KIDEPHAR: 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.
KIDEPHAR
Largest movements
- Cash -€22,150
down €22,150 (-51.1%), from €43,335 to €21,185
mainly Other debts (-€18,327) and Net result for the year (-€13,992)
- Receivables within one year -€5,063
down €5,063 (-28.1%), from €18,048 to €12,985
of which Trade receivables: -€7,431
- Stocks and contracts -€4,558
down €4,558 (-10.1%), from €45,345 to €40,788
- Tangible fixed assets -€1,674
down €1,674 (-24.0%), from €6,979 to €5,305
- Other debts -€18,327
down €18,327 (-46.3%), from €39,583 to €21,255
- Profit (loss) carried forward -€13,992
down €13,992 (-55.7%), from -€25,107 to -€39,099
- Gross operating margin -€5,712
down €5,712 (-305.6%), from -€1,869 to -€7,581
- Staff costs -€3,356
down €3,356 (-100.0%), from €3,356 to €0
- Other operating charges -€373
down €373 (-9.0%), from €4,135 to €3,762
- Depreciation -€353
down €353 (-17.4%), from €2,027 to €1,674
- Financial income +€202
up €202 (+195.9%), from €103 to €305
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 | €115,069 | €81,623 | -€33,447 | -29.1% |
| Fixed assets | 21/28 | €6,979 | €5,305 | -€1,674 | -24.0% |
| Tangible fixed assets | 22/27 | €6,979 | €5,305 | -€1,674 | -24.0% |
| Land and buildings | 22 | €2,232 | €1,674 | -€558 | -25.0% |
| Plant, machinery and equipment | 23 | €3,003 | €2,644 | -€359 | -12.0% |
| Furniture and vehicles | 24 | €1,744 | €987 | -€756 | -43.4% |
| Current assets | 29/58 | €108,091 | €76,318 | -€31,773 | -29.4% |
| Stocks and contracts in progress | 3 | €45,345 | €40,788 | -€4,558 | -10.1% |
| Stocks | 30/36 | €45,345 | €40,788 | -€4,558 | -10.1% |
| Amounts receivable within one year | 40/41 | €18,048 | €12,985 | -€5,063 | -28.1% |
| Trade receivables | 40 | €7,431 | €0 | -€7,431 | -100.0% |
| Other amounts receivable | 41 | €10,617 | €12,985 | +€2,369 | +22.3% |
| Cash at bank and in hand | 54/58 | €43,335 | €21,185 | -€22,150 | -51.1% |
| Deferred charges and accrued income | 490/1 | €1,362 | €1,360 | -€2 | -0.2% |
| Total equity and liabilities | 10/49 | €115,069 | €81,623 | -€33,447 | -29.1% |
| Equity | 10/15 | €67,090 | €53,099 | -€13,992 | -20.9% |
| Contributions | 10/11 | €78,813 | €78,813 | = | 0.0% |
| Reserves | 13 | €13,385 | €13,385 | = | 0.0% |
| Distributable reserves | 133 | €13,385 | €13,385 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,107 | -€39,099 | -€13,992 | -55.7% |
| Amounts payable | 17/49 | €47,979 | €28,524 | -€19,455 | -40.5% |
| Amounts payable within one year | 42/48 | €47,979 | €28,524 | -€19,455 | -40.5% |
| Trade debts | 44 | €6,615 | €5,511 | -€1,105 | -16.7% |
| Suppliers | 440/4 | €6,615 | €5,511 | -€1,105 | -16.7% |
| Taxes, remuneration and social security | 45 | €1,781 | €1,758 | -€23 | -1.3% |
| Taxes | 450/3 | €1,781 | €1,758 | -€23 | -1.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €39,583 | €21,255 | -€18,327 | -46.3% |
| Remuneration, social security and pensions | 62 | €3,356 | €0 | -€3,356 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,027 | €1,674 | -€353 | -17.4% |
| Other operating charges | 640/8 | €4,135 | €3,762 | -€373 | -9.0% |
| Gross operating margin | 9900 | -€1,869 | -€7,581 | -€5,712 | -305.6% |
| Operating profit (loss) | 9901 | -€11,387 | -€13,017 | -€1,629 | -14.3% |
| Financial income | 75/76B | €103 | €305 | +€202 | +195.9% |
| Recurring financial income | 75 | €103 | €305 | +€202 | +195.9% |
| Financial charges | 65/66B | €804 | €707 | -€97 | -12.1% |
| Recurring financial charges | 65 | €804 | €707 | -€97 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€12,088 | -€13,418 | -€1,330 | -11.0% |
| Income taxes | 67/77 | €584 | €573 | -€10 | -1.7% |
| Profit (loss) for the period | 9904 | -€12,672 | -€13,992 | -€1,320 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,672 | -€13,992 | -€1,320 | -10.4% |
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 3 October 2026 via checked.be.