KIT and DESIGN: 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.
KIT and DESIGN
Largest movements
- Receivables within one year +€6,943
up €6,943 (+29.0%), from €23,970 to €30,913
of which Other amounts receivable: +€6,830
- Tangible fixed assets +€5,625
up €5,625 (+338%), from €1,665 to €7,290
of which Furniture and vehicles: +€6,018
- Cash +€2,622
up €2,622 (+87.8%), from €2,987 to €5,609
mainly Trade debts (+€6,474) and Net result for the year (+€5,759)
- Trade debts +€6,474
up €6,474 (+630%), from €1,027 to €7,501
- Profit (loss) carried forward +€5,759
up €5,759 (+16.5%), from -€34,983 to -€29,224
- Current portion of long-term debt +€3,377
up €3,377 (+322%), from €1,049 to €4,426
- Short-term financial debts +€2,000
new in 2025: €2,000
- Other debts -€1,777
no longer reported in 2025 (was €1,777)
- Gross operating margin -€3,039
down €3,039 (-16.6%), from €18,344 to €15,305
- Depreciation +€1,325
up €1,325 (+69.2%), from €1,914 to €3,239
- Taxes -€1,093
down €1,093 (-17.7%), from €6,164 to €5,071
- Financial charges +€317
up €317 (+120%), from €265 to €582
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 | €28,850 | €44,046 | +€15,197 | +52.7% |
| Fixed assets | 21/28 | €1,765 | €7,390 | +€5,625 | +319% |
| Tangible fixed assets | 22/27 | €1,665 | €7,290 | +€5,625 | +338% |
| Furniture and vehicles | 24 | €1,000 | €7,018 | +€6,018 | +602% |
| Other tangible fixed assets | 26 | €665 | €272 | -€393 | -59.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €27,085 | €36,656 | +€9,572 | +35.3% |
| Amounts receivable within one year | 40/41 | €23,970 | €30,913 | +€6,943 | +29.0% |
| Trade receivables | 40 | - | €113 | +€113 | |
| Other amounts receivable | 41 | €23,970 | €30,800 | +€6,830 | +28.5% |
| Cash at bank and in hand | 54/58 | €2,987 | €5,609 | +€2,622 | +87.8% |
| Deferred charges and accrued income | 490/1 | €128 | €134 | +€6 | +5.0% |
| Total equity and liabilities | 10/49 | €28,850 | €44,046 | +€15,197 | +52.7% |
| Equity | 10/15 | €13,497 | €19,255 | +€5,759 | +42.7% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €10,479 | €10,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,039 | €3,039 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,039 | €3,039 | = | 0.0% |
| Distributable reserves | 133 | €7,440 | €7,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,983 | -€29,224 | +€5,759 | +16.5% |
| Amounts payable | 17/49 | €15,353 | €24,791 | +€9,438 | +61.5% |
| Amounts payable after more than one year | 17 | €361 | €694 | +€332 | +92.0% |
| Financial debts | 170/4 | €361 | €694 | +€332 | +92.0% |
| Amounts payable within one year | 42/48 | €14,992 | €24,098 | +€9,106 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | €1,049 | €4,426 | +€3,377 | +322% |
| Financial debts | 43 | - | €2,000 | +€2,000 | |
| Credit institutions | 430/8 | - | €2,000 | +€2,000 | |
| Trade debts | 44 | €1,027 | €7,501 | +€6,474 | +630% |
| Suppliers | 440/4 | €1,027 | €7,501 | +€6,474 | +630% |
| Taxes, remuneration and social security | 45 | €11,139 | €10,171 | -€968 | -8.7% |
| Taxes | 450/3 | €11,139 | €10,171 | -€968 | -8.7% |
| Other amounts payable | 47/48 | €1,777 | - | -€1,777 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,914 | €3,239 | +€1,325 | +69.2% |
| Other operating charges | 640/8 | €511 | €655 | +€144 | +28.2% |
| Gross operating margin | 9900 | €18,344 | €15,305 | -€3,039 | -16.6% |
| Operating profit (loss) | 9901 | €15,918 | €11,410 | -€4,508 | -28.3% |
| Financial income | 75/76B | €15 | €1 | -€14 | -93.7% |
| Recurring financial income | 75 | €15 | €1 | -€14 | -93.7% |
| Financial charges | 65/66B | €265 | €582 | +€317 | +120% |
| Recurring financial charges | 65 | €265 | €582 | +€317 | +120% |
| Profit (loss) for the period before taxes | 9903 | €15,669 | €10,829 | -€4,839 | -30.9% |
| Income taxes | 67/77 | €6,164 | €5,071 | -€1,093 | -17.7% |
| Profit (loss) for the period | 9904 | €9,505 | €5,759 | -€3,746 | -39.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,505 | €5,759 | -€3,746 | -39.4% |
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 13 October 2026 via checked.be.