KP SPORTING: 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.
What changed
KP SPORTING
NACE 95.290, Repair and maintenance of other personal and household goods
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,816
2024 · €28,171-€16,355
Equity
€305,278
2024 · €293,462+€11,816
Cash
€7,384
2024 · €10,914-€3,530
Balance sheet total
€807,932
2024 · €835,926-€27,994
Largest movements
Assets
- Tangible fixed assets -€24,661
down €24,661 (-3.2%), from €760,832 to €736,171
Equity and liabilities
- Debts after one year -€44,128
down €44,128 (-11.8%), from €375,158 to €331,031
- Profit (loss) carried forward +€10,910
up €10,910, from -€10,910 to €0
Income statement
- Gross operating margin -€12,401
down €12,401 (-17.8%), from €69,704 to €57,303
- Taxes +€3,678
up €3,678 (+1579.7%), from €233 to €3,911
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.
Result 2024
€28,171
Gross operating margin
-€12,401
Other operating charges
+€246
Financial income
-€136
Financial charges
-€386
Taxes
-€3,678
Result 2025
€11,816
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.
From operations
+€39,279
Investment
-€137
Financing
-€42,671
Cash 2024
€10,914
From operations (derived)
+€39,279
Net result for the year
+€11,816
Depreciation
+€24,661
Deferred charges and accrued income
-€60
Tax, wage and social debts
+€3,415
Other debts
-€1,604
Accrued charges and deferred income
+€1,050
Investment (derived)
-€137
Current investments
-€137
Financing
-€42,671
Debts after one year
-€44,128
Current portion of long-term debt
+€1,456
Cash 2025
€7,384
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €835,926 | €807,932 | -€27,994 | -3.3% |
| Fixed assets | 21/28 | €761,332 | €736,671 | -€24,661 | -3.2% |
| Tangible fixed assets | 22/27 | €760,832 | €736,171 | -€24,661 | -3.2% |
| Land and buildings | 22 | €760,832 | €736,171 | -€24,661 | -3.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €74,594 | €71,262 | -€3,333 | -4.5% |
| Amounts receivable within one year | 40/41 | €303 | €303 | = | 0.0% |
| Other amounts receivable | 41 | €303 | €303 | = | 0.0% |
| Current investments | 50/53 | €61,865 | €62,002 | +€137 | +0.2% |
| Cash at bank and in hand | 54/58 | €10,914 | €7,384 | -€3,530 | -32.3% |
| Deferred charges and accrued income | 490/1 | €1,513 | €1,573 | +€60 | +4.0% |
| Total equity and liabilities | 10/49 | €835,926 | €807,932 | -€27,994 | -3.3% |
| Equity | 10/15 | €293,462 | €305,278 | +€11,816 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €285,772 | €286,678 | +€906 | +0.3% |
| Distributable reserves | 133 | €285,772 | €286,678 | +€906 | +0.3% |
| Profit (loss) carried forward | 14 | -€10,910 | €0 | +€10,910 | |
| Amounts payable | 17/49 | €542,464 | €502,655 | -€39,810 | -7.3% |
| Amounts payable after more than one year | 17 | €375,158 | €331,031 | -€44,128 | -11.8% |
| Financial debts | 170/4 | €375,158 | €331,031 | -€44,128 | -11.8% |
| Amounts payable within one year | 42/48 | €166,606 | €169,874 | +€3,268 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €42,671 | €44,128 | +€1,456 | +3.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €3,415 | +€3,415 | |
| Taxes | 450/3 | €0 | €3,415 | +€3,415 | |
| Other amounts payable | 47/48 | €123,935 | €122,331 | -€1,604 | -1.3% |
| Accrued charges and deferred income | 492/3 | €700 | €1,750 | +€1,050 | +150.0% |
| Non-recurring operating income | 76A | €12,400 | €0 | -€12,400 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,661 | €24,661 | = | 0.0% |
| Other operating charges | 640/8 | €5,344 | €5,097 | -€246 | -4.6% |
| Gross operating margin | 9900 | €69,704 | €57,303 | -€12,401 | -17.8% |
| Operating profit (loss) | 9901 | €39,700 | €27,545 | -€12,154 | -30.6% |
| Financial income | 75/76B | €1,787 | €1,650 | -€136 | -7.6% |
| Recurring financial income | 75 | €1,787 | €1,650 | -€136 | -7.6% |
| Financial charges | 65/66B | €13,083 | €13,469 | +€386 | +3.0% |
| Recurring financial charges | 65 | €13,083 | €13,469 | +€386 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €28,404 | €15,727 | -€12,677 | -44.6% |
| Income taxes | 67/77 | €233 | €3,911 | +€3,678 | +1579.7% |
| Profit (loss) for the period | 9904 | €28,171 | €11,816 | -€16,355 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,171 | €11,816 | -€16,355 | -58.1% |
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 10 October 2026 via checked.be.