KINDT BEHEER: 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.
KINDT BEHEER
Largest movements
- Cash -€52,114
down €52,114 (-86.4%), from €60,351 to €8,237
mainly Contributions, distributions and other (-€52,500) and Receivables within one year (-€49,736)
- Receivables within one year +€49,736
up €49,736 (+46.3%), from €107,363 to €157,099
of which Trade receivables: +€50,800
- Tangible fixed assets -€26,068
down €26,068 (-25.1%), from €103,798 to €77,730
of which Land and buildings: -€13,975
- Reserves -€16,500
down €16,500 (-7.3%), from €225,860 to €209,360
of which Distributable reserves: -€16,500
- Current portion of long-term debt -€13,877
down €13,877 (-100%), from €13,877 to €0
- Taxes -€5,623
down €5,623 (-24.1%), from €23,365 to €17,742
- Purchases and services -€3,900
down €3,900 (-15.0%), from €25,979 to €22,079
- Turnover -€2,500
down €2,500 (-3.0%), from €82,500 to €80,000
- Gross operating margin -€1,258
down €1,258 (-1.5%), from €84,190 to €82,932
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.
Derived cash bridge
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 | €271,512 | €243,066 | -€28,446 | -10.5% |
| Fixed assets | 21/28 | €103,798 | €77,730 | -€26,068 | -25.1% |
| Tangible fixed assets | 22/27 | €103,798 | €77,730 | -€26,068 | -25.1% |
| Land and buildings | 22 | €58,649 | €44,674 | -€13,975 | -23.8% |
| Furniture and vehicles | 24 | €45,149 | €33,056 | -€12,093 | -26.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €167,714 | €165,336 | -€2,378 | -1.4% |
| Amounts receivable within one year | 40/41 | €107,363 | €157,099 | +€49,736 | +46.3% |
| Trade receivables | 40 | €105,875 | €156,675 | +€50,800 | +48.0% |
| Other amounts receivable | 41 | €1,488 | €424 | -€1,064 | -71.5% |
| Cash at bank and in hand | 54/58 | €60,351 | €8,237 | -€52,114 | -86.4% |
| Total equity and liabilities | 10/49 | €271,512 | €243,066 | -€28,446 | -10.5% |
| Equity | 10/15 | €249,822 | €233,455 | -€16,367 | -6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €225,860 | €209,360 | -€16,500 | -7.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,500 | €17,500 | = | 0.0% |
| Distributable reserves | 133 | €206,500 | €190,000 | -€16,500 | -8.0% |
| Profit (loss) carried forward | 14 | €17,762 | €17,895 | +€133 | +0.7% |
| Amounts payable | 17/49 | €21,690 | €9,611 | -€12,079 | -55.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €21,690 | €9,611 | -€12,079 | -55.7% |
| Current portion of amounts payable after more than one year | 42 | €13,877 | €0 | -€13,877 | -100% |
| Trade debts | 44 | €0 | €1,798 | +€1,798 | |
| Suppliers | 440/4 | €0 | €1,798 | +€1,798 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,813 | €7,813 | = | 0.0% |
| Turnover | 70 | €82,500 | €80,000 | -€2,500 | -3.0% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,979 | €22,079 | -€3,900 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,219 | €26,068 | -€151 | -0.6% |
| Other operating charges | 640/8 | €2,039 | €2,837 | +€798 | +39.1% |
| Gross operating margin | 9900 | €84,190 | €82,932 | -€1,258 | -1.5% |
| Operating profit (loss) | 9901 | €55,932 | €54,027 | -€1,905 | -3.4% |
| Financial income | 75/76B | €577 | - | -€577 | |
| Recurring financial income | 75 | €577 | - | -€577 | |
| Financial charges | 65/66B | €432 | €152 | -€280 | -64.8% |
| Recurring financial charges | 65 | €432 | €152 | -€280 | -64.8% |
| Profit (loss) for the period before taxes | 9903 | €56,077 | €53,875 | -€2,202 | -3.9% |
| Income taxes | 67/77 | €23,365 | €17,742 | -€5,623 | -24.1% |
| Profit (loss) for the period | 9904 | €32,712 | €36,133 | +€3,421 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €32,712 | €36,133 | +€3,421 | +10.5% |
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 30 October 2026 via checked.be.