KDM-Concepts: 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.
KDM-Concepts
Largest movements
- Cash -€11,956
down €11,956 (-69.4%), from €17,217 to €5,261
mainly Current investments (-€10,000) and Other debts (-€5,572)
- Current investments +€10,000
new in 2025: €10,000
- Financial fixed assets -€9,240
down €9,240 (-100%), from €9,240 to €0
- Deferred charges and accrued income -€893
down €893 (-62.5%), from €1,428 to €536
- Receivables within one year -€512
down €512 (-11.7%), from €4,372 to €3,860
- Other debts -€5,572
down €5,572 (-75.2%), from €7,404 to €1,833
- Trade debts -€3,186
down €3,186 (-69.6%), from €4,578 to €1,391
- Debts after one year -€2,025
down €2,025 (-29.2%), from €6,946 to €4,921
- Profit (loss) carried forward -€1,435
down €1,435 (-100%), from €1,435 to €0
- Tax, wage and social debts -€336
down €336 (-6.9%), from €4,832 to €4,497
- Gross operating margin -€4,294
down €4,294 (-55.6%), from €7,723 to €3,429
- Taxes -€1,090
down €1,090 (-50.4%), from €2,165 to €1,075
- Other operating charges +€654
up €654 (+184%), from €356 to €1,010
- Financial charges -€482
down €482 (-28.1%), from €1,712 to €1,231
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 | €32,257 | €19,657 | -€12,601 | -39.1% |
| Fixed assets | 21/28 | €9,240 | €0 | -€9,240 | -100% |
| Financial fixed assets | 28 | €9,240 | €0 | -€9,240 | -100% |
| Current assets | 29/58 | €23,017 | €19,657 | -€3,361 | -14.6% |
| Amounts receivable within one year | 40/41 | €4,372 | €3,860 | -€512 | -11.7% |
| Trade receivables | 40 | €4,372 | €3,860 | -€512 | -11.7% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €17,217 | €5,261 | -€11,956 | -69.4% |
| Deferred charges and accrued income | 490/1 | €1,428 | €536 | -€893 | -62.5% |
| Total equity and liabilities | 10/49 | €32,257 | €19,657 | -€12,601 | -39.1% |
| Equity | 10/15 | €6,435 | €5,000 | -€1,435 | -22.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,435 | €0 | -€1,435 | -100% |
| Amounts payable | 17/49 | €25,822 | €14,657 | -€11,166 | -43.2% |
| Amounts payable after more than one year | 17 | €6,946 | €4,921 | -€2,025 | -29.2% |
| Financial debts | 170/4 | €6,946 | €4,921 | -€2,025 | -29.2% |
| Amounts payable within one year | 42/48 | €18,877 | €9,736 | -€9,141 | -48.4% |
| Current portion of amounts payable after more than one year | 42 | €1,665 | €1,871 | +€207 | +12.4% |
| Financial debts | 43 | €398 | €144 | -€254 | -63.8% |
| Credit institutions | 430/8 | €398 | €144 | -€254 | -63.8% |
| Trade debts | 44 | €4,578 | €1,391 | -€3,186 | -69.6% |
| Suppliers | 440/4 | €4,578 | €1,391 | -€3,186 | -69.6% |
| Taxes, remuneration and social security | 45 | €4,832 | €4,497 | -€336 | -6.9% |
| Taxes | 450/3 | €4,832 | €4,497 | -€336 | -6.9% |
| Other amounts payable | 47/48 | €7,404 | €1,833 | -€5,572 | -75.2% |
| Other operating charges | 640/8 | €356 | €1,010 | +€654 | +184% |
| Gross operating margin | 9900 | €7,723 | €3,429 | -€4,294 | -55.6% |
| Operating profit (loss) | 9901 | €7,367 | €2,419 | -€4,948 | -67.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.6% |
| Financial charges | 65/66B | €1,712 | €1,231 | -€482 | -28.1% |
| Recurring financial charges | 65 | €1,712 | €1,231 | -€482 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €5,655 | €1,188 | -€4,467 | -79.0% |
| Income taxes | 67/77 | €2,165 | €1,075 | -€1,090 | -50.4% |
| Profit (loss) for the period | 9904 | €3,490 | €113 | -€3,377 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,490 | €113 | -€3,377 | -96.8% |
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 14 October 2026 via checked.be.