KHanDi Technics: 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.
KHanDi Technics
Largest movements
- Tangible fixed assets -€22,342
down €22,342 (-5.6%), from €396,564 to €374,222
of which Land and buildings: -€13,421
- Debts after one year -€23,585
down €23,585 (-6.9%), from €344,006 to €320,421
- Profit (loss) carried forward -€6,714
down €6,714 (-8.2%), from -€81,572 to -€88,287
- Other debts +€4,413
up €4,413 (+6.3%), from €69,680 to €74,093
- Gross operating margin -€3,511
down €3,511 (-12.8%), from €27,500 to €23,989
- Depreciation +€628
up €628 (+2.6%), from €23,847 to €24,475
- Financial charges -€320
down €320 (-7.3%), from €4,368 to €4,048
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 | €407,452 | €382,782 | -€24,670 | -6.1% |
| Formation expenses | 20 | €858 | €336 | -€521 | -60.8% |
| Fixed assets | 21/28 | €396,564 | €374,222 | -€22,342 | -5.6% |
| Tangible fixed assets | 22/27 | €396,564 | €374,222 | -€22,342 | -5.6% |
| Land and buildings | 22 | €364,751 | €351,330 | -€13,421 | -3.7% |
| Plant, machinery and equipment | 23 | €11,469 | €8,458 | -€3,011 | -26.3% |
| Furniture and vehicles | 24 | €20,343 | €14,434 | -€5,910 | -29.1% |
| Current assets | 29/58 | €10,030 | €8,223 | -€1,807 | -18.0% |
| Stocks and contracts in progress | 3 | - | €1,748 | +€1,748 | |
| Stocks | 30/36 | - | €1,748 | +€1,748 | |
| Amounts receivable within one year | 40/41 | €463 | €944 | +€481 | +104.1% |
| Trade receivables | 40 | €430 | €944 | +€514 | +119.8% |
| Other amounts receivable | 41 | €33 | €0 | -€33 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,568 | €5,532 | -€4,036 | -42.2% |
| Total equity and liabilities | 10/49 | €407,452 | €382,782 | -€24,670 | -6.1% |
| Equity | 10/15 | -€31,572 | -€38,287 | -€6,714 | -21.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,572 | -€88,287 | -€6,714 | -8.2% |
| Amounts payable | 17/49 | €439,024 | €421,068 | -€17,956 | -4.1% |
| Amounts payable after more than one year | 17 | €344,006 | €320,421 | -€23,585 | -6.9% |
| Financial debts | 170/4 | €344,006 | €320,421 | -€23,585 | -6.9% |
| Amounts payable within one year | 42/48 | €95,018 | €100,647 | +€5,629 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €23,177 | €23,585 | +€407 | +1.8% |
| Trade debts | 44 | €691 | €793 | +€102 | +14.8% |
| Suppliers | 440/4 | €691 | €793 | +€102 | +14.8% |
| Taxes, remuneration and social security | 45 | €1,471 | €2,177 | +€706 | +48.0% |
| Taxes | 450/3 | €1,471 | €2,177 | +€706 | +48.0% |
| Other amounts payable | 47/48 | €69,680 | €74,093 | +€4,413 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,847 | €24,475 | +€628 | +2.6% |
| Other operating charges | 640/8 | €2,418 | €2,360 | -€58 | -2.4% |
| Gross operating margin | 9900 | €27,500 | €23,989 | -€3,511 | -12.8% |
| Operating profit (loss) | 9901 | €1,236 | -€2,846 | -€4,082 | |
| Financial income | 75/76B | €152 | €180 | +€27 | +18.1% |
| Recurring financial income | 75 | €152 | €180 | +€27 | +18.1% |
| Financial charges | 65/66B | €4,368 | €4,048 | -€320 | -7.3% |
| Recurring financial charges | 65 | €4,368 | €4,048 | -€320 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,980 | -€6,714 | -€3,734 | -125.3% |
| Profit (loss) for the period | 9904 | -€2,980 | -€6,714 | -€3,734 | -125.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,980 | -€6,714 | -€3,734 | -125.3% |
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 12 October 2026 via checked.be.