KYDI: 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.
KYDI
Largest movements
- Receivables within one year -€13,901
down €13,901 (-92.5%), from €15,029 to €1,128
of which Trade receivables: -€9,976
- Tangible fixed assets -€6,850
no longer reported in 2025 (was €6,850)
- Cash -€3,042
down €3,042 (-93.8%), from €3,243 to €201
- Profit (loss) carried forward -€14,459
down €14,459, from €6,799 to -€7,660
- Other debts -€4,200
no longer reported in 2025 (was €4,200)
- Trade debts -€2,941
down €2,941 (-35.1%), from €8,388 to €5,447
- Tax, wage and social debts -€1,645
down €1,645 (-51.6%), from €3,186 to €1,542
of which Taxes: -€2,145
- Advances received -€548
no longer reported in 2025 (was €548)
- Taxes +€2,692
up €2,692 (+394.7%), from €682 to €3,374
- Depreciation -€1,816
down €1,816 (-41.9%), from €4,333 to €2,517
- Other operating charges +€752
new in 2025: €752
- Gross operating margin +€262
up €262 (+2.4%), from €11,028 to €11,291
- Financial charges +€179
up €179 (+1754.3%), from €10 to €190
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,122 | €1,329 | -€23,793 | -94.7% |
| Fixed assets | 21/28 | €6,850 | - | -€6,850 | |
| Tangible fixed assets | 22/27 | €6,850 | - | -€6,850 | |
| Furniture and vehicles | 24 | €6,850 | - | -€6,850 | |
| Current assets | 29/58 | €18,271 | €1,329 | -€16,943 | -92.7% |
| Amounts receivable within one year | 40/41 | €15,029 | €1,128 | -€13,901 | -92.5% |
| Trade receivables | 40 | €9,976 | - | -€9,976 | |
| Other amounts receivable | 41 | €5,053 | €1,128 | -€3,925 | -77.7% |
| Cash at bank and in hand | 54/58 | €3,243 | €201 | -€3,042 | -93.8% |
| Total equity and liabilities | 10/49 | €25,122 | €1,329 | -€23,793 | -94.7% |
| Equity | 10/15 | €8,799 | -€5,660 | -€14,459 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,799 | -€7,660 | -€14,459 | |
| Amounts payable | 17/49 | €16,323 | €6,989 | -€9,334 | -57.2% |
| Amounts payable within one year | 42/48 | €16,323 | €6,989 | -€9,334 | -57.2% |
| Trade debts | 44 | €8,388 | €5,447 | -€2,941 | -35.1% |
| Suppliers | 440/4 | €8,388 | €5,447 | -€2,941 | -35.1% |
| Advances received on contracts in progress | 46 | €548 | - | -€548 | |
| Taxes, remuneration and social security | 45 | €3,186 | €1,542 | -€1,645 | -51.6% |
| Taxes | 450/3 | €3,186 | €1,042 | -€2,145 | -67.3% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €4,200 | - | -€4,200 | |
| Remuneration, social security and pensions | 62 | - | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,333 | €2,517 | -€1,816 | -41.9% |
| Other operating charges | 640/8 | - | €752 | +€752 | |
| Gross operating margin | 9900 | €11,028 | €11,291 | +€262 | +2.4% |
| Operating profit (loss) | 9901 | €6,695 | €7,894 | +€1,199 | +17.9% |
| Financial charges | 65/66B | €10 | €190 | +€179 | +1754.3% |
| Recurring financial charges | 65 | €10 | €190 | +€179 | +1754.3% |
| Profit (loss) for the period before taxes | 9903 | €6,685 | €7,704 | +€1,019 | +15.2% |
| Income taxes | 67/77 | €682 | €3,374 | +€2,692 | +394.7% |
| Profit (loss) for the period | 9904 | €6,003 | €4,330 | -€1,673 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,003 | €4,330 | -€1,673 | -27.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.