | €5,213 | €20,751 | +€15,538 | +298.0% |
| Other amounts receivable | 41 | €2 | €6,065 | +€6,062 | +275561.4% |
| Cash at bank and in hand | 54/58 | €90,797 | €92,863 | +€2,067 | +2.3% |
| Deferred charges and accrued income | 490/1 | €275 | - | -€275 | |
| Total equity and liabilities | 10/49 | €118,138 | €137,675 | +€19,537 | +16.5% |
| Equity | 10/15 | €102,465 | €107,753 | +€5,289 | +5.2% |
| Reserves | 13 | €102,465 | €107,753 | +€5,289 | +5.2% |
| Tax-exempt reserves | 132 | €5,914 | €5,914 | = | 0.0% |
| Distributable reserves | 133 | €96,551 | €101,839 | +€5,289 | +5.5% |
| Amounts payable | 17/49 | €15,674 | €29,922 | +€14,248 | +90.9% |
| Amounts payable within one year | 42/48 | €15,674 | €29,922 | +€14,248 | +90.9% |
| Trade debts | 44 | €2,184 | €6,203 | +€4,018 | +184.0% |
| Suppliers | 440/4 | €2,184 | €6,203 | +€4,018 | +184.0% |
| Taxes, remuneration and social security | 45 | €10,316 | €22,053 | +€11,737 | +113.8% |
| Taxes | 450/3 | €8,816 | €22,053 | +€13,237 | +150.1% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €3,173 | €1,666 | -€1,507 | -47.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,092 | €2,829 | -€1,263 | -30.9% |
| Other operating charges | 640/8 | €668 | €118 | -€550 | -82.3% |
| Gross operating margin | 9900 | €29,378 | €52,616 | +€23,238 | +79.1% |
| Operating profit (loss) | 9901 | €24,617 | €49,669 | +€25,052 | +101.8% |
| Financial income | 75/76B | - | €158 | +€158 | |
| Recurring financial income | 75 | - | €158 | +€158 | |
| Financial charges | 65/66B | €664 | €751 | +€87 | +13.1% |
| Recurring financial charges | 65 | €664 | €751 | +€87 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €23,953 | €49,076 | +€25,123 | +104.9% |
| Income taxes | 67/77 | €8,087 | €13,996 | +€5,909 | +73.1% |
| Profit (loss) for the period | 9904 | €15,865 | €35,080 | +€19,214 | +121.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,865 | €35,080 | +€19,214 | +121.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.