KMD & CO: 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.
KMD & CO
Largest movements
- Cash -€4,460
down €4,460 (-80.7%), from €5,529 to €1,069
mainly Trade debts (-€6,318) and Stocks and contracts (-€2,511)
- Stocks and contracts +€2,511
up €2,511 (+14.8%), from €16,934 to €19,444
- Receivables within one year -€586
down €586 (-16.2%), from €3,625 to €3,039
- Trade debts -€6,318
down €6,318 (-75.8%), from €8,337 to €2,019
- Profit (loss) carried forward +€3,649
up €3,649 (+541%), from €675 to €4,324
- Gross operating margin +€5,403
up €5,403, from -€249 to €5,154
- Taxes +€721
up €721 (+378%), from €191 to €912
- Financial charges +€297
up €297 (+311%), from €96 to €393
- Staff costs -€201
no longer reported in 2025 (was €201)
- Other operating charges +€200
new in 2025: €200
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 | €26,088 | €23,552 | -€2,535 | -9.7% |
| Current assets | 29/58 | €26,088 | €23,552 | -€2,535 | -9.7% |
| Stocks and contracts in progress | 3 | €16,934 | €19,444 | +€2,511 | +14.8% |
| Stocks | 30/36 | €16,934 | €19,444 | +€2,511 | +14.8% |
| Amounts receivable within one year | 40/41 | €3,625 | €3,039 | -€586 | -16.2% |
| Other amounts receivable | 41 | €3,625 | €3,039 | -€586 | -16.2% |
| Cash at bank and in hand | 54/58 | €5,529 | €1,069 | -€4,460 | -80.7% |
| Total equity and liabilities | 10/49 | €26,088 | €23,552 | -€2,535 | -9.7% |
| Equity | 10/15 | €11,284 | €14,933 | +€3,649 | +32.3% |
| Contributions | 10/11 | €10,600 | €10,600 | = | 0.0% |
| Reserves | 13 | €9 | €9 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9 | €9 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9 | €9 | = | 0.0% |
| Profit (loss) carried forward | 14 | €675 | €4,324 | +€3,649 | +541% |
| Amounts payable | 17/49 | €14,804 | €8,619 | -€6,184 | -41.8% |
| Amounts payable within one year | 42/48 | €14,804 | €8,619 | -€6,184 | -41.8% |
| Trade debts | 44 | €8,337 | €2,019 | -€6,318 | -75.8% |
| Suppliers | 440/4 | €8,337 | €2,019 | -€6,318 | -75.8% |
| Taxes, remuneration and social security | 45 | €6,467 | €6,600 | +€133 | +2.1% |
| Taxes | 450/3 | €2,801 | €3,714 | +€912 | +32.6% |
| Remuneration and social security | 454/9 | €3,666 | €2,887 | -€779 | -21.2% |
| Remuneration, social security and pensions | 62 | €201 | - | -€201 | |
| Other operating charges | 640/8 | - | €200 | +€200 | |
| Gross operating margin | 9900 | -€249 | €5,154 | +€5,403 | |
| Operating profit (loss) | 9901 | -€450 | €4,954 | +€5,404 | |
| Financial charges | 65/66B | €96 | €393 | +€297 | +311% |
| Recurring financial charges | 65 | €96 | €393 | +€297 | +311% |
| Profit (loss) for the period before taxes | 9903 | -€545 | €4,562 | +€5,107 | |
| Income taxes | 67/77 | €191 | €912 | +€721 | +378% |
| Profit (loss) for the period | 9904 | -€736 | €3,649 | +€4,385 | |
| Profit (loss) for the period to be appropriated | 9905 | -€736 | €3,649 | +€4,385 |
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 20 October 2026 via checked.be.