KENT: 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.
What changed
KENT
NACE 47.722, Retail trade
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,206
2024 · -€186,557+€221,763
Equity
€934,403
2024 · €899,197+€35,206
Cash
€18,337
2024 · €15,192+€3,145
Balance sheet total
€1.2m
2024 · €1.1m+€69,901
Largest movements
Assets
- Receivables within one year +€62,419
up €62,419 (+8.4%), from €740,870 to €803,289
of which Trade receivables: +€268,453
- Stocks and contracts +€31,914
up €31,914 (+29.8%), from €107,111 to €139,026
- Tangible fixed assets -€27,577
down €27,577 (-11.7%), from €235,478 to €207,901
Equity and liabilities
- Profit (loss) carried forward +€35,206
up €35,206 (+4.3%), from €826,180 to €861,385
- Trade debts +€25,126
up €25,126 (+17.0%), from €148,066 to €173,193
Income statement
- Goods and materials -€251,073
down €251,073 (-71.6%), from €350,807 to €99,734
of which Purchases: -€168,497
- Turnover +€28,939
up €28,939 (+4.3%), from €670,681 to €699,620
- Services and other goods +€23,379
up €23,379 (+10.4%), from €224,734 to €248,113
- Financial income -€14,724
down €14,724 (-44.6%), from €33,042 to €18,318
- Other operating income -€9,448
down €9,448 (-16.6%), from €56,779 to €47,332
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.
Result 2024
-€186,557
Turnover
+€28,939
Other operating income
-€9,448
Goods and materials
+€251,073
Services and other goods
-€23,379
Staff costs
-€3,488
Depreciation
-€3,786
Other operating charges
-€899
Other operating items
+€365
Financial income
-€14,724
Financial charges
-€2,910
Taxes
+€21
Result 2025
€35,206
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.
From operations
+€3,145
Investment
€0
Financing
€0
Cash 2024
€15,192
From operations (derived)
+€3,145
Net result for the year
+€35,206
Depreciation
+€27,577
Stocks and contracts
-€31,914
Receivables within one year
-€62,419
Trade debts
+€25,126
Tax, wage and social debts
+€9,569
Cash 2025
€18,337
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,099,151 | €1,169,053 | +€69,901 | +6.4% |
| Fixed assets | 21/28 | €235,978 | €208,401 | -€27,577 | -11.7% |
| Tangible fixed assets | 22/27 | €235,478 | €207,901 | -€27,577 | -11.7% |
| Other tangible fixed assets | 26 | €235,478 | €207,901 | -€27,577 | -11.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Other financial fixed assets | 284/8 | €500 | €500 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €863,173 | €960,651 | +€97,478 | +11.3% |
| Stocks and contracts in progress | 3 | €107,111 | €139,026 | +€31,914 | +29.8% |
| Stocks | 30/36 | €107,111 | €139,026 | +€31,914 | +29.8% |
| Goods purchased for resale | 34 | €107,111 | €139,026 | +€31,914 | +29.8% |
| Amounts receivable within one year | 40/41 | €740,870 | €803,289 | +€62,419 | +8.4% |
| Trade receivables | 40 | €20,211 | €288,664 | +€268,453 | +1328.2% |
| Other amounts receivable | 41 | €720,658 | €514,625 | -€206,034 | -28.6% |
| Cash at bank and in hand | 54/58 | €15,192 | €18,337 | +€3,145 | +20.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,099,151 | €1,169,053 | +€69,901 | +6.4% |
| Equity | 10/15 | €899,197 | €934,403 | +€35,206 | +3.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €11,018 | €11,018 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €4,818 | €4,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | €826,180 | €861,385 | +€35,206 | +4.3% |
| Amounts payable | 17/49 | €199,954 | €234,650 | +€34,695 | +17.4% |
| Amounts payable within one year | 42/48 | €199,954 | €234,650 | +€34,695 | +17.4% |
| Trade debts | 44 | €148,066 | €173,193 | +€25,126 | +17.0% |
| Suppliers | 440/4 | €148,066 | €173,193 | +€25,126 | +17.0% |
| Taxes, remuneration and social security | 45 | €51,888 | €61,457 | +€9,569 | +18.4% |
| Taxes | 450/3 | €15,162 | €18,720 | +€3,558 | +23.5% |
| Remuneration and social security | 454/9 | €36,726 | €42,737 | +€6,011 | +16.4% |
| Operating income | 70/76A | €727,460 | €746,951 | +€19,491 | +2.7% |
| Turnover | 70 | €670,681 | €699,620 | +€28,939 | +4.3% |
| Other operating income | 74 | €56,779 | €47,332 | -€9,448 | -16.6% |
| Operating charges | 60/66A | €943,990 | €724,104 | -€219,885 | -23.3% |
| Goods for resale, raw materials and consumables | 60 | €350,807 | €99,734 | -€251,073 | -71.6% |
| Purchases | 600/8 | €300,146 | €131,649 | -€168,497 | -56.1% |
| Change in stocks: decrease (increase) | 609 | €50,661 | -€31,914 | -€82,576 | |
| Services and other goods | 61 | €224,734 | €248,113 | +€23,379 | +10.4% |
| Remuneration, social security and pensions | 62 | €343,264 | €346,751 | +€3,488 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,791 | €27,577 | +€3,786 | +15.9% |
| Other operating charges | 640/8 | €1,030 | €1,928 | +€899 | +87.3% |
| Non-recurring operating charges | 66A | €365 | €0 | -€365 | -100.0% |
| Operating profit (loss) | 9901 | -€216,530 | €22,847 | +€239,377 | |
| Financial income | 75/76B | €33,042 | €18,318 | -€14,724 | -44.6% |
| Recurring financial income | 75 | €33,042 | €18,318 | -€14,724 | -44.6% |
| Income from current assets | 751 | €33,042 | €18,318 | -€14,724 | -44.6% |
| Financial charges | 65/66B | €3,049 | €5,960 | +€2,910 | +95.4% |
| Recurring financial charges | 65 | €3,049 | €5,960 | +€2,910 | +95.4% |
| Debt charges | 650 | €313 | €262 | -€51 | -16.3% |
| Other financial charges | 652/9 | €2,736 | €5,697 | +€2,961 | +108.2% |
| Profit (loss) for the period before taxes | 9903 | -€186,537 | €35,206 | +€221,743 | |
| Income taxes | 67/77 | €21 | €0 | -€21 | -100.0% |
| Taxes | 670/3 | €21 | €0 | -€21 | -100.0% |
| Profit (loss) for the period | 9904 | -€186,557 | €35,206 | +€221,763 | |
| Profit (loss) for the period to be appropriated | 9905 | -€186,557 | €35,206 | +€221,763 |
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 10 October 2026 via checked.be.