KDPC: 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.
KDPC
Largest movements
- Tangible fixed assets -€11,101
down €11,101 (-6.3%), from €175,341 to €164,239
of which Land and buildings: -€6,217
- Receivables within one year +€10,659
up €10,659 (+18.6%), from €57,350 to €68,009
- Cash +€9,386
up €9,386 (+294.6%), from €3,186 to €12,573
mainly Net result for the year (+€13,800) and Depreciation (+€11,961)
- Profit (loss) carried forward +€13,800
up €13,800 (+60.4%), from -€22,866 to -€9,067
- Debts after one year -€11,710
down €11,710 (-12.2%), from €95,920 to €84,210
- Tax, wage and social debts +€6,019
up €6,019 (+61.4%), from €9,810 to €15,830
- Financial income +€3,393
new in 2025: €3,393
- Financial charges +€1,126
up €1,126 (+12.2%), from €9,234 to €10,360
- Other operating charges +€463
up €463 (+20.8%), from €2,228 to €2,691
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 | €236,876 | €245,974 | +€9,098 | +3.8% |
| Fixed assets | 21/28 | €175,341 | €164,239 | -€11,101 | -6.3% |
| Tangible fixed assets | 22/27 | €175,341 | €164,239 | -€11,101 | -6.3% |
| Land and buildings | 22 | €143,383 | €137,165 | -€6,217 | -4.3% |
| Plant, machinery and equipment | 23 | €4,241 | €3,516 | -€725 | -17.1% |
| Furniture and vehicles | 24 | €27,717 | €23,558 | -€4,160 | -15.0% |
| Current assets | 29/58 | €61,536 | €81,735 | +€20,200 | +32.8% |
| Amounts receivable within one year | 40/41 | €57,350 | €68,009 | +€10,659 | +18.6% |
| Other amounts receivable | 41 | €57,350 | €68,009 | +€10,659 | +18.6% |
| Cash at bank and in hand | 54/58 | €3,186 | €12,573 | +€9,386 | +294.6% |
| Deferred charges and accrued income | 490/1 | €999 | €1,153 | +€154 | +15.4% |
| Total equity and liabilities | 10/49 | €236,876 | €245,974 | +€9,098 | +3.8% |
| Equity | 10/15 | €111,674 | €125,474 | +€13,800 | +12.4% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €115,540 | €115,540 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €113,640 | €113,640 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,866 | -€9,067 | +€13,800 | +60.4% |
| Amounts payable | 17/49 | €125,203 | €120,501 | -€4,702 | -3.8% |
| Amounts payable after more than one year | 17 | €95,920 | €84,210 | -€11,710 | -12.2% |
| Financial debts | 170/4 | €95,920 | €84,210 | -€11,710 | -12.2% |
| Amounts payable within one year | 42/48 | €29,283 | €36,291 | +€7,008 | +23.9% |
| Current portion of amounts payable after more than one year | 42 | €11,456 | €11,710 | +€254 | +2.2% |
| Trade debts | 44 | €4,776 | €5,118 | +€342 | +7.2% |
| Suppliers | 440/4 | €4,776 | €5,118 | +€342 | +7.2% |
| Taxes, remuneration and social security | 45 | €9,810 | €15,830 | +€6,019 | +61.4% |
| Taxes | 450/3 | €9,810 | €15,830 | +€6,019 | +61.4% |
| Other amounts payable | 47/48 | €3,240 | €3,633 | +€393 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,650 | €11,961 | +€311 | +2.7% |
| Other operating charges | 640/8 | €2,228 | €2,691 | +€463 | +20.8% |
| Gross operating margin | 9900 | €41,513 | €41,260 | -€253 | -0.6% |
| Operating profit (loss) | 9901 | €27,635 | €26,608 | -€1,028 | -3.7% |
| Financial income | 75/76B | - | €3,393 | +€3,393 | |
| Recurring financial income | 75 | - | €3,393 | +€3,393 | |
| Financial charges | 65/66B | €9,234 | €10,360 | +€1,126 | +12.2% |
| Recurring financial charges | 65 | €9,234 | €10,360 | +€1,126 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €18,402 | €19,641 | +€1,239 | +6.7% |
| Income taxes | 67/77 | €5,556 | €5,841 | +€285 | +5.1% |
| Profit (loss) for the period | 9904 | €12,846 | €13,800 | +€954 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,846 | €13,800 | +€954 | +7.4% |
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 29 September 2026 via checked.be.