KPRI: 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.
KPRI
Largest movements
- Tangible fixed assets -€27,648
down €27,648 (-3.4%), from €802,047 to €774,399
of which Land and buildings: -€33,248
- Cash -€18,282
down €18,282 (-58.7%), from €31,159 to €12,878
mainly Other debts (-€25,109) and Debts after one year (-€14,762)
- Receivables within one year +€13,749
up €13,749 (+51.9%), from €26,471 to €40,220
of which Trade receivables: +€11,330
- Other debts -€25,109
down €25,109 (-97.7%), from €25,712 to €604
- Debts after one year -€14,762
down €14,762 (-2.4%), from €617,604 to €602,842
- Accrued charges and deferred income +€14,590
up €14,590 (+14.1%), from €103,677 to €118,267
- Gross operating margin -€7,487
down €7,487 (-9.9%), from €75,602 to €68,115
- Depreciation -€5,020
down €5,020 (-13.0%), from €38,661 to €33,641
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 | €859,679 | €828,738 | -€30,941 | -3.6% |
| Fixed assets | 21/28 | €802,047 | €774,399 | -€27,648 | -3.4% |
| Tangible fixed assets | 22/27 | €802,047 | €774,399 | -€27,648 | -3.4% |
| Land and buildings | 22 | €801,504 | €768,256 | -€33,248 | -4.1% |
| Plant, machinery and equipment | 23 | €258 | €151 | -€107 | -41.4% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Other tangible fixed assets | 26 | €285 | €5,992 | +€5,707 | +2000.0% |
| Current assets | 29/58 | €57,632 | €54,339 | -€3,292 | -5.7% |
| Amounts receivable within one year | 40/41 | €26,471 | €40,220 | +€13,749 | +51.9% |
| Trade receivables | 40 | €17,388 | €28,718 | +€11,330 | +65.2% |
| Other amounts receivable | 41 | €9,083 | €11,501 | +€2,419 | +26.6% |
| Cash at bank and in hand | 54/58 | €31,159 | €12,878 | -€18,282 | -58.7% |
| Deferred charges and accrued income | 490/1 | €2 | €1,242 | +€1,240 | +69274.9% |
| Total equity and liabilities | 10/49 | €859,679 | €828,738 | -€30,941 | -3.6% |
| Equity | 10/15 | €90,429 | €85,990 | -€4,439 | -4.9% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €14,564 | €14,564 | = | 0.0% |
| Distributable reserves | 133 | €14,564 | €14,564 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,136 | -€128,574 | -€4,439 | -3.6% |
| Amounts payable | 17/49 | €769,250 | €742,748 | -€26,502 | -3.4% |
| Amounts payable after more than one year | 17 | €617,604 | €602,842 | -€14,762 | -2.4% |
| Financial debts | 170/4 | €617,604 | €602,842 | -€14,762 | -2.4% |
| Amounts payable within one year | 42/48 | €47,969 | €21,639 | -€26,330 | -54.9% |
| Current portion of amounts payable after more than one year | 42 | €16,027 | €16,323 | +€296 | +1.8% |
| Trade debts | 44 | €1,576 | €4,712 | +€3,137 | +199.1% |
| Suppliers | 440/4 | €1,576 | €4,712 | +€3,137 | +199.1% |
| Taxes, remuneration and social security | 45 | €4,654 | - | -€4,654 | |
| Taxes | 450/3 | €4,654 | - | -€4,654 | |
| Other amounts payable | 47/48 | €25,712 | €604 | -€25,109 | -97.7% |
| Accrued charges and deferred income | 492/3 | €103,677 | €118,267 | +€14,590 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,661 | €33,641 | -€5,020 | -13.0% |
| Other operating charges | 640/8 | €4,740 | €4,887 | +€147 | +3.1% |
| Gross operating margin | 9900 | €75,602 | €68,115 | -€7,487 | -9.9% |
| Operating profit (loss) | 9901 | €32,202 | €29,587 | -€2,615 | -8.1% |
| Financial income | 75/76B | €434 | €519 | +€85 | +19.6% |
| Recurring financial income | 75 | €434 | €519 | +€85 | +19.6% |
| Financial charges | 65/66B | €34,847 | €34,544 | -€303 | -0.9% |
| Recurring financial charges | 65 | €34,847 | €34,544 | -€303 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,212 | -€4,439 | -€2,227 | -100.7% |
| Profit (loss) for the period | 9904 | -€2,212 | -€4,439 | -€2,227 | -100.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,212 | -€4,439 | -€2,227 | -100.7% |
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 6 October 2026 via checked.be.