KIDPORT: 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.
KIDPORT
Largest movements
- Tangible fixed assets -€317,179
down €317,179 (-2.4%), from €13.2m to €12.9m
of which Land and buildings: -€325,364
- Debts after one year -€839,006
down €839,006 (-7.8%), from €10.8m to €10.0m
- Reserves +€325,946
up €325,946 (+5276.3%), from €6,178 to €332,123
of which Distributable reserves: +€302,095
- Other debts +€292,038
up €292,038 (+801.3%), from €36,445 to €328,483
- Financial charges -€39,792
down €39,792 (-25.9%), from €153,479 to €113,687
- Depreciation +€35,197
up €35,197 (+7.4%), from €474,944 to €510,142
- Taxes +€23,491
up €23,491 (+50.7%), from €46,296 to €69,787
- Gross operating margin -€23,295
down €23,295 (-2.2%), from €1.1m to €1.0m
- Other operating charges +€17,605
up €17,605 (+14.7%), from €119,866 to €137,470
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 | €13,346,236 | €12,989,949 | -€356,287 | -2.7% |
| Fixed assets | 21/28 | €13,210,849 | €12,893,670 | -€317,179 | -2.4% |
| Tangible fixed assets | 22/27 | €13,210,849 | €12,893,670 | -€317,179 | -2.4% |
| Land and buildings | 22 | €13,206,505 | €12,881,140 | -€325,364 | -2.5% |
| Plant, machinery and equipment | 23 | - | €8,735 | +€8,735 | |
| Furniture and vehicles | 24 | €4,344 | €3,794 | -€550 | -12.7% |
| Current assets | 29/58 | €135,388 | €96,279 | -€39,108 | -28.9% |
| Amounts receivable within one year | 40/41 | €118,343 | €34,846 | -€83,498 | -70.6% |
| Trade receivables | 40 | €39,693 | €34,846 | -€4,848 | -12.2% |
| Other amounts receivable | 41 | €78,650 | €0 | -€78,650 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,766 | €59,997 | +€58,231 | +3297.8% |
| Deferred charges and accrued income | 490/1 | €15,279 | €1,437 | -€13,842 | -90.6% |
| Total equity and liabilities | 10/49 | €13,346,236 | €12,989,949 | -€356,287 | -2.7% |
| Equity | 10/15 | €1,373,551 | €1,582,123 | +€208,572 | +15.2% |
| Contributions | 10/11 | €1,250,000 | €1,250,000 | = | 0.0% |
| Capital | 10 | €1,250,000 | €1,250,000 | = | 0.0% |
| Issued capital | 100 | €1,250,000 | €1,250,000 | = | 0.0% |
| Reserves | 13 | €6,178 | €332,123 | +€325,946 | +5276.3% |
| Non-distributable reserves | 130/1 | €6,178 | €30,029 | +€23,851 | +386.1% |
| Legal reserve | 130 | €6,178 | €30,029 | +€23,851 | +386.1% |
| Distributable reserves | 133 | - | €302,095 | +€302,095 | |
| Profit (loss) carried forward | 14 | €117,374 | €0 | -€117,374 | -100.0% |
| Amounts payable | 17/49 | €11,972,685 | €11,407,826 | -€564,859 | -4.7% |
| Amounts payable after more than one year | 17 | €10,810,361 | €9,971,355 | -€839,006 | -7.8% |
| Financial debts | 170/4 | €10,810,361 | €9,971,355 | -€839,006 | -7.8% |
| Amounts payable within one year | 42/48 | €1,162,324 | €1,436,471 | +€274,147 | +23.6% |
| Current portion of amounts payable after more than one year | 42 | €913,688 | €923,006 | +€9,318 | +1.0% |
| Financial debts | 43 | - | €16,813 | +€16,813 | |
| Credit institutions | 430/8 | - | €16,813 | +€16,813 | |
| Trade debts | 44 | €109,278 | €99,669 | -€9,609 | -8.8% |
| Suppliers | 440/4 | €109,278 | €99,669 | -€9,609 | -8.8% |
| Taxes, remuneration and social security | 45 | €102,913 | €68,500 | -€34,414 | -33.4% |
| Taxes | 450/3 | €102,913 | €68,500 | -€34,414 | -33.4% |
| Other amounts payable | 47/48 | €36,445 | €328,483 | +€292,038 | +801.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €474,944 | €510,142 | +€35,197 | +7.4% |
| Other operating charges | 640/8 | €119,866 | €137,470 | +€17,605 | +14.7% |
| Gross operating margin | 9900 | €1,062,954 | €1,039,658 | -€23,295 | -2.2% |
| Operating profit (loss) | 9901 | €468,144 | €392,046 | -€76,097 | -16.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €153,479 | €113,687 | -€39,792 | -25.9% |
| Recurring financial charges | 65 | €153,479 | €113,687 | -€39,792 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €314,664 | €278,359 | -€36,305 | -11.5% |
| Income taxes | 67/77 | €46,296 | €69,787 | +€23,491 | +50.7% |
| Profit (loss) for the period | 9904 | €268,369 | €208,572 | -€59,797 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €268,369 | €208,572 | -€59,797 | -22.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.