Kunlabora: 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.
What changed
Kunlabora
NACE 62.200, Computer consultancy and computer facilities management
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€453,063
2024 · €389,944+€63,120
Equity
€1.3m
2024 · €805,486+€453,063
Cash
€23,056
2024 · €16,939+€6,116
Balance sheet total
€2.3m
2024 · €1.7m+€572,689
Largest movements
Assets
- Receivables within one year +€459,362
up €459,362 (+30.7%), from €1.5m to €2.0m
of which Other amounts receivable: +€418,734
- Tangible fixed assets +€51,751
up €51,751 (+254.7%), from €20,314 to €72,065
of which Plant, machinery and equipment: +€52,349
- Stocks and contracts +€41,177
up €41,177 (+35.9%), from €114,601 to €155,779
Equity and liabilities
- Reserves +€452,200
up €452,200 (+60.8%), from €743,450 to €1.2m
of which Distributable reserves: +€368,000
- Trade debts +€68,504
up €68,504 (+24.7%), from €276,924 to €345,428
- Accrued charges and deferred income +€24,384
new in 2025: €24,384
Income statement
- Turnover +€1.0m
up €1.0m (+17.6%), from €5.8m to €6.8m
- Staff costs +€357,298
up €357,298 (+10.2%), from €3.5m to €3.9m
- Write-downs -€334,035
down €334,035, from €170,546 to -€163,489
- Purchases and services +€272,026
up €272,026 (+14.6%), from €1.9m to €2.1m
- Gross operating margin +€151,769
up €151,769 (+3.5%), from €4.3m to €4.4m
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.
Result 2024
€389,944
Gross operating margin
+€151,769
Staff costs
-€357,298
Depreciation
-€1,538
Write-downs
+€334,035
Other operating charges
+€498
Other operating items
+€385
Financial income
+€1,066
Financial charges
-€32,011
Taxes
-€33,787
Result 2025
€453,063
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.
From operations
+€68,431
Investment
-€62,314
Financing
€0
Cash 2024
€16,939
From operations (derived)
+€68,431
Net result for the year
+€453,063
Depreciation
+€10,564
Stocks and contracts
-€41,177
Receivables within one year
-€459,362
Deferred charges and accrued income
-€14,283
Provisions
+€2,794
Trade debts
+€68,504
Tax, wage and social debts
+€3,944
Other debts
+€20,000
Accrued charges and deferred income
+€24,384
Investment (derived)
-€62,314
Investment in fixed assets (net)
-€62,314
Cash 2025
€23,056
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,707,632 | €2,280,321 | +€572,689 | +33.5% |
| Fixed assets | 21/28 | €20,314 | €72,065 | +€51,751 | +254.7% |
| Tangible fixed assets | 22/27 | €20,314 | €72,065 | +€51,751 | +254.7% |
| Plant, machinery and equipment | 23 | €17,436 | €69,784 | +€52,349 | +300.2% |
| Other tangible fixed assets | 26 | €2,879 | €2,281 | -€598 | -20.8% |
| Current assets | 29/58 | €1,687,317 | €2,208,256 | +€520,938 | +30.9% |
| Stocks and contracts in progress | 3 | €114,601 | €155,779 | +€41,177 | +35.9% |
| Contracts in progress | 37 | €114,601 | €155,779 | +€41,177 | +35.9% |
| Amounts receivable within one year | 40/41 | €1,496,745 | €1,956,107 | +€459,362 | +30.7% |
| Trade receivables | 40 | €719,558 | €760,185 | +€40,627 | +5.6% |
| Other amounts receivable | 41 | €777,187 | €1,195,922 | +€418,734 | +53.9% |
| Cash at bank and in hand | 54/58 | €16,939 | €23,056 | +€6,116 | +36.1% |
| Deferred charges and accrued income | 490/1 | €59,031 | €73,314 | +€14,283 | +24.2% |
| Total equity and liabilities | 10/49 | €1,707,632 | €2,280,321 | +€572,689 | +33.5% |
| Equity | 10/15 | €805,486 | €1,258,549 | +€453,063 | +56.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €743,450 | €1,195,650 | +€452,200 | +60.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €189,450 | +€84,200 | +80.0% |
| Distributable reserves | 133 | €632,000 | €1,000,000 | +€368,000 | +58.2% |
| Profit (loss) carried forward | 14 | €36 | €899 | +€863 | +2414.2% |
| Provisions and deferred taxes | 16 | - | €2,794 | +€2,794 | |
| Provisions for liabilities and charges | 160/5 | - | €2,794 | +€2,794 | |
| Pensions and similar obligations | 160 | - | €2,794 | +€2,794 | |
| Amounts payable | 17/49 | €902,146 | €1,018,978 | +€116,832 | +13.0% |
| Amounts payable within one year | 42/48 | €902,146 | €994,593 | +€92,448 | +10.2% |
| Trade debts | 44 | €276,924 | €345,428 | +€68,504 | +24.7% |
| Suppliers | 440/4 | €276,924 | €345,428 | +€68,504 | +24.7% |
| Taxes, remuneration and social security | 45 | €625,222 | €629,166 | +€3,944 | +0.6% |
| Taxes | 450/3 | €234,797 | €188,018 | -€46,779 | -19.9% |
| Remuneration and social security | 454/9 | €390,425 | €441,148 | +€50,723 | +13.0% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | - | €24,384 | +€24,384 | |
| Turnover | 70 | €5,797,106 | €6,815,703 | +€1.0m | +17.6% |
| Non-recurring operating income | 76A | - | €70 | +€70 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,861,428 | €2,133,454 | +€272,026 | +14.6% |
| Remuneration, social security and pensions | 62 | €3,505,377 | €3,862,674 | +€357,298 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,026 | €10,564 | +€1,538 | +17.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €170,546 | -€163,489 | -€334,035 | |
| Other operating charges | 640/8 | €11,972 | €11,474 | -€498 | -4.2% |
| Non-recurring operating charges | 66A | €385 | - | -€385 | |
| Gross operating margin | 9900 | €4,285,367 | €4,437,137 | +€151,769 | +3.5% |
| Operating profit (loss) | 9901 | €588,062 | €715,914 | +€127,852 | +21.7% |
| Financial income | 75/76B | €1,728 | €2,795 | +€1,066 | +61.7% |
| Recurring financial income | 75 | €1,728 | €2,740 | +€1,011 | +58.5% |
| Non-recurring financial income | 76B | - | €55 | +€55 | |
| Financial charges | 65/66B | €49,894 | €81,905 | +€32,011 | +64.2% |
| Recurring financial charges | 65 | €49,894 | €81,905 | +€32,011 | +64.2% |
| Profit (loss) for the period before taxes | 9903 | €539,897 | €636,804 | +€96,907 | +17.9% |
| Income taxes | 67/77 | €149,953 | €183,740 | +€33,787 | +22.5% |
| Profit (loss) for the period | 9904 | €389,944 | €453,063 | +€63,120 | +16.2% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €84,200 | -€21,050 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €284,694 | €368,863 | +€84,170 | +29.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.