Kitwerken Elasticprof: 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.
Kitwerken Elasticprof
Largest movements
- Cash +€42,511
up €42,511, from €0 to €42,511
mainly Net result for the year (+€53,611) and Depreciation (+€5,868)
- Tangible fixed assets -€5,526
down €5,526 (-20.2%), from €27,394 to €21,868
of which Furniture and vehicles: -€3,919
- Deferred charges and accrued income +€2,558
up €2,558 (+1970.0%), from €130 to €2,688
- Profit (loss) carried forward +€51,945
up €51,945 (+292.1%), from €17,785 to €69,729
- Current portion of long-term debt -€8,061
down €8,061 (-100.0%), from €8,061 to €0
- Trade debts -€5,705
down €5,705 (-93.1%), from €6,126 to €421
- Tax, wage and social debts +€2,172
up €2,172 (+632.1%), from €344 to €2,516
- Short-term financial debts -€1,156
down €1,156 (-100.0%), from €1,156 to €0
- Gross operating margin +€45,936
up €45,936 (+132.6%), from €34,650 to €80,586
- Taxes +€10,209
up €10,209 (+170.9%), from €5,973 to €16,182
- Depreciation +€1,644
up €1,644 (+38.9%), from €4,225 to €5,868
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 | €62,579 | €101,731 | +€39,152 | +62.6% |
| Fixed assets | 21/28 | €27,394 | €21,868 | -€5,526 | -20.2% |
| Tangible fixed assets | 22/27 | €27,394 | €21,868 | -€5,526 | -20.2% |
| Plant, machinery and equipment | 23 | €15,610 | €14,003 | -€1,607 | -10.3% |
| Furniture and vehicles | 24 | €11,784 | €7,865 | -€3,919 | -33.3% |
| Current assets | 29/58 | €35,185 | €79,863 | +€44,678 | +127.0% |
| Stocks and contracts in progress | 3 | €1,870 | €1,845 | -€25 | -1.3% |
| Stocks | 30/36 | €1,870 | €1,845 | -€25 | -1.3% |
| Amounts receivable within one year | 40/41 | €33,185 | €32,820 | -€366 | -1.1% |
| Trade receivables | 40 | €18,469 | €20,089 | +€1,620 | +8.8% |
| Other amounts receivable | 41 | €14,716 | €12,730 | -€1,986 | -13.5% |
| Cash at bank and in hand | 54/58 | €0 | €42,511 | +€42,511 | |
| Deferred charges and accrued income | 490/1 | €130 | €2,688 | +€2,558 | +1970.0% |
| Total equity and liabilities | 10/49 | €62,579 | €101,731 | +€39,152 | +62.6% |
| Equity | 10/15 | €45,395 | €97,340 | +€51,945 | +114.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €25,111 | €25,111 | = | 0.0% |
| Distributable reserves | 133 | €25,111 | €25,111 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,785 | €69,729 | +€51,945 | +292.1% |
| Amounts payable | 17/49 | €17,184 | €4,391 | -€12,793 | -74.4% |
| Amounts payable within one year | 42/48 | €17,061 | €4,269 | -€12,791 | -75.0% |
| Current portion of amounts payable after more than one year | 42 | €8,061 | €0 | -€8,061 | -100.0% |
| Financial debts | 43 | €1,156 | €0 | -€1,156 | -100.0% |
| Credit institutions | 430/8 | €1,156 | €0 | -€1,156 | -100.0% |
| Trade debts | 44 | €6,126 | €421 | -€5,705 | -93.1% |
| Suppliers | 440/4 | €6,126 | €421 | -€5,705 | -93.1% |
| Taxes, remuneration and social security | 45 | €344 | €2,516 | +€2,172 | +632.1% |
| Taxes | 450/3 | €344 | €2,516 | +€2,172 | +632.1% |
| Other amounts payable | 47/48 | €1,374 | €1,333 | -€42 | -3.0% |
| Accrued charges and deferred income | 492/3 | €123 | €122 | -€1 | -1.2% |
| Remuneration, social security and pensions | 62 | €2,577 | €2,867 | +€289 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,225 | €5,868 | +€1,644 | +38.9% |
| Other operating charges | 640/8 | €1,686 | €1,324 | -€362 | -21.5% |
| Gross operating margin | 9900 | €34,650 | €80,586 | +€45,936 | +132.6% |
| Operating profit (loss) | 9901 | €26,162 | €70,528 | +€44,366 | +169.6% |
| Financial income | 75/76B | €383 | €511 | +€128 | +33.5% |
| Recurring financial income | 75 | €383 | €511 | +€128 | +33.5% |
| Financial charges | 65/66B | €1,069 | €1,245 | +€176 | +16.5% |
| Recurring financial charges | 65 | €1,069 | €1,245 | +€176 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €25,476 | €69,793 | +€44,318 | +174.0% |
| Income taxes | 67/77 | €5,973 | €16,182 | +€10,209 | +170.9% |
| Profit (loss) for the period | 9904 | €19,503 | €53,611 | +€34,108 | +174.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,503 | €53,611 | +€34,108 | +174.9% |
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 12 October 2026 via checked.be.