KP 81: 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.
KP 81
Largest movements
- Stocks and contracts +€7,372
up €7,372 (+162%), from €4,552 to €11,924
- Cash +€1,746
up €1,746 (+80,447%), from €2 to €1,748
mainly Net result for the year (+€5,895) and Tax, wage and social debts (+€2,091)
- Deferred charges and accrued income +€1,674
new in 2025: €1,674
- Receivables within one year -€791
down €791 (-28.5%), from €2,778 to €1,987
- Profit (loss) carried forward +€5,895
up €5,895 (+109%), from €5,392 to €11,287
- Tax, wage and social debts +€2,091
new in 2025: €2,091
of which Remuneration and social security: +€2,000
- Trade debts +€2,014
up €2,014 (+457%), from €440 to €2,455
- Turnover +€196,021
up €196,021 (+129%), from €151,765 to €347,786
- Purchases and services +€193,940
up €193,940 (+133%), from €146,347 to €340,286
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 | €7,333 | €17,333 | +€10,000 | +136% |
| Current assets | 29/58 | €7,333 | €17,333 | +€10,000 | +136% |
| Stocks and contracts in progress | 3 | €4,552 | €11,924 | +€7,372 | +162% |
| Stocks | 30/36 | €4,552 | €11,924 | +€7,372 | +162% |
| Amounts receivable within one year | 40/41 | €2,778 | €1,987 | -€791 | -28.5% |
| Other amounts receivable | 41 | €2,778 | €1,987 | -€791 | -28.5% |
| Cash at bank and in hand | 54/58 | €2 | €1,748 | +€1,746 | +80,447% |
| Deferred charges and accrued income | 490/1 | - | €1,674 | +€1,674 | |
| Total equity and liabilities | 10/49 | €7,333 | €17,333 | +€10,000 | +136% |
| Equity | 10/15 | €6,892 | €12,787 | +€5,895 | +85.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,392 | €11,287 | +€5,895 | +109% |
| Amounts payable | 17/49 | €440 | €4,546 | +€4,105 | +932% |
| Amounts payable within one year | 42/48 | €440 | €4,546 | +€4,105 | +932% |
| Trade debts | 44 | €440 | €2,455 | +€2,014 | +457% |
| Suppliers | 440/4 | €440 | €2,455 | +€2,014 | +457% |
| Taxes, remuneration and social security | 45 | - | €2,091 | +€2,091 | |
| Taxes | 450/3 | - | €91 | +€91 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Turnover | 70 | €151,765 | €347,786 | +€196,021 | +129% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,347 | €340,286 | +€193,940 | +133% |
| Other operating charges | 640/8 | - | €147 | +€147 | |
| Gross operating margin | 9900 | €5,419 | €7,500 | +€2,081 | +38.4% |
| Operating profit (loss) | 9901 | €5,419 | €7,353 | +€1,934 | +35.7% |
| Financial charges | 65/66B | €26 | €110 | +€84 | +321% |
| Recurring financial charges | 65 | €26 | €110 | +€84 | +321% |
| Profit (loss) for the period before taxes | 9903 | €5,392 | €7,243 | +€1,850 | +34.3% |
| Income taxes | 67/77 | - | €1,348 | +€1,348 | |
| Profit (loss) for the period | 9904 | €5,392 | €5,895 | +€502 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,392 | €5,895 | +€502 | +9.3% |
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 26 October 2026 via checked.be.