KMDesign: 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.
KMDesign
Largest movements
- Cash -€53,739
down €53,739 (-48.7%), from €110,320 to €56,581
mainly Current investments (-€50,000) and Contributions, distributions and other (-€26,785)
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year +€12,866
up €12,866 (+55.1%), from €23,338 to €36,204
of which Trade receivables: +€9,655
- Tangible fixed assets +€9,417
up €9,417 (+15.0%), from €62,874 to €72,290
of which Furniture and vehicles: +€15,072
- Deferred charges and accrued income +€2,375
up €2,375 (+439%), from €541 to €2,916
- Reserves +€21,609
up €21,609 (+13.9%), from €154,943 to €176,551
- Tax, wage and social debts -€3,738
down €3,738 (-32.4%), from €11,545 to €7,807
- Trade debts +€2,354
up €2,354 (+131%), from €1,804 to €4,158
- Gross operating margin -€10,161
down €10,161 (-12.0%), from €84,409 to €74,248
- Staff costs -€9,823
down €9,823 (-98.5%), from €9,969 to €147
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 | €197,072 | €217,991 | +€20,919 | +10.6% |
| Fixed assets | 21/28 | €62,874 | €72,290 | +€9,417 | +15.0% |
| Tangible fixed assets | 22/27 | €62,874 | €72,290 | +€9,417 | +15.0% |
| Land and buildings | 22 | €62,874 | €57,218 | -€5,655 | -9.0% |
| Furniture and vehicles | 24 | - | €15,072 | +€15,072 | |
| Current assets | 29/58 | €134,199 | €145,701 | +€11,502 | +8.6% |
| Amounts receivable within one year | 40/41 | €23,338 | €36,204 | +€12,866 | +55.1% |
| Trade receivables | 40 | €22,432 | €32,086 | +€9,655 | +43.0% |
| Other amounts receivable | 41 | €906 | €4,117 | +€3,211 | +354% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €110,320 | €56,581 | -€53,739 | -48.7% |
| Deferred charges and accrued income | 490/1 | €541 | €2,916 | +€2,375 | +439% |
| Total equity and liabilities | 10/49 | €197,072 | €217,991 | +€20,919 | +10.6% |
| Equity | 10/15 | €174,943 | €196,551 | +€21,609 | +12.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €154,943 | €176,551 | +€21,609 | +13.9% |
| Distributable reserves | 133 | €154,943 | €176,551 | +€21,609 | +13.9% |
| Amounts payable | 17/49 | €22,130 | €21,440 | -€690 | -3.1% |
| Amounts payable within one year | 42/48 | €20,162 | €18,259 | -€1,903 | -9.4% |
| Trade debts | 44 | €1,804 | €4,158 | +€2,354 | +131% |
| Suppliers | 440/4 | €1,804 | €4,158 | +€2,354 | +131% |
| Taxes, remuneration and social security | 45 | €11,545 | €7,807 | -€3,738 | -32.4% |
| Taxes | 450/3 | €11,545 | €7,807 | -€3,738 | -32.4% |
| Other amounts payable | 47/48 | €6,813 | €6,295 | -€518 | -7.6% |
| Accrued charges and deferred income | 492/3 | €1,968 | €3,181 | +€1,213 | +61.6% |
| Remuneration, social security and pensions | 62 | €9,969 | €147 | -€9,823 | -98.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,081 | €6,390 | +€309 | +5.1% |
| Other operating charges | 640/8 | €804 | €591 | -€213 | -26.5% |
| Gross operating margin | 9900 | €84,409 | €74,248 | -€10,161 | -12.0% |
| Operating profit (loss) | 9901 | €67,555 | €67,120 | -€435 | -0.6% |
| Financial income | 75/76B | €205 | €615 | +€410 | +200% |
| Recurring financial income | 75 | €205 | €615 | +€410 | +200% |
| Financial charges | 65/66B | €323 | €172 | -€151 | -46.7% |
| Recurring financial charges | 65 | €323 | €172 | -€151 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €67,437 | €67,563 | +€126 | +0.2% |
| Income taxes | 67/77 | €19,145 | €19,170 | +€25 | +0.1% |
| Profit (loss) for the period | 9904 | €48,292 | €48,393 | +€101 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €48,292 | €48,393 | +€101 | +0.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.