KIDA: 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.
KIDA
Largest movements
- Tangible fixed assets +€40,156
up €40,156 (+148%), from €27,200 to €67,356
- Cash +€20,285
up €20,285 (+225%), from €9,032 to €29,317
mainly Depreciation (+€31,021) and Net result for the year (+€30,274)
- Receivables within one year +€1,786
up €1,786 (+3.5%), from €51,290 to €53,077
of which Trade receivables: +€1,964
- Reserves +€30,274
up €30,274 (+121%), from €25,000 to €55,274
- Trade debts +€22,543
up €22,543 (+91.0%), from €24,769 to €47,312
- Debts after one year +€8,115
new in 2024: €8,115
- Current portion of long-term debt +€3,659
new in 2024: €3,659
- Gross operating margin +€63,521
up €63,521 (+93.5%), from €67,937 to €131,457
- Staff costs +€31,319
up €31,319 (+127%), from €24,756 to €56,075
- Depreciation +€26,432
up €26,432 (+576%), from €4,589 to €31,021
- Taxes +€2,571
up €2,571 (+26.7%), from €9,616 to €12,187
- Financial charges +€1,315
up €1,315 (+110%), from €1,194 to €2,509
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,557 | €150,485 | +€62,928 | +71.9% |
| Fixed assets | 21/28 | €27,234 | €68,091 | +€40,857 | +150% |
| Tangible fixed assets | 22/27 | €27,200 | €67,356 | +€40,156 | +148% |
| Plant, machinery and equipment | 23 | €535 | €14,774 | +€14,239 | +2,664% |
| Furniture and vehicles | 24 | €26,665 | €34,583 | +€7,917 | +29.7% |
| Assets under construction and advance payments | 27 | - | €18,000 | +€18,000 | |
| Financial fixed assets | 28 | €35 | €735 | +€701 | +2,030% |
| Current assets | 29/58 | €60,323 | €82,394 | +€22,071 | +36.6% |
| Amounts receivable within one year | 40/41 | €51,290 | €53,077 | +€1,786 | +3.5% |
| Trade receivables | 40 | €43,571 | €45,534 | +€1,964 | +4.5% |
| Other amounts receivable | 41 | €7,720 | €7,542 | -€178 | -2.3% |
| Cash at bank and in hand | 54/58 | €9,032 | €29,317 | +€20,285 | +225% |
| Total equity and liabilities | 10/49 | €87,557 | €150,485 | +€62,928 | +71.9% |
| Equity | 10/15 | €30,418 | €60,692 | +€30,274 | +99.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €55,274 | +€30,274 | +121% |
| Distributable reserves | 133 | €25,000 | €55,274 | +€30,274 | +121% |
| Profit (loss) carried forward | 14 | €1,418 | €1,418 | = | 0.0% |
| Amounts payable | 17/49 | €57,139 | €89,793 | +€32,654 | +57.1% |
| Amounts payable after more than one year | 17 | - | €8,115 | +€8,115 | |
| Financial debts | 170/4 | - | €8,115 | +€8,115 | |
| Amounts payable within one year | 42/48 | €57,139 | €81,678 | +€24,539 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,659 | +€3,659 | |
| Trade debts | 44 | €24,769 | €47,312 | +€22,543 | +91.0% |
| Suppliers | 440/4 | €24,769 | €47,312 | +€22,543 | +91.0% |
| Taxes, remuneration and social security | 45 | €9,616 | €8,187 | -€1,429 | -14.9% |
| Taxes | 450/3 | €9,616 | €8,187 | -€1,429 | -14.9% |
| Other amounts payable | 47/48 | €22,754 | €22,520 | -€234 | -1.0% |
| Remuneration, social security and pensions | 62 | €24,756 | €56,075 | +€31,319 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,589 | €31,021 | +€26,432 | +576% |
| Other operating charges | 640/8 | €1,300 | €1,575 | +€275 | +21.2% |
| Gross operating margin | 9900 | €67,937 | €131,457 | +€63,521 | +93.5% |
| Operating profit (loss) | 9901 | €37,292 | €42,786 | +€5,495 | +14.7% |
| Financial income | 75/76B | €1,092 | €2,184 | +€1,092 | +100% |
| Recurring financial income | 75 | €1,092 | €2,184 | +€1,092 | +100% |
| Financial charges | 65/66B | €1,194 | €2,509 | +€1,315 | +110% |
| Recurring financial charges | 65 | €1,194 | €2,509 | +€1,315 | +110% |
| Profit (loss) for the period before taxes | 9903 | €37,189 | €42,461 | +€5,272 | +14.2% |
| Income taxes | 67/77 | €9,616 | €12,187 | +€2,571 | +26.7% |
| Profit (loss) for the period | 9904 | €27,574 | €30,274 | +€2,701 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,574 | €30,274 | +€2,701 | +9.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.