KPRM: 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.
KPRM
Largest movements
- Cash -€75,663
down €75,663 (-44.1%), from €171,437 to €95,775
mainly Other debts (-€59,385) and Contributions, distributions and other (-€47,717)
- Receivables within one year +€9,780
up €9,780 (+73.0%), from €13,392 to €23,172
of which Trade receivables: +€9,780
- Current investments +€6,000
up €6,000 (+23.5%), from €25,500 to €31,500
- Tangible fixed assets +€5,195
up €5,195 (+114.3%), from €4,545 to €9,740
of which Furniture and vehicles: +€7,979
- Other debts -€59,385
down €59,385 (-58.2%), from €102,015 to €42,630
- Tax, wage and social debts +€5,071
up €5,071 (+134.4%), from €3,773 to €8,844
- Gross operating margin -€3,147
down €3,147 (-4.4%), from €71,995 to €68,847
- Taxes +€2,928
up €2,928 (+21.1%), from €13,894 to €16,822
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 | €224,614 | €170,640 | -€53,975 | -24.0% |
| Fixed assets | 21/28 | €4,545 | €9,740 | +€5,195 | +114.3% |
| Tangible fixed assets | 22/27 | €4,545 | €9,740 | +€5,195 | +114.3% |
| Plant, machinery and equipment | 23 | €1,615 | €1,067 | -€548 | -34.0% |
| Furniture and vehicles | 24 | €695 | €8,674 | +€7,979 | +1148.1% |
| Leasing and similar rights | 25 | €2,235 | - | -€2,235 | |
| Current assets | 29/58 | €220,069 | €160,899 | -€59,170 | -26.9% |
| Amounts receivable within one year | 40/41 | €13,392 | €23,172 | +€9,780 | +73.0% |
| Trade receivables | 40 | €13,286 | €23,066 | +€9,780 | +73.6% |
| Other amounts receivable | 41 | €106 | €106 | = | 0.0% |
| Current investments | 50/53 | €25,500 | €31,500 | +€6,000 | +23.5% |
| Cash at bank and in hand | 54/58 | €171,437 | €95,775 | -€75,663 | -44.1% |
| Deferred charges and accrued income | 490/1 | €9,740 | €10,453 | +€713 | +7.3% |
| Total equity and liabilities | 10/49 | €224,614 | €170,640 | -€53,975 | -24.0% |
| Equity | 10/15 | €118,727 | €118,727 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €113,727 | €113,727 | = | 0.0% |
| Distributable reserves | 133 | €113,727 | €113,727 | = | 0.0% |
| Amounts payable | 17/49 | €105,887 | €51,912 | -€53,975 | -51.0% |
| Amounts payable within one year | 42/48 | €105,789 | €51,509 | -€54,280 | -51.3% |
| Trade debts | 44 | - | €35 | +€35 | |
| Suppliers | 440/4 | - | €35 | +€35 | |
| Taxes, remuneration and social security | 45 | €3,773 | €8,844 | +€5,071 | +134.4% |
| Taxes | 450/3 | €3,773 | €8,844 | +€5,071 | +134.4% |
| Other amounts payable | 47/48 | €102,015 | €42,630 | -€59,385 | -58.2% |
| Accrued charges and deferred income | 492/3 | €98 | €403 | +€305 | +310.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,661 | €3,418 | -€243 | -6.6% |
| Other operating charges | 640/8 | €505 | €525 | +€20 | +3.9% |
| Gross operating margin | 9900 | €71,995 | €68,847 | -€3,147 | -4.4% |
| Operating profit (loss) | 9901 | €67,828 | €64,904 | -€2,924 | -4.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €644 | €365 | -€279 | -43.3% |
| Recurring financial charges | 65 | €644 | €365 | -€279 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €67,184 | €64,539 | -€2,645 | -3.9% |
| Income taxes | 67/77 | €13,894 | €16,822 | +€2,928 | +21.1% |
| Profit (loss) for the period | 9904 | €53,290 | €47,717 | -€5,573 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,290 | €47,717 | -€5,573 | -10.5% |
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 8 October 2026 via checked.be.