KPOT: 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.
KPOT
Largest movements
- Current investments +€214,674
new in 2025: €214,674
- Receivables within one year -€43,618
down €43,618 (-51.7%), from €84,352 to €40,734
of which Trade receivables: -€46,325
- Cash -€41,784
down €41,784 (-39.1%), from €106,844 to €65,060
mainly Current investments (-€214,674) and Contributions, distributions and other (-€72,500)
- Deferred charges and accrued income -€35,051
down €35,051 (-99.6%), from €35,200 to €148
- Tangible fixed assets +€11,844
up €11,844 (+24.4%), from €48,467 to €60,311
of which Furniture and vehicles: +€11,939
- Other debts +€165,578
up €165,578 (+328%), from €50,523 to €216,100
- Tax, wage and social debts -€60,198
down €60,198 (-77.1%), from €78,084 to €17,886
of which Remuneration and social security: -€37,579
- Reserves +€19,395
up €19,395 (+22.4%), from €86,711 to €106,106
of which Distributable reserves: +€19,395
- Trade debts -€18,709
down €18,709 (-45.7%), from €40,946 to €22,236
- Staff costs -€167,279
down €167,279 (-81.0%), from €206,613 to €39,334
- Gross operating margin -€51,757
down €51,757 (-23.5%), from €220,014 to €168,257
- Taxes +€23,926
up €23,926 (+1,408%), from €1,699 to €25,625
- Depreciation +€3,377
up €3,377 (+56.7%), from €5,954 to €9,330
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 | €274,863 | €380,928 | +€106,065 | +38.6% |
| Fixed assets | 21/28 | €48,467 | €60,311 | +€11,844 | +24.4% |
| Tangible fixed assets | 22/27 | €48,467 | €60,311 | +€11,844 | +24.4% |
| Land and buildings | 22 | €40,033 | €38,450 | -€1,583 | -4.0% |
| Plant, machinery and equipment | 23 | €2,954 | €4,442 | +€1,488 | +50.4% |
| Furniture and vehicles | 24 | €5,480 | €17,419 | +€11,939 | +218% |
| Current assets | 29/58 | €226,396 | €320,618 | +€94,222 | +41.6% |
| Amounts receivable within one year | 40/41 | €84,352 | €40,734 | -€43,618 | -51.7% |
| Trade receivables | 40 | €84,352 | €38,027 | -€46,325 | -54.9% |
| Other amounts receivable | 41 | - | €2,708 | +€2,708 | |
| Current investments | 50/53 | - | €214,674 | +€214,674 | |
| Cash at bank and in hand | 54/58 | €106,844 | €65,060 | -€41,784 | -39.1% |
| Deferred charges and accrued income | 490/1 | €35,200 | €148 | -€35,051 | -99.6% |
| Total equity and liabilities | 10/49 | €274,863 | €380,928 | +€106,065 | +38.6% |
| Equity | 10/15 | €105,311 | €124,706 | +€19,395 | +18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €86,711 | €106,106 | +€19,395 | +22.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €79,851 | €99,246 | +€19,395 | +24.3% |
| Amounts payable | 17/49 | €169,552 | €256,222 | +€86,671 | +51.1% |
| Amounts payable within one year | 42/48 | €169,552 | €256,222 | +€86,671 | +51.1% |
| Trade debts | 44 | €40,946 | €22,236 | -€18,709 | -45.7% |
| Suppliers | 440/4 | €40,946 | €22,236 | -€18,709 | -45.7% |
| Taxes, remuneration and social security | 45 | €78,084 | €17,886 | -€60,198 | -77.1% |
| Taxes | 450/3 | €35,392 | €12,774 | -€22,619 | -63.9% |
| Remuneration and social security | 454/9 | €42,691 | €5,112 | -€37,579 | -88.0% |
| Other amounts payable | 47/48 | €50,523 | €216,100 | +€165,578 | +328% |
| Remuneration, social security and pensions | 62 | €206,613 | €39,334 | -€167,279 | -81.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,954 | €9,330 | +€3,377 | +56.7% |
| Other operating charges | 640/8 | €2,361 | €1,743 | -€618 | -26.2% |
| Gross operating margin | 9900 | €220,014 | €168,257 | -€51,757 | -23.5% |
| Operating profit (loss) | 9901 | €5,087 | €117,850 | +€112,763 | +2,217% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €128 | €330 | +€201 | +157% |
| Recurring financial charges | 65 | €128 | €330 | +€201 | +157% |
| Profit (loss) for the period before taxes | 9903 | €4,978 | €117,520 | +€112,542 | +2,261% |
| Income taxes | 67/77 | €1,699 | €25,625 | +€23,926 | +1,408% |
| Profit (loss) for the period | 9904 | €3,279 | €91,895 | +€88,616 | +2,702% |
| Profit (loss) for the period to be appropriated | 9905 | €3,279 | €91,895 | +€88,616 | +2,702% |
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 24 October 2026 via checked.be.