KENT & 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.
KENT & KENT
Largest movements
- Cash +€29,281
up €29,281 (+34.8%), from €84,199 to €113,480
mainly Net result for the year (+€33,885) and Tax, wage and social debts (+€8,868)
- Receivables within one year +€18,104
up €18,104 (+51.3%), from €35,311 to €53,415
of which Other amounts receivable: +€25,919
- Profit (loss) carried forward +€33,885
up €33,885 (+42.4%), from €79,964 to €113,849
- Tax, wage and social debts +€8,868
up €8,868 (+45.4%), from €19,530 to €28,398
- Trade debts +€6,410
up €6,410 (+252%), from €2,544 to €8,954
of which Suppliers: +€7,027
- Debts after one year -€1,996
down €1,996 (-31.8%), from €6,267 to €4,271
- Purchases and services +€27,492
up €27,492 (+38.1%), from €72,146 to €99,638
- Gross operating margin -€25,385
down €25,385 (-34.5%), from €73,666 to €48,281
- Taxes -€5,631
down €5,631 (-39.6%), from €14,227 to €8,596
- Other operating charges -€3,209
down €3,209 (-90.0%), from €3,564 to €355
- Staff costs +€1,707
up €1,707 (+1,113%), from €153 to €1,860
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 | €131,473 | €177,927 | +€46,454 | +35.3% |
| Fixed assets | 21/28 | €11,963 | €10,646 | -€1,317 | -11.0% |
| Tangible fixed assets | 22/27 | €11,903 | €10,586 | -€1,317 | -11.1% |
| Furniture and vehicles | 24 | €11,903 | €10,586 | -€1,317 | -11.1% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €119,510 | €167,281 | +€47,771 | +40.0% |
| Amounts receivable within one year | 40/41 | €35,311 | €53,415 | +€18,104 | +51.3% |
| Trade receivables | 40 | €28,211 | €20,396 | -€7,815 | -27.7% |
| Other amounts receivable | 41 | €7,100 | €33,019 | +€25,919 | +365% |
| Cash at bank and in hand | 54/58 | €84,199 | €113,480 | +€29,281 | +34.8% |
| Deferred charges and accrued income | 490/1 | - | €386 | +€386 | |
| Total equity and liabilities | 10/49 | €131,473 | €177,927 | +€46,454 | +35.3% |
| Equity | 10/15 | €100,424 | €134,309 | +€33,885 | +33.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,964 | €113,849 | +€33,885 | +42.4% |
| Amounts payable | 17/49 | €31,049 | €43,619 | +€12,569 | +40.5% |
| Amounts payable after more than one year | 17 | €6,267 | €4,271 | -€1,996 | -31.8% |
| Financial debts | 170/4 | €6,267 | €4,271 | -€1,996 | -31.8% |
| Amounts payable within one year | 42/48 | €24,782 | €39,348 | +€14,565 | +58.8% |
| Current portion of amounts payable after more than one year | 42 | €1,908 | €1,996 | +€87 | +4.6% |
| Financial debts | 43 | €637 | - | -€637 | |
| Credit institutions | 430/8 | €637 | - | -€637 | |
| Trade debts | 44 | €2,544 | €8,954 | +€6,410 | +252% |
| Suppliers | 440/4 | €1,927 | €8,954 | +€7,027 | +365% |
| Bills of exchange payable | 441 | €618 | - | -€618 | |
| Taxes, remuneration and social security | 45 | €19,530 | €28,398 | +€8,868 | +45.4% |
| Taxes | 450/3 | €19,530 | €28,398 | +€8,868 | +45.4% |
| Other amounts payable | 47/48 | €163 | - | -€163 | |
| Turnover | 70 | €144,213 | €145,561 | +€1,349 | +0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €72,146 | €99,638 | +€27,492 | +38.1% |
| Remuneration, social security and pensions | 62 | €153 | €1,860 | +€1,707 | +1,113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,465 | €3,080 | -€1,385 | -31.0% |
| Other operating charges | 640/8 | €3,564 | €355 | -€3,209 | -90.0% |
| Gross operating margin | 9900 | €73,666 | €48,281 | -€25,385 | -34.5% |
| Operating profit (loss) | 9901 | €65,484 | €42,986 | -€22,499 | -34.4% |
| Financial charges | 65/66B | €536 | €505 | -€32 | -5.9% |
| Recurring financial charges | 65 | €536 | €505 | -€32 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €64,948 | €42,481 | -€22,467 | -34.6% |
| Income taxes | 67/77 | €14,227 | €8,596 | -€5,631 | -39.6% |
| Profit (loss) for the period | 9904 | €50,721 | €33,885 | -€16,836 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,721 | €33,885 | -€16,836 | -33.2% |
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 16 October 2026 via checked.be.