KIND DENNIS: what changed
What changed
KIND DENNIS
NACE 43.350, Other building finishing work
filed annual accounts (NBB)
Net result for the year
€5,865
2024 · €20,746-€14,881
Equity
€278,286
2024 · €272,420+€5,865
Cash
-
not filed
Balance sheet total
€466,159
2024 · €593,345-€127,185
Largest movements
Assets
- Receivables within one year -€67,432
down €67,432 (-54.4%), from €123,894 to €56,462
of which Trade receivables: -€66,191
- Stocks and contracts -€57,522
down €57,522 (-90.9%), from €63,272 to €5,750
Equity and liabilities
- Trade debts -€64,169
down €64,169 (-67.1%), from €95,632 to €31,463
- Other debts -€38,592
down €38,592 (-55.7%), from €69,321 to €30,729
- Debts after one year -€31,882
down €31,882 (-32.6%), from €97,926 to €66,044
Income statement
- Gross operating margin -€20,498
down €20,498 (-36.8%), from €55,708 to €35,210
- Taxes -€4,100
down €4,100 (-70.6%), from €5,812 to €1,711
- Financial charges -€2,416
down €2,416 (-28.6%), from €8,443 to €6,027
- Depreciation +€1,261
up €1,261 (+8.0%), from €15,729 to €16,990
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€20,746
Gross operating margin
-€20,498
Staff costs
+€150
Depreciation
-€1,261
Other operating charges
+€212
Financial income
-€0
Financial charges
+€2,416
Taxes
+€4,100
Result 2025
€5,865
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €593,345 | €466,159 | -€127,185 | -21.4% |
| Fixed assets | 21/28 | €406,179 | €403,948 | -€2,231 | -0.5% |
| Tangible fixed assets | 22/27 | €143,679 | €141,448 | -€2,231 | -1.6% |
| Land and buildings | 22 | €120,559 | €116,335 | -€4,223 | -3.5% |
| Plant, machinery and equipment | 23 | €4,490 | €3,578 | -€911 | -20.3% |
| Furniture and vehicles | 24 | €2,787 | €13,086 | +€10,299 | +370% |
| Leasing and similar rights | 25 | €15,844 | €8,449 | -€7,395 | -46.7% |
| Financial fixed assets | 28 | €262,500 | €262,500 | = | 0.0% |
| Current assets | 29/58 | €187,166 | €62,212 | -€124,954 | -66.8% |
| Stocks and contracts in progress | 3 | €63,272 | €5,750 | -€57,522 | -90.9% |
| Stocks | 30/36 | €63,272 | €5,750 | -€57,522 | -90.9% |
| Amounts receivable within one year | 40/41 | €123,894 | €56,462 | -€67,432 | -54.4% |
| Trade receivables | 40 | €103,616 | €37,425 | -€66,191 | -63.9% |
| Other amounts receivable | 41 | €20,278 | €19,037 | -€1,241 | -6.1% |
| Total equity and liabilities | 10/49 | €593,345 | €466,159 | -€127,185 | -21.4% |
| Equity | 10/15 | €272,420 | €278,286 | +€5,865 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,453 | €77,453 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €56,843 | €56,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,367 | €182,232 | +€5,865 | +3.3% |
| Amounts payable | 17/49 | €320,924 | €187,874 | -€133,051 | -41.5% |
| Amounts payable after more than one year | 17 | €97,926 | €66,044 | -€31,882 | -32.6% |
| Financial debts | 170/4 | €97,926 | €66,044 | -€31,882 | -32.6% |
| Amounts payable within one year | 42/48 | €222,999 | €121,830 | -€101,169 | -45.4% |
| Current portion of amounts payable after more than one year | 42 | €34,818 | €33,814 | -€1,004 | -2.9% |
| Financial debts | 43 | €23,228 | €23,724 | +€496 | +2.1% |
| Credit institutions | 430/8 | €23,228 | €23,724 | +€496 | +2.1% |
| Trade debts | 44 | €95,632 | €31,463 | -€64,169 | -67.1% |
| Suppliers | 440/4 | €95,632 | €31,463 | -€64,169 | -67.1% |
| Taxes, remuneration and social security | 45 | - | €2,100 | +€2,100 | |
| Taxes | 450/3 | - | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | €69,321 | €30,729 | -€38,592 | -55.7% |
| Remuneration, social security and pensions | 62 | €150 | - | -€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,729 | €16,990 | +€1,261 | +8.0% |
| Other operating charges | 640/8 | €4,828 | €4,617 | -€212 | -4.4% |
| Gross operating margin | 9900 | €55,708 | €35,210 | -€20,498 | -36.8% |
| Operating profit (loss) | 9901 | €35,001 | €13,604 | -€21,397 | -61.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,443 | €6,027 | -€2,416 | -28.6% |
| Recurring financial charges | 65 | €8,443 | €6,027 | -€2,416 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €26,558 | €7,577 | -€18,981 | -71.5% |
| Income taxes | 67/77 | €5,812 | €1,711 | -€4,100 | -70.6% |
| Profit (loss) for the period | 9904 | €20,746 | €5,865 | -€14,881 | -71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,746 | €5,865 | -€14,881 | -71.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.