KPB SOLUTIONS: 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.
KPB SOLUTIONS
Largest movements
- Receivables within one year +€21,701
up €21,701 (+171.6%), from €12,650 to €34,350
of which Trade receivables: +€22,723
- Cash -€8,125
down €8,125 (-48.3%), from €16,826 to €8,701
mainly Receivables within one year (-€21,701) and Investment in fixed assets (net) (-€11,459)
- Tangible fixed assets +€7,560
up €7,560 (+95.3%), from €7,935 to €15,496
of which Furniture and vehicles: +€4,662
- Reserves +€15,277
up €15,277 (+42.0%), from €36,400 to €51,677
- Trade debts +€6,294
up €6,294 (+1050.2%), from €599 to €6,893
- Gross operating margin +€7,750
up €7,750 (+42.0%), from €18,466 to €26,215
- Depreciation +€1,366
up €1,366 (+47.6%), from €2,870 to €4,236
- Financial charges -€640
down €640 (-62.0%), from €1,032 to €392
- Taxes +€526
up €526 (+10.4%), from €5,052 to €5,579
- Other operating charges +€390
up €390 (+87.7%), from €445 to €835
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 | €40,273 | €61,071 | +€20,798 | +51.6% |
| Fixed assets | 21/28 | €10,798 | €18,021 | +€7,223 | +66.9% |
| Intangible fixed assets | 21 | €2,862 | €2,525 | -€337 | -11.8% |
| Tangible fixed assets | 22/27 | €7,935 | €15,496 | +€7,560 | +95.3% |
| Plant, machinery and equipment | 23 | - | €2,898 | +€2,898 | |
| Furniture and vehicles | 24 | €7,935 | €12,598 | +€4,662 | +58.8% |
| Current assets | 29/58 | €29,475 | €43,051 | +€13,576 | +46.1% |
| Amounts receivable within one year | 40/41 | €12,650 | €34,350 | +€21,701 | +171.6% |
| Trade receivables | 40 | €7,581 | €30,303 | +€22,723 | +299.7% |
| Other amounts receivable | 41 | €5,069 | €4,047 | -€1,022 | -20.2% |
| Cash at bank and in hand | 54/58 | €16,826 | €8,701 | -€8,125 | -48.3% |
| Total equity and liabilities | 10/49 | €40,273 | €61,071 | +€20,798 | +51.6% |
| Equity | 10/15 | €36,900 | €52,177 | +€15,277 | +41.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €36,400 | €51,677 | +€15,277 | +42.0% |
| Distributable reserves | 133 | €36,400 | €51,677 | +€15,277 | +42.0% |
| Amounts payable | 17/49 | €3,373 | €8,894 | +€5,521 | +163.7% |
| Amounts payable within one year | 42/48 | €3,373 | €8,894 | +€5,521 | +163.7% |
| Trade debts | 44 | €599 | €6,893 | +€6,294 | +1050.2% |
| Suppliers | 440/4 | €599 | €6,893 | +€6,294 | +1050.2% |
| Taxes, remuneration and social security | 45 | €2,381 | €2,001 | -€380 | -16.0% |
| Taxes | 450/3 | €2,381 | €2,001 | -€380 | -16.0% |
| Other amounts payable | 47/48 | €392 | - | -€392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,870 | €4,236 | +€1,366 | +47.6% |
| Other operating charges | 640/8 | €445 | €835 | +€390 | +87.7% |
| Gross operating margin | 9900 | €18,466 | €26,215 | +€7,750 | +42.0% |
| Operating profit (loss) | 9901 | €15,150 | €21,144 | +€5,994 | +39.6% |
| Financial income | 75/76B | €0 | €104 | +€104 | +346000.0% |
| Recurring financial income | 75 | €0 | €104 | +€104 | +346000.0% |
| Financial charges | 65/66B | €1,032 | €392 | -€640 | -62.0% |
| Recurring financial charges | 65 | €1,032 | €392 | -€640 | -62.0% |
| Profit (loss) for the period before taxes | 9903 | €14,118 | €20,856 | +€6,737 | +47.7% |
| Income taxes | 67/77 | €5,052 | €5,579 | +€526 | +10.4% |
| Profit (loss) for the period | 9904 | €9,066 | €15,277 | +€6,211 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,066 | €15,277 | +€6,211 | +68.5% |
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 5 October 2026 via checked.be.