KINDT TECHNICS: 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 TECHNICS
Largest movements
- Current investments -€87,998
down €87,998 (-18.2%), from €483,197 to €395,199
- Receivables within one year +€48,932
up €48,932 (+63.4%), from €77,123 to €126,055
of which Trade receivables: +€68,727
- Tangible fixed assets -€18,213
down €18,213 (-13.7%), from €132,697 to €114,484
of which Furniture and vehicles: -€17,314
- Reserves -€31,000
down €31,000 (-8.4%), from €367,110 to €336,110
of which Distributable reserves: -€31,000
- Trade debts -€15,343
down €15,343 (-6.4%), from €239,965 to €224,622
- Tax, wage and social debts -€9,166
down €9,166 (-24.0%), from €38,210 to €29,044
of which Taxes: -€15,847
- Gross operating margin +€25,949
up €25,949 (+10.1%), from €256,189 to €282,138
- Purchases and services -€17,103
down €17,103 (-3.4%), from €496,900 to €479,797
- Staff costs +€16,798
up €16,798 (+14.5%), from €116,232 to €133,030
- Depreciation +€13,225
up €13,225 (+182%), from €7,269 to €20,494
- Taxes -€10,395
down €10,395 (-21.5%), from €48,455 to €38,060
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €732,678 | €678,307 | -€54,371 | -7.4% |
| Fixed assets | 21/28 | €135,564 | €117,351 | -€18,213 | -13.4% |
| Tangible fixed assets | 22/27 | €132,697 | €114,484 | -€18,213 | -13.7% |
| Plant, machinery and equipment | 23 | €3,834 | €2,935 | -€899 | -23.4% |
| Furniture and vehicles | 24 | €128,863 | €111,549 | -€17,314 | -13.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €2,867 | €2,867 | = | 0.0% |
| Current assets | 29/58 | €597,114 | €560,956 | -€36,158 | -6.1% |
| Stocks and contracts in progress | 3 | €20,371 | €20,681 | +€310 | +1.5% |
| Stocks | 30/36 | €20,371 | €20,681 | +€310 | +1.5% |
| Amounts receivable within one year | 40/41 | €77,123 | €126,055 | +€48,932 | +63.4% |
| Trade receivables | 40 | €48,407 | €117,134 | +€68,727 | +142% |
| Other amounts receivable | 41 | €28,716 | €8,921 | -€19,795 | -68.9% |
| Current investments | 50/53 | €483,197 | €395,199 | -€87,998 | -18.2% |
| Cash at bank and in hand | 54/58 | €16,423 | €19,021 | +€2,598 | +15.8% |
| Total equity and liabilities | 10/49 | €732,678 | €678,307 | -€54,371 | -7.4% |
| Equity | 10/15 | €451,051 | €421,239 | -€29,812 | -6.6% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Capital | 10 | €12,403 | €12,403 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €367,110 | €336,110 | -€31,000 | -8.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €365,250 | €334,250 | -€31,000 | -8.5% |
| Profit (loss) carried forward | 14 | €71,538 | €72,726 | +€1,188 | +1.7% |
| Amounts payable | 17/49 | €281,627 | €257,068 | -€24,559 | -8.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €281,627 | €257,068 | -€24,559 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €239,965 | €224,622 | -€15,343 | -6.4% |
| Suppliers | 440/4 | €239,965 | €224,622 | -€15,343 | -6.4% |
| Taxes, remuneration and social security | 45 | €38,210 | €29,044 | -€9,166 | -24.0% |
| Taxes | 450/3 | €25,607 | €9,760 | -€15,847 | -61.9% |
| Remuneration and social security | 454/9 | €12,603 | €19,284 | +€6,681 | +53.0% |
| Other amounts payable | 47/48 | €3,452 | €3,402 | -€50 | -1.4% |
| Turnover | 70 | €749,279 | €757,374 | +€8,095 | +1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €496,900 | €479,797 | -€17,103 | -3.4% |
| Remuneration, social security and pensions | 62 | €116,232 | €133,030 | +€16,798 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,269 | €20,494 | +€13,225 | +182% |
| Other operating charges | 640/8 | €3,360 | €1,604 | -€1,756 | -52.3% |
| Gross operating margin | 9900 | €256,189 | €282,138 | +€25,949 | +10.1% |
| Operating profit (loss) | 9901 | €129,328 | €127,010 | -€2,318 | -1.8% |
| Financial income | 75/76B | €3,419 | €1,945 | -€1,474 | -43.1% |
| Recurring financial income | 75 | €3,419 | €1,945 | -€1,474 | -43.1% |
| Financial charges | 65/66B | €343 | €707 | +€364 | +106% |
| Recurring financial charges | 65 | €343 | €707 | +€364 | +106% |
| Profit (loss) for the period before taxes | 9903 | €132,404 | €128,248 | -€4,156 | -3.1% |
| Income taxes | 67/77 | €48,455 | €38,060 | -€10,395 | -21.5% |
| Profit (loss) for the period | 9904 | €83,949 | €90,188 | +€6,239 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,949 | €90,188 | +€6,239 | +7.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.