KPLN: 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.
KPLN
Largest movements
- Cash -€146,945
down €146,945 (-55.8%), from €263,509 to €116,564
mainly Debts after one year (-€87,669) and Current portion of long-term debt (-€69,264)
- Tangible fixed assets -€122,618
down €122,618 (-55.4%), from €221,295 to €98,676
- Receivables within one year +€46,392
up €46,392 (+39.4%), from €117,805 to €164,197
of which Other amounts receivable: +€38,533
- Stocks and contracts -€31,766
down €31,766 (-34.1%), from €93,041 to €61,276
- Receivables after one year -€25,000
down €25,000 (-100.0%), from €25,000 to €0
of which Trade receivables: -€25,000
- Debts after one year -€87,669
down €87,669 (-52.9%), from €165,591 to €77,922
- Profit (loss) carried forward -€77,164
down €77,164 (-73.9%), from €104,371 to €27,207
- Current portion of long-term debt -€69,264
down €69,264 (-60.8%), from €113,913 to €44,649
- Tax, wage and social debts -€26,377
down €26,377 (-50.4%), from €52,307 to €25,930
of which Remuneration and social security: -€15,789
- Trade debts -€17,066
down €17,066 (-6.4%), from €267,936 to €250,870
- Gross operating margin -€61,366
down €61,366 (-14.5%), from €421,837 to €360,471
- Staff costs +€20,678
up €20,678 (+7.6%), from €270,372 to €291,050
- Depreciation -€20,615
down €20,615 (-19.6%), from €105,125 to €84,510
- Other operating charges +€4,224
up €4,224 (+143.7%), from €2,940 to €7,165
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 | €724,926 | €446,578 | -€278,348 | -38.4% |
| Fixed assets | 21/28 | €222,835 | €100,216 | -€122,618 | -55.0% |
| Tangible fixed assets | 22/27 | €221,295 | €98,676 | -€122,618 | -55.4% |
| Plant, machinery and equipment | 23 | €15,861 | €11,205 | -€4,656 | -29.4% |
| Furniture and vehicles | 24 | €87,624 | €30,202 | -€57,422 | -65.5% |
| Other tangible fixed assets | 26 | €117,810 | €57,270 | -€60,540 | -51.4% |
| Financial fixed assets | 28 | €1,540 | €1,540 | = | 0.0% |
| Current assets | 29/58 | €502,091 | €346,362 | -€155,729 | -31.0% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100.0% |
| Trade receivables | 290 | €25,000 | - | -€25,000 | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | €93,041 | €61,276 | -€31,766 | -34.1% |
| Stocks | 30/36 | €93,041 | €61,276 | -€31,766 | -34.1% |
| Amounts receivable within one year | 40/41 | €117,805 | €164,197 | +€46,392 | +39.4% |
| Trade receivables | 40 | €63 | €7,923 | +€7,860 | +12475.7% |
| Other amounts receivable | 41 | €117,742 | €156,274 | +€38,533 | +32.7% |
| Cash at bank and in hand | 54/58 | €263,509 | €116,564 | -€146,945 | -55.8% |
| Deferred charges and accrued income | 490/1 | €2,736 | €4,325 | +€1,589 | +58.1% |
| Total equity and liabilities | 10/49 | €724,926 | €446,578 | -€278,348 | -38.4% |
| Equity | 10/15 | €124,371 | €47,207 | -€77,164 | -62.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,371 | €27,207 | -€77,164 | -73.9% |
| Amounts payable | 17/49 | €600,555 | €399,371 | -€201,184 | -33.5% |
| Amounts payable after more than one year | 17 | €165,591 | €77,922 | -€87,669 | -52.9% |
| Financial debts | 170/4 | €165,591 | €77,922 | -€87,669 | -52.9% |
| Amounts payable within one year | 42/48 | €434,964 | €321,449 | -€113,515 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €113,913 | €44,649 | -€69,264 | -60.8% |
| Trade debts | 44 | €267,936 | €250,870 | -€17,066 | -6.4% |
| Suppliers | 440/4 | €267,936 | €250,870 | -€17,066 | -6.4% |
| Taxes, remuneration and social security | 45 | €52,307 | €25,930 | -€26,377 | -50.4% |
| Taxes | 450/3 | €10,588 | €0 | -€10,588 | -100.0% |
| Remuneration and social security | 454/9 | €41,718 | €25,930 | -€15,789 | -37.8% |
| Other amounts payable | 47/48 | €809 | €0 | -€809 | -100.0% |
| Non-recurring operating income | 76A | - | €429 | +€429 | |
| Remuneration, social security and pensions | 62 | €270,372 | €291,050 | +€20,678 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,125 | €84,510 | -€20,615 | -19.6% |
| Other operating charges | 640/8 | €2,940 | €7,165 | +€4,224 | +143.7% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €421,837 | €360,471 | -€61,366 | -14.5% |
| Operating profit (loss) | 9901 | €43,399 | -€22,254 | -€65,653 | |
| Financial income | 75/76B | €1,255 | €15 | -€1,240 | -98.8% |
| Recurring financial income | 75 | €1,255 | €15 | -€1,240 | -98.8% |
| Financial charges | 65/66B | €12,913 | €12,632 | -€281 | -2.2% |
| Recurring financial charges | 65 | €10,413 | €12,632 | +€2,219 | +21.3% |
| Non-recurring financial charges | 66B | €2,500 | - | -€2,500 | |
| Profit (loss) for the period before taxes | 9903 | €31,741 | -€34,870 | -€66,611 | |
| Income taxes | 67/77 | €10,924 | €7,000 | -€3,924 | -35.9% |
| Profit (loss) for the period | 9904 | €20,817 | -€41,870 | -€62,687 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,817 | -€41,870 | -€62,687 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.