KIDENT: what changed
Two fiscal 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.
KIDENT
Largest movements
- Cash +€13,374
up €13,374 (+2.4%), from €556,558 to €569,932
mainly Net result for the year (+€47,273) and Other debts (+€4,142)
- Reserves +€47,273
up €47,273 (+15.2%), from €311,415 to €358,687
of which Distributable reserves: +€47,273
- Profit (loss) carried forward -€26,484
down €26,484 (-12.8%), from €206,484 to €180,000
- Tax, wage and social debts -€12,055
down €12,055 (-39.6%), from €30,440 to €18,385
of which Taxes: -€12,055
- Gross operating margin -€27,649
down €27,649 (-28.7%), from €96,367 to €68,718
- Taxes -€7,950
down €7,950 (-25.8%), from €30,865 to €22,914
- Financial income +€2,876
up €2,876 (+312.0%), from €922 to €3,798
- Staff costs -€2,427
no longer reported in 2025 (was €2,427)
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 | €574,266 | €587,971 | +€13,705 | +2.4% |
| Fixed assets | 21/28 | €3,729 | €5,456 | +€1,727 | +46.3% |
| Tangible fixed assets | 22/27 | €3,729 | €5,456 | +€1,727 | +46.3% |
| Plant, machinery and equipment | 23 | €1,578 | €1,255 | -€322 | -20.4% |
| Furniture and vehicles | 24 | €2,152 | €4,201 | +€2,049 | +95.3% |
| Current assets | 29/58 | €570,537 | €582,515 | +€11,978 | +2.1% |
| Amounts receivable within one year | 40/41 | €11,981 | €11,358 | -€624 | -5.2% |
| Trade receivables | 40 | €8,381 | €8,132 | -€249 | -3.0% |
| Other amounts receivable | 41 | €3,600 | €3,225 | -€375 | -10.4% |
| Cash at bank and in hand | 54/58 | €556,558 | €569,932 | +€13,374 | +2.4% |
| Deferred charges and accrued income | 490/1 | €1,997 | €1,225 | -€772 | -38.6% |
| Total equity and liabilities | 10/49 | €574,266 | €587,971 | +€13,705 | +2.4% |
| Equity | 10/15 | €537,899 | €558,687 | +€20,788 | +3.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €311,415 | €358,687 | +€47,273 | +15.2% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €308,316 | €355,589 | +€47,273 | +15.3% |
| Profit (loss) carried forward | 14 | €206,484 | €180,000 | -€26,484 | -12.8% |
| Amounts payable | 17/49 | €36,367 | €29,284 | -€7,083 | -19.5% |
| Amounts payable within one year | 42/48 | €36,367 | €29,284 | -€7,083 | -19.5% |
| Trade debts | 44 | €1,488 | €2,318 | +€830 | +55.8% |
| Suppliers | 440/4 | €1,488 | €2,318 | +€830 | +55.8% |
| Taxes, remuneration and social security | 45 | €30,440 | €18,385 | -€12,055 | -39.6% |
| Taxes | 450/3 | €30,440 | €18,385 | -€12,055 | -39.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,439 | €8,581 | +€4,142 | +93.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €2,427 | - | -€2,427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €448 | €973 | +€525 | +117.3% |
| Other operating charges | 640/8 | €932 | €806 | -€126 | -13.5% |
| Gross operating margin | 9900 | €96,367 | €68,718 | -€27,649 | -28.7% |
| Operating profit (loss) | 9901 | €92,561 | €66,940 | -€25,621 | -27.7% |
| Financial income | 75/76B | €922 | €3,798 | +€2,876 | +312.0% |
| Recurring financial income | 75 | €922 | €3,798 | +€2,876 | +312.0% |
| Financial charges | 65/66B | €463 | €551 | +€88 | +18.9% |
| Recurring financial charges | 65 | €463 | €551 | +€88 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €93,019 | €70,187 | -€22,832 | -24.5% |
| Income taxes | 67/77 | €30,865 | €22,914 | -€7,950 | -25.8% |
| Profit (loss) for the period | 9904 | €62,155 | €47,273 | -€14,882 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,155 | €47,273 | -€14,882 | -23.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.