KFP: 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.
KFP
Largest movements
- Receivables within one year +€11,030
up €11,030 (+106.8%), from €10,330 to €21,360
of which Other amounts receivable: +€6,243
- Cash -€10,447
down €10,447 (-29.8%), from €35,009 to €24,562
mainly Other debts (-€46,387) and Receivables within one year (-€11,030)
- Profit (loss) carried forward +€68,206
up €68,206 (+80.2%), from -€85,077 to -€16,870
- Other debts -€46,387
no longer reported in 2025 (was €46,387)
- Reserves -€27,361
down €27,361 (-87.2%), from €31,361 to €4,000
- Tax, wage and social debts +€5,991
up €5,991 (+87.3%), from €6,865 to €12,856
of which Taxes: +€5,987
- Gross operating margin +€19,589
up €19,589 (+75.8%), from €25,855 to €45,445
- Financial charges -€3,658
down €3,658 (-96.6%), from €3,786 to €128
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,536 | €54,986 | +€450 | +0.8% |
| Fixed assets | 21/28 | €9,198 | €9,064 | -€134 | -1.5% |
| Tangible fixed assets | 22/27 | €9,198 | €9,064 | -€134 | -1.5% |
| Plant, machinery and equipment | 23 | €1,070 | €407 | -€663 | -62.0% |
| Furniture and vehicles | 24 | €8,127 | €5,979 | -€2,148 | -26.4% |
| Other tangible fixed assets | 26 | - | €2,677 | +€2,677 | |
| Current assets | 29/58 | €45,339 | €45,922 | +€584 | +1.3% |
| Amounts receivable within one year | 40/41 | €10,330 | €21,360 | +€11,030 | +106.8% |
| Trade receivables | 40 | €10,273 | €15,060 | +€4,787 | +46.6% |
| Other amounts receivable | 41 | €57 | €6,300 | +€6,243 | +11000.7% |
| Cash at bank and in hand | 54/58 | €35,009 | €24,562 | -€10,447 | -29.8% |
| Total equity and liabilities | 10/49 | €54,536 | €54,986 | +€450 | +0.8% |
| Equity | 10/15 | €1,284 | €42,130 | +€40,845 | +3179.9% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Contributions outside capital | 11 | €55,000 | €55,000 | = | 0.0% |
| Other | 1109/19 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €31,361 | €4,000 | -€27,361 | -87.2% |
| Distributable reserves | 133 | €31,361 | €4,000 | -€27,361 | -87.2% |
| Profit (loss) carried forward | 14 | -€85,077 | -€16,870 | +€68,206 | +80.2% |
| Amounts payable | 17/49 | €53,252 | €12,856 | -€40,395 | -75.9% |
| Amounts payable within one year | 42/48 | €53,252 | €12,856 | -€40,395 | -75.9% |
| Taxes, remuneration and social security | 45 | €6,865 | €12,856 | +€5,991 | +87.3% |
| Taxes | 450/3 | €4,466 | €10,453 | +€5,987 | +134.1% |
| Remuneration and social security | 454/9 | €2,399 | €2,404 | +€4 | +0.2% |
| Other amounts payable | 47/48 | €46,387 | - | -€46,387 | |
| Remuneration, social security and pensions | 62 | €1,203 | €1,520 | +€317 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,655 | €2,952 | +€297 | +11.2% |
| Gross operating margin | 9900 | €25,855 | €45,445 | +€19,589 | +75.8% |
| Operating profit (loss) | 9901 | €21,997 | €40,972 | +€18,976 | +86.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,786 | €128 | -€3,658 | -96.6% |
| Recurring financial charges | 65 | €3,786 | €128 | -€3,658 | -96.6% |
| Profit (loss) for the period before taxes | 9903 | €18,211 | €40,845 | +€22,634 | +124.3% |
| Profit (loss) for the period | 9904 | €18,211 | €40,845 | +€22,634 | +124.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,211 | €40,845 | +€22,634 | +124.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.