Kidney Pole Cornerstone: 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.
Kidney Pole Cornerstone
Largest movements
- Cash +€15,509
up €15,509 (+60.3%), from €25,727 to €41,236
mainly Net result for the year (+€10,587) and Deferred charges and accrued income (+€5,092)
- Deferred charges and accrued income -€5,092
no longer reported in 2024 (was €5,092)
- Reserves +€10,550
new in 2024: €10,550
- Gross operating margin -€8,789
down €8,789 (-35.0%), from €25,087 to €16,298
- Taxes -€316
down €316 (-5.6%), from €5,681 to €5,365
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 | €30,819 | €41,236 | +€10,417 | +33.8% |
| Current assets | 29/58 | €30,819 | €41,236 | +€10,417 | +33.8% |
| Cash at bank and in hand | 54/58 | €25,727 | €41,236 | +€15,509 | +60.3% |
| Deferred charges and accrued income | 490/1 | €5,092 | - | -€5,092 | |
| Total equity and liabilities | 10/49 | €30,819 | €41,236 | +€10,417 | +33.8% |
| Equity | 10/15 | €20,874 | €31,462 | +€10,587 | +50.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €10,550 | +€10,550 | |
| Distributable reserves | 133 | - | €10,550 | +€10,550 | |
| Profit (loss) carried forward | 14 | €18,874 | €18,912 | +€37 | +0.2% |
| Amounts payable | 17/49 | €9,945 | €9,775 | -€170 | -1.7% |
| Amounts payable within one year | 42/48 | €9,945 | €9,775 | -€170 | -1.7% |
| Trade debts | 44 | €2,416 | €2,354 | -€62 | -2.6% |
| Suppliers | 440/4 | €2,416 | €2,354 | -€62 | -2.6% |
| Taxes, remuneration and social security | 45 | €5,681 | €5,365 | -€316 | -5.6% |
| Taxes | 450/3 | €5,681 | €5,365 | -€316 | -5.6% |
| Other amounts payable | 47/48 | €1,848 | €2,056 | +€208 | +11.2% |
| Other operating charges | 640/8 | €463 | €264 | -€199 | -42.9% |
| Gross operating margin | 9900 | €25,087 | €16,298 | -€8,789 | -35.0% |
| Operating profit (loss) | 9901 | €24,624 | €16,034 | -€8,590 | -34.9% |
| Financial income | 75/76B | €0 | €0 | -€0 | -94.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -94.9% |
| Financial charges | 65/66B | €69 | €81 | +€12 | +17.8% |
| Recurring financial charges | 65 | €69 | €81 | +€12 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | €24,555 | €15,952 | -€8,603 | -35.0% |
| Income taxes | 67/77 | €5,681 | €5,365 | -€316 | -5.6% |
| Profit (loss) for the period | 9904 | €18,874 | €10,587 | -€8,287 | -43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,874 | €10,587 | -€8,287 | -43.9% |
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 16 October 2026 via checked.be.