KIDMA: 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.
KIDMA
Largest movements
- Receivables within one year +€127,866
up €127,866 (+121.3%), from €105,404 to €233,270
- Cash -€48,664
down €48,664 (-38.2%), from €127,362 to €78,699
mainly Receivables within one year (-€127,866) and Tax, wage and social debts (-€8,708)
- Tangible fixed assets -€8,469
down €8,469 (-11.7%), from €72,214 to €63,745
- Stocks and contracts +€6,901
up €6,901 (+8.5%), from €81,570 to €88,471
- Trade debts +€58,331
up €58,331 (+23.5%), from €248,683 to €307,014
- Profit (loss) carried forward +€27,649
up €27,649 (+42.0%), from €65,803 to €93,452
- Tax, wage and social debts -€8,708
down €8,708 (-16.3%), from €53,369 to €44,661
of which Taxes: -€25,233
- Staff costs +€31,937
up €31,937 (+44.6%), from €71,670 to €103,607
- Taxes -€15,047
down €15,047 (-67.7%), from €22,240 to €7,193
- Gross operating margin -€13,219
down €13,219 (-7.8%), from €168,954 to €155,734
- Financial charges +€8,010
up €8,010 (+994.0%), from €806 to €8,816
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 | €386,551 | €464,335 | +€77,785 | +20.1% |
| Fixed assets | 21/28 | €72,214 | €63,745 | -€8,469 | -11.7% |
| Tangible fixed assets | 22/27 | €72,214 | €63,745 | -€8,469 | -11.7% |
| Other tangible fixed assets | 26 | €72,214 | €63,745 | -€8,469 | -11.7% |
| Current assets | 29/58 | €314,336 | €400,590 | +€86,254 | +27.4% |
| Stocks and contracts in progress | 3 | €81,570 | €88,471 | +€6,901 | +8.5% |
| Stocks | 30/36 | €81,570 | €88,471 | +€6,901 | +8.5% |
| Amounts receivable within one year | 40/41 | €105,404 | €233,270 | +€127,866 | +121.3% |
| Trade receivables | 40 | €105,404 | €233,270 | +€127,866 | +121.3% |
| Cash at bank and in hand | 54/58 | €127,362 | €78,699 | -€48,664 | -38.2% |
| Deferred charges and accrued income | 490/1 | - | €150 | +€150 | |
| Total equity and liabilities | 10/49 | €386,551 | €464,335 | +€77,785 | +20.1% |
| Equity | 10/15 | €75,803 | €103,452 | +€27,649 | +36.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,803 | €93,452 | +€27,649 | +42.0% |
| Amounts payable | 17/49 | €310,748 | €360,883 | +€50,136 | +16.1% |
| Amounts payable within one year | 42/48 | €310,748 | €360,450 | +€49,702 | +16.0% |
| Trade debts | 44 | €248,683 | €307,014 | +€58,331 | +23.5% |
| Suppliers | 440/4 | €248,683 | €307,014 | +€58,331 | +23.5% |
| Taxes, remuneration and social security | 45 | €53,369 | €44,661 | -€8,708 | -16.3% |
| Taxes | 450/3 | €50,214 | €24,981 | -€25,233 | -50.3% |
| Remuneration and social security | 454/9 | €3,155 | €19,679 | +€16,525 | +523.8% |
| Other amounts payable | 47/48 | €8,696 | €8,775 | +€79 | +0.9% |
| Accrued charges and deferred income | 492/3 | - | €434 | +€434 | |
| Remuneration, social security and pensions | 62 | €71,670 | €103,607 | +€31,937 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,155 | €8,469 | +€314 | +3.8% |
| Other operating charges | 640/8 | €279 | - | -€279 | |
| Gross operating margin | 9900 | €168,954 | €155,734 | -€13,219 | -7.8% |
| Operating profit (loss) | 9901 | €88,849 | €43,658 | -€45,191 | -50.9% |
| Financial charges | 65/66B | €806 | €8,816 | +€8,010 | +994.0% |
| Recurring financial charges | 65 | €806 | €8,816 | +€8,010 | +994.0% |
| Profit (loss) for the period before taxes | 9903 | €88,043 | €34,842 | -€53,201 | -60.4% |
| Income taxes | 67/77 | €22,240 | €7,193 | -€15,047 | -67.7% |
| Profit (loss) for the period | 9904 | €65,803 | €27,649 | -€38,154 | -58.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,803 | €27,649 | -€38,154 | -58.0% |
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 7 October 2026 via checked.be.