KDsourcing+: 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.
KDsourcing+
Largest movements
- Cash +€33,598
up €33,598 (+47.0%), from €71,510 to €105,108
mainly Net result for the year (+€32,349) and Depreciation (+€6,439)
- Tangible fixed assets -€3,299
down €3,299 (-20.6%), from €16,049 to €12,750
of which Leasing and similar rights: -€4,830
- Receivables within one year +€1,808
up €1,808 (+7.1%), from €25,428 to €27,236
of which Other amounts receivable: +€2,969
- Reserves +€31,000
up €31,000 (+30.8%), from €100,800 to €131,800
- Purchases and services -€6,081
down €6,081 (-14.7%), from €41,294 to €35,213
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 | €114,205 | €146,110 | +€31,905 | +27.9% |
| Fixed assets | 21/28 | €16,049 | €12,750 | -€3,299 | -20.6% |
| Tangible fixed assets | 22/27 | €16,049 | €12,750 | -€3,299 | -20.6% |
| Furniture and vehicles | 24 | €5,103 | €7,039 | +€1,936 | +37.9% |
| Leasing and similar rights | 25 | €8,453 | €3,623 | -€4,830 | -57.1% |
| Other tangible fixed assets | 26 | €2,493 | €2,088 | -€405 | -16.2% |
| Current assets | 29/58 | €98,156 | €133,360 | +€35,204 | +35.9% |
| Amounts receivable within one year | 40/41 | €25,428 | €27,236 | +€1,808 | +7.1% |
| Trade receivables | 40 | €1,831 | €670 | -€1,161 | -63.4% |
| Other amounts receivable | 41 | €23,597 | €26,566 | +€2,969 | +12.6% |
| Cash at bank and in hand | 54/58 | €71,510 | €105,108 | +€33,598 | +47.0% |
| Deferred charges and accrued income | 490/1 | €1,218 | €1,016 | -€202 | -16.6% |
| Total equity and liabilities | 10/49 | €114,205 | €146,110 | +€31,905 | +27.9% |
| Equity | 10/15 | €113,688 | €146,037 | +€32,349 | +28.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,800 | €131,800 | +€31,000 | +30.8% |
| Distributable reserves | 133 | €100,800 | €131,800 | +€31,000 | +30.8% |
| Profit (loss) carried forward | 14 | €6,688 | €8,037 | +€1,349 | +20.2% |
| Amounts payable | 17/49 | €517 | €73 | -€444 | -85.9% |
| Amounts payable within one year | 42/48 | €517 | €73 | -€444 | -85.9% |
| Trade debts | 44 | €517 | €73 | -€444 | -85.9% |
| Suppliers | 440/4 | €517 | €73 | -€444 | -85.9% |
| Turnover | 70 | €90,427 | €90,809 | +€382 | +0.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,294 | €35,213 | -€6,081 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,236 | €6,439 | +€203 | +3.3% |
| Other operating charges | 640/8 | €875 | €891 | +€16 | +1.8% |
| Gross operating margin | 9900 | €56,245 | €55,594 | -€651 | -1.2% |
| Operating profit (loss) | 9901 | €49,134 | €48,264 | -€870 | -1.8% |
| Financial charges | 65/66B | €186 | €205 | +€19 | +10.2% |
| Recurring financial charges | 65 | €186 | €205 | +€19 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €48,948 | €48,059 | -€889 | -1.8% |
| Income taxes | 67/77 | €16,007 | €15,710 | -€297 | -1.9% |
| Profit (loss) for the period | 9904 | €32,941 | €32,349 | -€592 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,941 | €32,349 | -€592 | -1.8% |
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 6 October 2026 via checked.be.