Kunde: 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.
Kunde
Largest movements
- Cash -€11,873
down €11,873 (-42.4%), from €28,009 to €16,137
mainly Net result for the year (-€26,432) and Receivables within one year (-€8,127)
- Receivables within one year +€8,127
up €8,127 (+155.4%), from €5,231 to €13,358
of which Trade receivables: +€8,948
- Intangible fixed assets -€1,858
down €1,858 (-32.9%), from €5,644 to €3,786
- Tangible fixed assets -€1,743
down €1,743 (-36.1%), from €4,832 to €3,089
of which Plant, machinery and equipment: -€1,071
- Deferred charges and accrued income -€1,002
down €1,002 (-57.0%), from €1,758 to €755
- Profit (loss) carried forward -€26,452
down €26,452 (-106.8%), from -€24,761 to -€51,213
- Tax, wage and social debts +€13,834
up €13,834 (+1108.7%), from €1,248 to €15,082
of which Taxes: +€10,786
- Debts after one year +€2,500
up €2,500 (+4.8%), from €52,500 to €55,000
- Trade debts -€1,931
down €1,931 (-21.5%), from €8,965 to €7,034
- Current portion of long-term debt +€1,780
new in 2025: €1,780
- Staff costs +€92,979
up €92,979 (+973.5%), from €9,551 to €102,530
- Gross operating margin +€89,702
up €89,702, from -€7,192 to €82,509
- Depreciation -€1,784
down €1,784 (-33.1%), from €5,384 to €3,600
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 | €49,474 | €41,126 | -€8,348 | -16.9% |
| Fixed assets | 21/28 | €14,476 | €10,876 | -€3,600 | -24.9% |
| Intangible fixed assets | 21 | €5,644 | €3,786 | -€1,858 | -32.9% |
| Tangible fixed assets | 22/27 | €4,832 | €3,089 | -€1,743 | -36.1% |
| Plant, machinery and equipment | 23 | €2,360 | €1,289 | -€1,071 | -45.4% |
| Other tangible fixed assets | 26 | €2,473 | €1,801 | -€672 | -27.2% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €34,998 | €30,250 | -€4,748 | -13.6% |
| Amounts receivable within one year | 40/41 | €5,231 | €13,358 | +€8,127 | +155.4% |
| Trade receivables | 40 | €4,404 | €13,352 | +€8,948 | +203.2% |
| Other amounts receivable | 41 | €827 | €6 | -€821 | -99.2% |
| Cash at bank and in hand | 54/58 | €28,009 | €16,137 | -€11,873 | -42.4% |
| Deferred charges and accrued income | 490/1 | €1,758 | €755 | -€1,002 | -57.0% |
| Total equity and liabilities | 10/49 | €49,474 | €41,126 | -€8,348 | -16.9% |
| Equity | 10/15 | -€14,761 | -€41,213 | -€26,452 | -179.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,761 | -€51,213 | -€26,452 | -106.8% |
| Amounts payable | 17/49 | €64,235 | €82,339 | +€18,104 | +28.2% |
| Amounts payable after more than one year | 17 | €52,500 | €55,000 | +€2,500 | +4.8% |
| Financial debts | 170/4 | €52,500 | €55,000 | +€2,500 | +4.8% |
| Amounts payable within one year | 42/48 | €11,735 | €27,339 | +€15,604 | +133.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,780 | +€1,780 | |
| Financial debts | 43 | €1,484 | €3,221 | +€1,737 | +117.0% |
| Credit institutions | 430/8 | €1,484 | €3,221 | +€1,737 | +117.0% |
| Trade debts | 44 | €8,965 | €7,034 | -€1,931 | -21.5% |
| Suppliers | 440/4 | €8,965 | €7,034 | -€1,931 | -21.5% |
| Taxes, remuneration and social security | 45 | €1,248 | €15,082 | +€13,834 | +1108.7% |
| Taxes | 450/3 | €715 | €11,501 | +€10,786 | +1507.8% |
| Remuneration and social security | 454/9 | €532 | €3,580 | +€3,048 | +572.4% |
| Other amounts payable | 47/48 | €38 | €222 | +€184 | +488.8% |
| Remuneration, social security and pensions | 62 | €9,551 | €102,530 | +€92,979 | +973.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,384 | €3,600 | -€1,784 | -33.1% |
| Gross operating margin | 9900 | -€7,192 | €82,509 | +€89,702 | |
| Operating profit (loss) | 9901 | -€22,127 | -€23,621 | -€1,494 | -6.8% |
| Financial income | 75/76B | €13 | €85 | +€72 | +552.7% |
| Recurring financial income | 75 | €13 | €85 | +€72 | +552.7% |
| Financial charges | 65/66B | €2,647 | €2,895 | +€248 | +9.4% |
| Recurring financial charges | 65 | €2,647 | €2,895 | +€248 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | -€24,761 | -€26,432 | -€1,671 | -6.7% |
| Profit (loss) for the period | 9904 | -€24,761 | -€26,432 | -€1,671 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,761 | -€26,432 | -€1,671 | -6.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.