KID I.D.: 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.
KID I.D.
Largest movements
- Receivables after one year -€132,719
down €132,719 (-51.5%), from €257,719 to €125,000
- Tangible fixed assets -€26,317
down €26,317 (-9.3%), from €281,484 to €255,167
of which Furniture and vehicles: -€13,726
- Receivables within one year -€17,091
down €17,091 (-100%), from €17,091 to €0
- Reserves -€240,353
down €240,353 (-39.6%), from €606,200 to €365,847
of which Distributable reserves: -€240,353
- Other debts +€112,537
new in 2025: €112,537
- Profit (loss) carried forward -€35,433
down €35,433 (-40.0%), from -€88,562 to -€123,995
- Current portion of long-term debt -€16,080
down €16,080 (-75.4%), from €21,314 to €5,234
- Tax, wage and social debts +€12,018
new in 2025: €12,018
- Financial income -€80,494
down €80,494 (-91.8%), from €87,721 to €7,227
of which Non-recurring financial income: -€82,102
- Other operating charges -€41,436
down €41,436 (-86.2%), from €48,057 to €6,621
- Depreciation -€26,712
down €26,712 (-50.4%), from €53,029 to €26,317
- Gross operating margin +€11,354
up €11,354 (+59.0%), from -€19,256 to -€7,903
- Financial charges -€1,172
down €1,172 (-78.0%), from €1,503 to €331
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 | €713,049 | €537,258 | -€175,791 | -24.7% |
| Fixed assets | 21/28 | €282,584 | €256,267 | -€26,317 | -9.3% |
| Tangible fixed assets | 22/27 | €281,484 | €255,167 | -€26,317 | -9.3% |
| Land and buildings | 22 | €248,594 | €236,003 | -€12,591 | -5.1% |
| Furniture and vehicles | 24 | €31,390 | €17,664 | -€13,726 | -43.7% |
| Other tangible fixed assets | 26 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €430,465 | €280,992 | -€149,473 | -34.7% |
| Amounts receivable after more than one year | 29 | €257,719 | €125,000 | -€132,719 | -51.5% |
| Other amounts receivable | 291 | €257,719 | €125,000 | -€132,719 | -51.5% |
| Amounts receivable within one year | 40/41 | €17,091 | €0 | -€17,091 | -100% |
| Other amounts receivable | 41 | €17,091 | €0 | -€17,091 | -100% |
| Current investments | 50/53 | €149,934 | €149,934 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,591 | €4,143 | +€1,552 | +59.9% |
| Deferred charges and accrued income | 490/1 | €3,131 | €1,915 | -€1,216 | -38.8% |
| Total equity and liabilities | 10/49 | €713,049 | €537,258 | -€175,791 | -24.7% |
| Equity | 10/15 | €683,027 | €407,241 | -€275,786 | -40.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €103,389 | €103,389 | = | 0.0% |
| Reserves | 13 | €606,200 | €365,847 | -€240,353 | -39.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €600,000 | €359,647 | -€240,353 | -40.1% |
| Profit (loss) carried forward | 14 | -€88,562 | -€123,995 | -€35,433 | -40.0% |
| Amounts payable | 17/49 | €30,022 | €130,017 | +€99,995 | +333% |
| Amounts payable after more than one year | 17 | €5,234 | €0 | -€5,234 | -100% |
| Financial debts | 170/4 | €5,234 | €0 | -€5,234 | -100% |
| Amounts payable within one year | 42/48 | €24,788 | €130,017 | +€105,229 | +425% |
| Current portion of amounts payable after more than one year | 42 | €21,314 | €5,234 | -€16,080 | -75.4% |
| Financial debts | 43 | €63 | €54 | -€10 | -15.2% |
| Credit institutions | 430/8 | €63 | €54 | -€10 | -15.2% |
| Trade debts | 44 | €3,410 | €174 | -€3,236 | -94.9% |
| Suppliers | 440/4 | €3,410 | €174 | -€3,236 | -94.9% |
| Taxes, remuneration and social security | 45 | - | €12,018 | +€12,018 | |
| Taxes | 450/3 | - | €12,018 | +€12,018 | |
| Other amounts payable | 47/48 | - | €112,537 | +€112,537 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,029 | €26,317 | -€26,712 | -50.4% |
| Other operating charges | 640/8 | €48,057 | €6,621 | -€41,436 | -86.2% |
| Gross operating margin | 9900 | -€19,256 | -€7,903 | +€11,354 | +59.0% |
| Operating profit (loss) | 9901 | -€120,343 | -€40,841 | +€79,502 | +66.1% |
| Financial income | 75/76B | €87,721 | €7,227 | -€80,494 | -91.8% |
| Recurring financial income | 75 | €5,618 | €7,227 | +€1,609 | +28.6% |
| Non-recurring financial income | 76B | €82,102 | €0 | -€82,102 | -100% |
| Financial charges | 65/66B | €1,503 | €331 | -€1,172 | -78.0% |
| Recurring financial charges | 65 | €1,503 | €331 | -€1,172 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | -€34,125 | -€33,945 | +€180 | +0.5% |
| Income taxes | 67/77 | €3 | €0 | -€3 | -100% |
| Profit (loss) for the period | 9904 | -€34,128 | -€33,945 | +€183 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,128 | -€33,945 | +€183 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.