KIND: 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.
KIND
Largest movements
- Receivables within one year +€4,521
up €4,521 (+9.7%), from €46,710 to €51,231
of which Trade receivables: +€9,132
- Deferred charges and accrued income +€1,411
up €1,411 (+108.7%), from €1,298 to €2,709
- Cash +€557
up €557 (+5636.4%), from €10 to €567
mainly Net result for the year (+€17,748) and Trade debts (+€525)
- Profit (loss) carried forward +€5,748
up €5,748 (+32.1%), from €17,882 to €23,630
- Gross operating margin -€14,662
down €14,662 (-42.4%), from €34,563 to €19,901
- Purchases and services +€4,016
up €4,016 (+10.0%), from €40,161 to €44,177
- Taxes -€2,645
down €2,645 (-52.8%), from €5,012 to €2,367
- Other operating charges +€1,794
up €1,794 (+2842.8%), from €63 to €1,857
- Financial income +€1,411
up €1,411 (+119.8%), from €1,178 to €2,589
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 | €48,884 | €55,058 | +€6,174 | +12.6% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €867 | €551 | -€316 | -36.4% |
| Tangible fixed assets | 22/27 | €867 | €551 | -€316 | -36.4% |
| Furniture and vehicles | 24 | €867 | €551 | -€316 | -36.4% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Current assets | 29/58 | €48,017 | €54,507 | +€6,489 | +13.5% |
| Amounts receivable within one year | 40/41 | €46,710 | €51,231 | +€4,521 | +9.7% |
| Trade receivables | 40 | €510 | €9,642 | +€9,132 | +1790.5% |
| Other amounts receivable | 41 | €46,200 | €41,589 | -€4,611 | -10.0% |
| Cash at bank and in hand | 54/58 | €10 | €567 | +€557 | +5636.4% |
| Deferred charges and accrued income | 490/1 | €1,298 | €2,709 | +€1,411 | +108.7% |
| Total equity and liabilities | 10/49 | €48,884 | €55,058 | +€6,174 | +12.6% |
| Equity | 10/15 | €22,882 | €28,630 | +€5,748 | +25.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,882 | €23,630 | +€5,748 | +32.1% |
| Amounts payable | 17/49 | €26,002 | €26,428 | +€425 | +1.6% |
| Amounts payable within one year | 42/48 | €26,002 | €26,428 | +€425 | +1.6% |
| Trade debts | 44 | €1,880 | €2,405 | +€525 | +27.9% |
| Suppliers | 440/4 | €1,880 | €2,405 | +€525 | +27.9% |
| Taxes, remuneration and social security | 45 | €12,123 | €12,023 | -€100 | -0.8% |
| Taxes | 450/3 | €12,123 | €12,023 | -€100 | -0.8% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €12,000 | €12,000 | = | 0.0% |
| Turnover | 70 | €62,703 | €63,953 | +€1,250 | +2.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €40,161 | €44,177 | +€4,016 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €774 | €316 | -€459 | -59.2% |
| Other operating charges | 640/8 | €63 | €1,857 | +€1,794 | +2842.8% |
| Gross operating margin | 9900 | €34,563 | €19,901 | -€14,662 | -42.4% |
| Operating profit (loss) | 9901 | €33,725 | €17,728 | -€15,997 | -47.4% |
| Financial income | 75/76B | €1,178 | €2,589 | +€1,411 | +119.8% |
| Recurring financial income | 75 | €1,178 | €2,589 | +€1,411 | +119.8% |
| Financial charges | 65/66B | €9 | €202 | +€193 | +2102.3% |
| Recurring financial charges | 65 | €9 | €202 | +€193 | +2102.3% |
| Profit (loss) for the period before taxes | 9903 | €34,894 | €20,115 | -€14,778 | -42.4% |
| Income taxes | 67/77 | €5,012 | €2,367 | -€2,645 | -52.8% |
| Profit (loss) for the period | 9904 | €29,882 | €17,748 | -€12,133 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,882 | €17,748 | -€12,133 | -40.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.