KEBIROV D&D: 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.
KEBIROV D&D
Largest movements
- Cash +€1,315
up €1,315 (+15.0%), from €8,753 to €10,068
mainly Tax, wage and social debts (+€3,219) and Net result for the year (+€422)
- Deferred charges and accrued income +€609
new in 2025: €609
- Tax, wage and social debts +€3,219
up €3,219 (+42.4%), from €7,594 to €10,812
of which Remuneration and social security: +€1,707
- Trade debts -€1,717
down €1,717 (-52.1%), from €3,298 to €1,582
- Profit (loss) carried forward +€422
up €422 (+5.1%), from -€8,280 to -€7,858
- Gross operating margin +€32,903
up €32,903 (+161%), from €20,481 to €53,385
- Staff costs +€23,083
up €23,083 (+82.1%), from €28,111 to €51,194
- Other operating charges +€853
up €853 (+142%), from €602 to €1,455
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 | €10,177 | €12,101 | +€1,924 | +18.9% |
| Fixed assets | 21/28 | €1,030 | €1,030 | = | 0.0% |
| Financial fixed assets | 28 | €1,030 | €1,030 | = | 0.0% |
| Current assets | 29/58 | €9,147 | €11,071 | +€1,924 | +21.0% |
| Amounts receivable within one year | 40/41 | €394 | €394 | = | 0.0% |
| Trade receivables | 40 | €394 | €394 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,753 | €10,068 | +€1,315 | +15.0% |
| Deferred charges and accrued income | 490/1 | - | €609 | +€609 | |
| Total equity and liabilities | 10/49 | €10,177 | €12,101 | +€1,924 | +18.9% |
| Equity | 10/15 | -€3,280 | -€2,858 | +€422 | +12.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,280 | -€7,858 | +€422 | +5.1% |
| Amounts payable | 17/49 | €13,457 | €14,959 | +€1,502 | +11.2% |
| Amounts payable within one year | 42/48 | €13,457 | €14,959 | +€1,502 | +11.2% |
| Trade debts | 44 | €3,298 | €1,582 | -€1,717 | -52.1% |
| Suppliers | 440/4 | €3,298 | €1,582 | -€1,717 | -52.1% |
| Taxes, remuneration and social security | 45 | €7,594 | €10,812 | +€3,219 | +42.4% |
| Taxes | 450/3 | €4,349 | €5,861 | +€1,512 | +34.8% |
| Remuneration and social security | 454/9 | €3,245 | €4,952 | +€1,707 | +52.6% |
| Other amounts payable | 47/48 | €2,565 | €2,565 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €28,111 | €51,194 | +€23,083 | +82.1% |
| Other operating charges | 640/8 | €602 | €1,455 | +€853 | +142% |
| Gross operating margin | 9900 | €20,481 | €53,385 | +€32,903 | +161% |
| Operating profit (loss) | 9901 | -€8,231 | €736 | +€8,967 | |
| Financial income | 75/76B | €17 | €4 | -€13 | -76.7% |
| Recurring financial income | 75 | €17 | €4 | -€13 | -76.7% |
| Financial charges | 65/66B | €66 | €318 | +€252 | +381% |
| Recurring financial charges | 65 | €66 | €318 | +€252 | +381% |
| Profit (loss) for the period before taxes | 9903 | -€8,280 | €422 | +€8,702 | |
| Profit (loss) for the period | 9904 | -€8,280 | €422 | +€8,702 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,280 | €422 | +€8,702 |
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 23 October 2026 via checked.be.