KDK AGRITECH: 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.
KDK AGRITECH
Largest movements
- Tangible fixed assets -€8,977
down €8,977 (-19.4%), from €46,384 to €37,407
of which Furniture and vehicles: -€4,500
- Receivables within one year -€4,831
down €4,831 (-41.0%), from €11,783 to €6,953
- Stocks and contracts +€1,250
up €1,250 (+96.2%), from €1,300 to €2,550
- Debts after one year -€17,900
no longer reported in 2025 (was €17,900)
- Other debts +€3,742
up €3,742 (+2,524%), from €148 to €3,891
- Accrued charges and deferred income -€1,200
no longer reported in 2025 (was €1,200)
- Trade debts +€1,146
up €1,146 (+7.8%), from €14,777 to €15,923
- Tax, wage and social debts +€1,138
up €1,138 (+10.9%), from €10,441 to €11,579
- Gross operating margin -€14,595
down €14,595 (-44.3%), from €32,979 to €18,384
- Write-downs +€5,384
new in 2025: €5,384
- Taxes -€3,579
down €3,579 (-74.0%), from €4,839 to €1,260
- Financial charges -€676
down €676 (-54.5%), from €1,241 to €565
- Other operating charges +€568
up €568 (+65.3%), from €870 to €1,439
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 | €64,403 | €51,895 | -€12,508 | -19.4% |
| Fixed assets | 21/28 | €47,183 | €38,007 | -€9,177 | -19.4% |
| Intangible fixed assets | 21 | €799 | €599 | -€200 | -25.0% |
| Tangible fixed assets | 22/27 | €46,384 | €37,407 | -€8,977 | -19.4% |
| Plant, machinery and equipment | 23 | €37,396 | €32,919 | -€4,477 | -12.0% |
| Furniture and vehicles | 24 | €8,988 | €4,488 | -€4,500 | -50.1% |
| Current assets | 29/58 | €17,220 | €13,889 | -€3,332 | -19.3% |
| Stocks and contracts in progress | 3 | €1,300 | €2,550 | +€1,250 | +96.2% |
| Stocks | 30/36 | €1,300 | €2,550 | +€1,250 | +96.2% |
| Amounts receivable within one year | 40/41 | €11,783 | €6,953 | -€4,831 | -41.0% |
| Trade receivables | 40 | €11,783 | €6,953 | -€4,831 | -41.0% |
| Cash at bank and in hand | 54/58 | €1,815 | €2,104 | +€288 | +15.9% |
| Deferred charges and accrued income | 490/1 | €2,321 | €2,282 | -€39 | -1.7% |
| Total equity and liabilities | 10/49 | €64,403 | €51,895 | -€12,508 | -19.4% |
| Equity | 10/15 | €19,937 | €20,503 | +€565 | +2.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,937 | €17,503 | +€565 | +3.3% |
| Amounts payable | 17/49 | €44,466 | €31,393 | -€13,073 | -29.4% |
| Amounts payable after more than one year | 17 | €17,900 | - | -€17,900 | |
| Financial debts | 170/4 | €17,900 | - | -€17,900 | |
| Amounts payable within one year | 42/48 | €25,366 | €31,393 | +€6,027 | +23.8% |
| Trade debts | 44 | €14,777 | €15,923 | +€1,146 | +7.8% |
| Suppliers | 440/4 | €14,777 | €15,923 | +€1,146 | +7.8% |
| Taxes, remuneration and social security | 45 | €10,441 | €11,579 | +€1,138 | +10.9% |
| Taxes | 450/3 | €10,441 | €11,579 | +€1,138 | +10.9% |
| Other amounts payable | 47/48 | €148 | €3,891 | +€3,742 | +2,524% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,097 | €9,177 | +€80 | +0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,384 | +€5,384 | |
| Other operating charges | 640/8 | €870 | €1,439 | +€568 | +65.3% |
| Gross operating margin | 9900 | €32,979 | €18,384 | -€14,595 | -44.3% |
| Operating profit (loss) | 9901 | €23,012 | €2,384 | -€20,628 | -89.6% |
| Financial income | 75/76B | €6 | €7 | +€0 | +4.6% |
| Recurring financial income | 75 | €6 | €7 | +€0 | +4.6% |
| Financial charges | 65/66B | €1,241 | €565 | -€676 | -54.5% |
| Recurring financial charges | 65 | €1,241 | €565 | -€676 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €21,777 | €1,825 | -€19,952 | -91.6% |
| Income taxes | 67/77 | €4,839 | €1,260 | -€3,579 | -74.0% |
| Profit (loss) for the period | 9904 | €16,937 | €565 | -€16,372 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,937 | €565 | -€16,372 | -96.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.