KEY PARTNER INFORMATION SERVICE: what changed
KEY PARTNER INFORMATION SERVICE
Largest movements
- Cash +€75,861
up €75,861 (+45.8%), from €165,792 to €241,653
mainly Net result for the year (+€30,506) and Depreciation (+€30,100)
- Tangible fixed assets -€30,100
down €30,100 (-19.5%), from €154,173 to €124,073
- Deferred charges and accrued income -€11,068
down €11,068 (-93.0%), from €11,905 to €836
- Receivables within one year -€5,511
down €5,511 (-22.3%), from €24,696 to €19,185
of which Other amounts receivable: -€8,724
- Reserves +€30,506
up €30,506 (+72.2%), from €42,234 to €72,740
of which Distributable reserves: +€30,506
- Tax, wage and social debts -€4,506
down €4,506 (-51.3%), from €8,786 to €4,279
- Gross operating margin +€50,852
up €50,852 (+255%), from €19,906 to €70,758
- Taxes +€8,893
up €8,893 (+6,166%), from €144 to €9,037
- Depreciation -€3,581
down €3,581 (-10.6%), from €33,681 to €30,100
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €356,566 | €385,747 | +€29,181 | +8.2% |
| Fixed assets | 21/28 | €154,173 | €124,073 | -€30,100 | -19.5% |
| Tangible fixed assets | 22/27 | €154,173 | €124,073 | -€30,100 | -19.5% |
| Land and buildings | 22 | €98,436 | €86,383 | -€12,053 | -12.2% |
| Furniture and vehicles | 24 | €39,758 | €27,236 | -€12,522 | -31.5% |
| Other tangible fixed assets | 26 | €15,979 | €10,454 | -€5,525 | -34.6% |
| Current assets | 29/58 | €202,393 | €261,674 | +€59,282 | +29.3% |
| Amounts receivable within one year | 40/41 | €24,696 | €19,185 | -€5,511 | -22.3% |
| Trade receivables | 40 | €15,972 | €19,185 | +€3,213 | +20.1% |
| Other amounts receivable | 41 | €8,724 | - | -€8,724 | |
| Cash at bank and in hand | 54/58 | €165,792 | €241,653 | +€75,861 | +45.8% |
| Deferred charges and accrued income | 490/1 | €11,905 | €836 | -€11,068 | -93.0% |
| Total equity and liabilities | 10/49 | €356,566 | €385,747 | +€29,181 | +8.2% |
| Equity | 10/15 | €344,612 | €375,117 | +€30,506 | +8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,234 | €72,740 | +€30,506 | +72.2% |
| Tax-exempt reserves | 132 | €263 | €263 | = | 0.0% |
| Distributable reserves | 133 | €41,972 | €72,477 | +€30,506 | +72.7% |
| Profit (loss) carried forward | 14 | €296,177 | €296,177 | = | 0.0% |
| Amounts payable | 17/49 | €11,954 | €10,630 | -€1,324 | -11.1% |
| Amounts payable within one year | 42/48 | €11,835 | €10,547 | -€1,287 | -10.9% |
| Trade debts | 44 | €758 | €3,118 | +€2,360 | +311% |
| Suppliers | 440/4 | €758 | €3,118 | +€2,360 | +311% |
| Taxes, remuneration and social security | 45 | €8,786 | €4,279 | -€4,506 | -51.3% |
| Taxes | 450/3 | €8,786 | €4,279 | -€4,506 | -51.3% |
| Other amounts payable | 47/48 | €2,291 | €3,150 | +€859 | +37.5% |
| Accrued charges and deferred income | 492/3 | €120 | €83 | -€37 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,681 | €30,100 | -€3,581 | -10.6% |
| Other operating charges | 640/8 | €1,537 | €1,580 | +€43 | +2.8% |
| Gross operating margin | 9900 | €19,906 | €70,758 | +€50,852 | +255% |
| Operating profit (loss) | 9901 | -€15,312 | €39,078 | +€54,390 | |
| Financial income | 75/76B | €1,070 | €771 | -€299 | -27.9% |
| Recurring financial income | 75 | €1,070 | €771 | -€299 | -27.9% |
| Financial charges | 65/66B | €262 | €306 | +€43 | +16.6% |
| Recurring financial charges | 65 | €262 | €306 | +€43 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,504 | €39,543 | +€54,047 | |
| Income taxes | 67/77 | €144 | €9,037 | +€8,893 | +6,166% |
| Profit (loss) for the period | 9904 | -€14,649 | €30,506 | +€45,154 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,649 | €30,506 | +€45,154 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.