KENTPLAY: 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.
KENTPLAY
Largest movements
- Cash -€27,423
down €27,423 (-38.4%), from €71,345 to €43,922
mainly Net result for the year (-€27,758) and Receivables within one year (-€8,131)
- Receivables within one year +€8,131
up €8,131 (+7,675%), from €106 to €8,237
of which Trade receivables: +€4,387
- Tangible fixed assets +€2,180
up €2,180 (+74.2%), from €2,938 to €5,118
of which Plant, machinery and equipment: +€3,196
- Profit (loss) carried forward -€27,758
down €27,758 (-54.8%), from €50,645 to €22,888
- Other debts +€6,863
up €6,863 (+182%), from €3,764 to €10,627
- Tax, wage and social debts +€2,117
up €2,117 (+423%), from €500 to €2,617
- Trade debts +€1,666
up €1,666 (+17.1%), from €9,719 to €11,385
- Staff costs +€5,557
new in 2025: €5,557
- Gross operating margin -€5,186
down €5,186 (-44.6%), from -€11,628 to -€16,814
- Other operating charges +€2,899
up €2,899 (+2,063%), from €141 to €3,039
- Depreciation +€268
up €268 (+26.3%), from €1,016 to €1,284
- Financial charges +€221
up €221 (+23.4%), from €943 to €1,164
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 | €78,889 | €61,777 | -€17,112 | -21.7% |
| Fixed assets | 21/28 | €7,438 | €9,618 | +€2,180 | +29.3% |
| Tangible fixed assets | 22/27 | €2,938 | €5,118 | +€2,180 | +74.2% |
| Land and buildings | 22 | €2,938 | €1,921 | -€1,016 | -34.6% |
| Plant, machinery and equipment | 23 | - | €3,196 | +€3,196 | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €71,451 | €52,159 | -€19,292 | -27.0% |
| Amounts receivable within one year | 40/41 | €106 | €8,237 | +€8,131 | +7,675% |
| Trade receivables | 40 | - | €4,387 | +€4,387 | |
| Other amounts receivable | 41 | €106 | €3,850 | +€3,744 | +3,534% |
| Cash at bank and in hand | 54/58 | €71,345 | €43,922 | -€27,423 | -38.4% |
| Total equity and liabilities | 10/49 | €78,889 | €61,777 | -€17,112 | -21.7% |
| Equity | 10/15 | €64,905 | €37,148 | -€27,758 | -42.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €50,645 | €22,888 | -€27,758 | -54.8% |
| Amounts payable | 17/49 | €13,983 | €24,629 | +€10,646 | +76.1% |
| Amounts payable within one year | 42/48 | €13,983 | €24,629 | +€10,646 | +76.1% |
| Trade debts | 44 | €9,719 | €11,385 | +€1,666 | +17.1% |
| Suppliers | 440/4 | €9,719 | €11,385 | +€1,666 | +17.1% |
| Taxes, remuneration and social security | 45 | €500 | €2,617 | +€2,117 | +423% |
| Remuneration and social security | 454/9 | €500 | €2,617 | +€2,117 | +423% |
| Other amounts payable | 47/48 | €3,764 | €10,627 | +€6,863 | +182% |
| Remuneration, social security and pensions | 62 | - | €5,557 | +€5,557 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,016 | €1,284 | +€268 | +26.3% |
| Other operating charges | 640/8 | €141 | €3,039 | +€2,899 | +2,063% |
| Gross operating margin | 9900 | -€11,628 | -€16,814 | -€5,186 | -44.6% |
| Operating profit (loss) | 9901 | -€12,785 | -€26,695 | -€13,910 | -109% |
| Financial income | 75/76B | €0 | €101 | +€101 | +1,010,300% |
| Recurring financial income | 75 | €0 | €101 | +€101 | +1,010,300% |
| Financial charges | 65/66B | €943 | €1,164 | +€221 | +23.4% |
| Recurring financial charges | 65 | €943 | €1,164 | +€221 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,728 | -€27,758 | -€14,030 | -102% |
| Profit (loss) for the period | 9904 | -€13,728 | -€27,758 | -€14,030 | -102% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,728 | -€27,758 | -€14,030 | -102% |
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 14 October 2026 via checked.be.