KMD Technics: what changed
Two fiscal 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 Technics
Largest movements
- Cash +€26,943
up €26,943 (+469.3%), from €5,742 to €32,685
mainly Net result for the year (+€22,306) and Depreciation (+€11,214)
- Tangible fixed assets -€11,214
down €11,214 (-37.6%), from €29,829 to €18,615
of which Furniture and vehicles: -€10,784
- Receivables within one year -€9,197
down €9,197 (-90.2%), from €10,194 to €997
of which Trade receivables: -€4,782
- Reserves +€22,306
up €22,306 (+350.4%), from €6,366 to €28,672
- Other debts -€7,489
no longer reported in 2025 (was €7,489)
- Debts after one year -€7,445
down €7,445 (-40.0%), from €18,595 to €11,150
- Tax, wage and social debts -€824
down €824 (-96.6%), from €853 to €29
- Gross operating margin +€40,075
up €40,075 (+1468.7%), from €2,729 to €42,804
- Taxes +€6,485
up €6,485 (+1433.4%), from €452 to €6,938
- Depreciation +€3,000
up €3,000 (+36.5%), from €8,214 to €11,214
- Financial charges -€961
down €961 (-46.5%), from €2,069 to €1,108
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 | €45,765 | €52,296 | +€6,531 | +14.3% |
| Fixed assets | 21/28 | €29,829 | €18,615 | -€11,214 | -37.6% |
| Tangible fixed assets | 22/27 | €29,829 | €18,615 | -€11,214 | -37.6% |
| Plant, machinery and equipment | 23 | €486 | €56 | -€430 | -88.5% |
| Furniture and vehicles | 24 | €29,343 | €18,559 | -€10,784 | -36.8% |
| Current assets | 29/58 | €15,936 | €33,682 | +€17,746 | +111.4% |
| Amounts receivable within one year | 40/41 | €10,194 | €997 | -€9,197 | -90.2% |
| Trade receivables | 40 | €4,782 | - | -€4,782 | |
| Other amounts receivable | 41 | €5,412 | €997 | -€4,415 | -81.6% |
| Cash at bank and in hand | 54/58 | €5,742 | €32,685 | +€26,943 | +469.3% |
| Total equity and liabilities | 10/49 | €45,765 | €52,296 | +€6,531 | +14.3% |
| Equity | 10/15 | €11,366 | €33,672 | +€22,306 | +196.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,366 | €28,672 | +€22,306 | +350.4% |
| Distributable reserves | 133 | €6,366 | €28,672 | +€22,306 | +350.4% |
| Amounts payable | 17/49 | €34,399 | €18,624 | -€15,775 | -45.9% |
| Amounts payable after more than one year | 17 | €18,595 | €11,150 | -€7,445 | -40.0% |
| Financial debts | 170/4 | €18,595 | €11,150 | -€7,445 | -40.0% |
| Amounts payable within one year | 42/48 | €15,804 | €7,474 | -€8,330 | -52.7% |
| Current portion of amounts payable after more than one year | 42 | €7,111 | €7,445 | +€334 | +4.7% |
| Trade debts | 44 | €351 | - | -€351 | |
| Suppliers | 440/4 | €351 | - | -€351 | |
| Taxes, remuneration and social security | 45 | €853 | €29 | -€824 | -96.6% |
| Taxes | 450/3 | €853 | €29 | -€824 | -96.6% |
| Other amounts payable | 47/48 | €7,489 | - | -€7,489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,214 | €11,214 | +€3,000 | +36.5% |
| Other operating charges | 640/8 | €1,677 | €1,336 | -€341 | -20.3% |
| Gross operating margin | 9900 | €2,729 | €42,804 | +€40,075 | +1468.7% |
| Operating profit (loss) | 9901 | -€7,163 | €30,254 | +€37,416 | |
| Financial income | 75/76B | - | €98 | +€98 | |
| Recurring financial income | 75 | - | €98 | +€98 | |
| Financial charges | 65/66B | €2,069 | €1,108 | -€961 | -46.5% |
| Recurring financial charges | 65 | €2,069 | €1,108 | -€961 | -46.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,232 | €29,244 | +€38,475 | |
| Income taxes | 67/77 | €452 | €6,938 | +€6,485 | +1433.4% |
| Profit (loss) for the period | 9904 | -€9,684 | €22,306 | +€31,990 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,684 | €22,306 | +€31,990 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.