KTPD: what changed
KTPD
Largest movements
- Cash +€24,649
up €24,649 (+90.0%), from €27,379 to €52,028
mainly Net result for the year (+€19,890) and Trade debts (+€5,216)
- Receivables within one year -€2,412
down €2,412 (-21.9%), from €11,004 to €8,592
of which Trade receivables: -€3,750
- Tangible fixed assets +€1,113
up €1,113 (+90.6%), from €1,228 to €2,341
of which Land and buildings: +€1,908
- Deferred charges and accrued income +€780
up €780 (+3,111%), from €25 to €805
- Reserves +€19,890
up €19,890 (+120%), from €16,605 to €36,495
- Trade debts +€5,216
up €5,216 (+1,057%), from €493 to €5,709
- Tax, wage and social debts -€1,264
down €1,264 (-10.5%), from €11,984 to €10,720
- Gross operating margin +€21,787
up €21,787 (+286%), from €7,622 to €29,409
- Taxes +€4,580
up €4,580 (+289%), from €1,583 to €6,163
- Other operating charges -€1,273
down €1,273 (-73.8%), from €1,726 to €453
- Financial charges +€1,124
up €1,124 (+125%), from €901 to €2,025
- Depreciation -€464
down €464 (-34.6%), from €1,342 to €878
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,677 | €63,806 | +€24,129 | +60.8% |
| Fixed assets | 21/28 | €1,268 | €2,381 | +€1,113 | +87.8% |
| Tangible fixed assets | 22/27 | €1,228 | €2,341 | +€1,113 | +90.6% |
| Land and buildings | 22 | - | €1,908 | +€1,908 | |
| Plant, machinery and equipment | 23 | €1,228 | €433 | -€795 | -64.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €38,409 | €61,425 | +€23,016 | +59.9% |
| Amounts receivable within one year | 40/41 | €11,004 | €8,592 | -€2,412 | -21.9% |
| Trade receivables | 40 | €11,004 | €7,255 | -€3,750 | -34.1% |
| Other amounts receivable | 41 | €0 | €1,337 | +€1,337 | |
| Cash at bank and in hand | 54/58 | €27,379 | €52,028 | +€24,649 | +90.0% |
| Deferred charges and accrued income | 490/1 | €25 | €805 | +€780 | +3,111% |
| Total equity and liabilities | 10/49 | €39,677 | €63,806 | +€24,129 | +60.8% |
| Equity | 10/15 | €26,605 | €46,495 | +€19,890 | +74.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,605 | €36,495 | +€19,890 | +120% |
| Distributable reserves | 133 | €16,605 | €36,495 | +€19,890 | +120% |
| Amounts payable | 17/49 | €13,072 | €17,311 | +€4,239 | +32.4% |
| Amounts payable within one year | 42/48 | €13,072 | €17,311 | +€4,239 | +32.4% |
| Trade debts | 44 | €493 | €5,709 | +€5,216 | +1,057% |
| Suppliers | 440/4 | €493 | €5,709 | +€5,216 | +1,057% |
| Taxes, remuneration and social security | 45 | €11,984 | €10,720 | -€1,264 | -10.5% |
| Taxes | 450/3 | €11,984 | €10,720 | -€1,264 | -10.5% |
| Other amounts payable | 47/48 | €594 | €882 | +€287 | +48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,342 | €878 | -€464 | -34.6% |
| Other operating charges | 640/8 | €1,726 | €453 | -€1,273 | -73.8% |
| Gross operating margin | 9900 | €7,622 | €29,409 | +€21,787 | +286% |
| Operating profit (loss) | 9901 | €4,554 | €28,078 | +€23,524 | +517% |
| Financial charges | 65/66B | €901 | €2,025 | +€1,124 | +125% |
| Recurring financial charges | 65 | €901 | €2,025 | +€1,124 | +125% |
| Profit (loss) for the period before taxes | 9903 | €3,653 | €26,053 | +€22,400 | +613% |
| Income taxes | 67/77 | €1,583 | €6,163 | +€4,580 | +289% |
| Profit (loss) for the period | 9904 | €2,070 | €19,890 | +€17,820 | +861% |
| Profit (loss) for the period to be appropriated | 9905 | €2,070 | €19,890 | +€17,820 | +861% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.