KYTPartners: 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.
KYTPartners
Largest movements
- Current investments +€169,575
up €169,575 (+113.0%), from €150,000 to €319,575
- Cash -€121,525
down €121,525 (-61.9%), from €196,232 to €74,706
mainly Current investments (-€169,575) and Contributions, distributions and other (-€12,700)
- Tangible fixed assets -€11,306
down €11,306 (-10.2%), from €110,574 to €99,267
of which Other tangible fixed assets: -€8,006
- Reserves +€52,898
up €52,898 (+19.1%), from €277,612 to €330,510
of which Distributable reserves: +€52,898
- Other debts -€8,399
down €8,399 (-12.5%), from €67,396 to €58,996
- Debts after one year -€7,865
down €7,865 (-6.9%), from €113,596 to €105,730
of which Financial debts: -€8,433
- Gross operating margin +€24,192
up €24,192 (+27.4%), from €88,417 to €112,609
- Taxes +€9,785
up €9,785 (+45.1%), from €21,707 to €31,493
- Financial income +€4,097
up €4,097 (+259.7%), from €1,578 to €5,675
- Depreciation -€2,090
down €2,090 (-15.6%), from €13,397 to €11,306
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 | €492,311 | €526,110 | +€33,798 | +6.9% |
| Fixed assets | 21/28 | €110,574 | €99,267 | -€11,306 | -10.2% |
| Tangible fixed assets | 22/27 | €110,574 | €99,267 | -€11,306 | -10.2% |
| Plant, machinery and equipment | 23 | €21,630 | €18,963 | -€2,667 | -12.3% |
| Furniture and vehicles | 24 | €634 | €0 | -€634 | -100.0% |
| Other tangible fixed assets | 26 | €88,310 | €80,304 | -€8,006 | -9.1% |
| Current assets | 29/58 | €381,738 | €426,842 | +€45,105 | +11.8% |
| Amounts receivable within one year | 40/41 | €30,408 | €32,561 | +€2,153 | +7.1% |
| Trade receivables | 40 | €11,519 | €11,473 | -€46 | -0.4% |
| Other amounts receivable | 41 | €18,889 | €21,088 | +€2,199 | +11.6% |
| Current investments | 50/53 | €150,000 | €319,575 | +€169,575 | +113.0% |
| Cash at bank and in hand | 54/58 | €196,232 | €74,706 | -€121,525 | -61.9% |
| Deferred charges and accrued income | 490/1 | €5,098 | €0 | -€5,098 | -100.0% |
| Total equity and liabilities | 10/49 | €492,311 | €526,110 | +€33,798 | +6.9% |
| Equity | 10/15 | €296,212 | €349,110 | +€52,898 | +17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €277,612 | €330,510 | +€52,898 | +19.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €275,752 | €328,650 | +€52,898 | +19.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €196,099 | €177,000 | -€19,099 | -9.7% |
| Amounts payable after more than one year | 17 | €113,596 | €105,730 | -€7,865 | -6.9% |
| Financial debts | 170/4 | €86,568 | €78,135 | -€8,433 | -9.7% |
| Other amounts payable | 178/9 | €27,027 | €27,595 | +€568 | +2.1% |
| Amounts payable within one year | 42/48 | €82,504 | €71,270 | -€11,234 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €8,301 | €8,433 | +€132 | +1.6% |
| Trade debts | 44 | €5,802 | €2,023 | -€3,779 | -65.1% |
| Suppliers | 440/4 | €5,802 | €2,023 | -€3,779 | -65.1% |
| Taxes, remuneration and social security | 45 | €1,005 | €1,817 | +€812 | +80.8% |
| Taxes | 450/3 | €1,005 | €1,817 | +€812 | +80.8% |
| Other amounts payable | 47/48 | €67,396 | €58,996 | -€8,399 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,397 | €11,306 | -€2,090 | -15.6% |
| Other operating charges | 640/8 | €2,500 | €2,644 | +€144 | +5.8% |
| Gross operating margin | 9900 | €88,417 | €112,609 | +€24,192 | +27.4% |
| Operating profit (loss) | 9901 | €72,520 | €98,658 | +€26,138 | +36.0% |
| Financial income | 75/76B | €1,578 | €5,675 | +€4,097 | +259.7% |
| Recurring financial income | 75 | €1,578 | €5,675 | +€4,097 | +259.7% |
| Financial charges | 65/66B | €7,053 | €7,242 | +€189 | +2.7% |
| Recurring financial charges | 65 | €7,053 | €7,242 | +€189 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €67,045 | €97,091 | +€30,046 | +44.8% |
| Income taxes | 67/77 | €21,707 | €31,493 | +€9,785 | +45.1% |
| Profit (loss) for the period | 9904 | €45,337 | €65,598 | +€20,260 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,337 | €65,598 | +€20,260 | +44.7% |
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 7 October 2026 via checked.be.