KDKL: 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.
KDKL
Largest movements
- Tangible fixed assets +€1,237
up €1,237 (+103.3%), from €1,197 to €2,434
- Cash +€1,199
up €1,199 (+1.5%), from €82,062 to €83,261
mainly Net result for the year (+€59,519) and Tax, wage and social debts (+€2,976)
- Trade debts -€3,161
down €3,161 (-44.0%), from €7,182 to €4,022
- Tax, wage and social debts +€2,976
up €2,976 (+7.8%), from €37,933 to €40,908
- Other debts +€2,731
up €2,731 (+7.0%), from €38,919 to €41,650
- Gross operating margin +€7,217
up €7,217 (+10.2%), from €70,658 to €77,875
- Taxes +€1,319
up €1,319 (+9.4%), from €14,086 to €15,405
- Financial charges +€1,257
up €1,257 (+189.8%), from €663 to €1,920
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 | €84,499 | €87,064 | +€2,565 | +3.0% |
| Fixed assets | 21/28 | €1,197 | €2,434 | +€1,237 | +103.3% |
| Tangible fixed assets | 22/27 | €1,197 | €2,434 | +€1,237 | +103.3% |
| Furniture and vehicles | 24 | €1,197 | €2,434 | +€1,237 | +103.3% |
| Current assets | 29/58 | €83,301 | €84,629 | +€1,328 | +1.6% |
| Cash at bank and in hand | 54/58 | €82,062 | €83,261 | +€1,199 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,239 | €1,368 | +€129 | +10.4% |
| Total equity and liabilities | 10/49 | €84,499 | €87,064 | +€2,565 | +3.0% |
| Equity | 10/15 | €465 | €484 | +€19 | +4.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €464 | €483 | +€19 | +4.2% |
| Amounts payable | 17/49 | €84,034 | €86,580 | +€2,546 | +3.0% |
| Amounts payable within one year | 42/48 | €84,034 | €86,580 | +€2,546 | +3.0% |
| Trade debts | 44 | €7,182 | €4,022 | -€3,161 | -44.0% |
| Suppliers | 440/4 | €7,182 | €4,022 | -€3,161 | -44.0% |
| Taxes, remuneration and social security | 45 | €37,933 | €40,908 | +€2,976 | +7.8% |
| Taxes | 450/3 | €37,933 | €40,908 | +€2,976 | +7.8% |
| Other amounts payable | 47/48 | €38,919 | €41,650 | +€2,731 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6 | €433 | +€427 | +7600.5% |
| Other operating charges | 640/8 | €940 | €681 | -€259 | -27.5% |
| Gross operating margin | 9900 | €70,658 | €77,875 | +€7,217 | +10.2% |
| Operating profit (loss) | 9901 | €69,712 | €76,761 | +€7,049 | +10.1% |
| Financial income | 75/76B | - | €83 | +€83 | |
| Recurring financial income | 75 | - | €83 | +€83 | |
| Financial charges | 65/66B | €663 | €1,920 | +€1,257 | +189.8% |
| Recurring financial charges | 65 | €663 | €1,920 | +€1,257 | +189.8% |
| Profit (loss) for the period before taxes | 9903 | €69,050 | €74,925 | +€5,875 | +8.5% |
| Income taxes | 67/77 | €14,086 | €15,405 | +€1,319 | +9.4% |
| Profit (loss) for the period | 9904 | €54,964 | €59,519 | +€4,556 | +8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €54,964 | €59,519 | +€4,556 | +8.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.