KINDADERM: 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.
KINDADERM
Largest movements
- Cash +€33,247
up €33,247 (+1390.0%), from €2,392 to €35,639
mainly Net result for the year (+€62,337) and Depreciation (+€3,762)
- Tangible fixed assets +€11,946
up €11,946 (+136.0%), from €8,784 to €20,730
of which Furniture and vehicles: +€9,117
- Deferred charges and accrued income +€9,328
up €9,328 (+98.8%), from €9,438 to €18,766
- Receivables within one year +€3,489
new in 2025: €3,489
- Profit (loss) carried forward +€62,337
up €62,337 (+3822.8%), from €1,631 to €63,968
- Debts after one year -€4,252
no longer reported in 2025 (was €4,252)
- Tax, wage and social debts +€2,194
up €2,194 (+407.0%), from €539 to €2,732
of which Remuneration and social security: +€2,117
- Short-term financial debts -€968
down €968 (-41.2%), from €2,349 to €1,381
- Gross operating margin +€80,959
up €80,959 (+3243.8%), from €2,496 to €83,455
- Taxes +€15,978
up €15,978 (+3001.6%), from €532 to €16,511
- Depreciation +€3,486
up €3,486 (+1266.1%), from €275 to €3,762
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 | €20,734 | €78,623 | +€57,890 | +279.2% |
| Fixed assets | 21/28 | €8,904 | €20,730 | +€11,826 | +132.8% |
| Tangible fixed assets | 22/27 | €8,784 | €20,730 | +€11,946 | +136.0% |
| Plant, machinery and equipment | 23 | €2,275 | €1,770 | -€505 | -22.2% |
| Furniture and vehicles | 24 | €6,509 | €15,626 | +€9,117 | +140.1% |
| Other tangible fixed assets | 26 | - | €3,334 | +€3,334 | |
| Financial fixed assets | 28 | €120 | - | -€120 | |
| Current assets | 29/58 | €11,830 | €57,893 | +€46,064 | +389.4% |
| Amounts receivable within one year | 40/41 | - | €3,489 | +€3,489 | |
| Other amounts receivable | 41 | - | €3,489 | +€3,489 | |
| Cash at bank and in hand | 54/58 | €2,392 | €35,639 | +€33,247 | +1390.0% |
| Deferred charges and accrued income | 490/1 | €9,438 | €18,766 | +€9,328 | +98.8% |
| Total equity and liabilities | 10/49 | €20,734 | €78,623 | +€57,890 | +279.2% |
| Equity | 10/15 | €4,631 | €66,968 | +€62,337 | +1346.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,631 | €63,968 | +€62,337 | +3822.8% |
| Amounts payable | 17/49 | €16,103 | €11,655 | -€4,448 | -27.6% |
| Amounts payable after more than one year | 17 | €4,252 | - | -€4,252 | |
| Financial debts | 170/4 | €4,252 | - | -€4,252 | |
| Amounts payable within one year | 42/48 | €11,851 | €11,655 | -€196 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €4,941 | €4,252 | -€689 | -13.9% |
| Financial debts | 43 | €2,349 | €1,381 | -€968 | -41.2% |
| Credit institutions | 430/8 | €2,349 | €1,381 | -€968 | -41.2% |
| Trade debts | 44 | €2,653 | €2,006 | -€647 | -24.4% |
| Suppliers | 440/4 | €2,653 | €2,006 | -€647 | -24.4% |
| Taxes, remuneration and social security | 45 | €539 | €2,732 | +€2,194 | +407.0% |
| Taxes | 450/3 | €539 | €616 | +€77 | +14.3% |
| Remuneration and social security | 454/9 | - | €2,117 | +€2,117 | |
| Other amounts payable | 47/48 | €1,369 | €1,284 | -€85 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €3,762 | +€3,486 | +1266.1% |
| Other operating charges | 640/8 | - | €541 | +€541 | |
| Gross operating margin | 9900 | €2,496 | €83,455 | +€80,959 | +3243.8% |
| Operating profit (loss) | 9901 | €2,220 | €79,152 | +€76,932 | +3464.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €57 | €305 | +€247 | +429.9% |
| Recurring financial charges | 65 | €57 | €305 | +€247 | +429.9% |
| Profit (loss) for the period before taxes | 9903 | €2,163 | €78,848 | +€76,685 | +3545.3% |
| Income taxes | 67/77 | €532 | €16,511 | +€15,978 | +3001.6% |
| Profit (loss) for the period | 9904 | €1,631 | €62,337 | +€60,707 | +3722.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,631 | €62,337 | +€60,707 | +3722.8% |
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 6 October 2026 via checked.be.