TRADING K.D.: 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.
TRADING K.D.
Largest movements
- Receivables within one year +€7,473
up €7,473 (+5.2%), from €144,141 to €151,614
of which Other amounts receivable: +€7,473
- Profit (loss) carried forward +€7,446
up €7,446 (+9.7%), from -€76,957 to -€69,511
- Gross operating margin +€1,100
up €1,100 (+69.3%), from -€1,587 to -€487
- Financial income -€462
down €462 (-5.5%), from €8,440 to €7,978
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.
Derived cash bridge
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 | €145,247 | €152,706 | +€7,460 | +5.1% |
| Fixed assets | 21/28 | €804 | €804 | = | 0.0% |
| Financial fixed assets | 28 | €804 | €804 | = | 0.0% |
| Current assets | 29/58 | €144,443 | €151,902 | +€7,460 | +5.2% |
| Amounts receivable within one year | 40/41 | €144,141 | €151,614 | +€7,473 | +5.2% |
| Trade receivables | 40 | €654 | €654 | = | 0.0% |
| Other amounts receivable | 41 | €143,487 | €150,960 | +€7,473 | +5.2% |
| Cash at bank and in hand | 54/58 | €302 | €288 | -€14 | -4.5% |
| Total equity and liabilities | 10/49 | €145,247 | €152,706 | +€7,460 | +5.1% |
| Equity | 10/15 | -€58,357 | -€50,911 | +€7,446 | +12.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,957 | -€69,511 | +€7,446 | +9.7% |
| Amounts payable | 17/49 | €203,603 | €203,617 | +€14 | 0.0% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €103,173 | €103,572 | +€400 | +0.4% |
| Trade debts | 44 | €95,985 | €96,385 | +€400 | +0.4% |
| Suppliers | 440/4 | €95,985 | €96,385 | +€400 | +0.4% |
| Advances received on contracts in progress | 46 | €16 | €16 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,172 | €7,172 | = | 0.0% |
| Taxes | 450/3 | €7,172 | €7,172 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €431 | €45 | -€386 | -89.6% |
| Gross operating margin | 9900 | -€1,587 | -€487 | +€1,100 | +69.3% |
| Operating profit (loss) | 9901 | -€1,587 | -€487 | +€1,100 | +69.3% |
| Financial income | 75/76B | €8,440 | €7,978 | -€462 | -5.5% |
| Recurring financial income | 75 | €8,440 | €7,978 | -€462 | -5.5% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.4% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €6,810 | €7,446 | +€636 | +9.3% |
| Profit (loss) for the period | 9904 | €6,810 | €7,446 | +€636 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,810 | €7,446 | +€636 | +9.3% |
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 24 October 2026 via checked.be.