2KS: 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.
2KS
Largest movements
- Receivables within one year +€11,329
up €11,329 (+3.0%), from €378,218 to €389,548
of which Other amounts receivable: +€40,822
- Tangible fixed assets -€9,000
down €9,000 (-12.5%), from €72,000 to €63,000
- Debts after one year -€45,487
down €45,487 (-52.2%), from €87,123 to €41,636
- Tax, wage and social debts -€43,530
down €43,530 (-65.2%), from €66,802 to €23,272
- Profit (loss) carried forward +€39,816
up €39,816 (+180.2%), from €22,097 to €61,913
- Trade debts +€28,451
up €28,451 (+11.8%), from €241,844 to €270,295
- Short-term financial debts +€22,743
new in 2024: €22,743
- Purchases and services -€66,626
down €66,626 (-23.2%), from €286,924 to €220,299
- Gross operating margin +€51,233
up €51,233 (+296.5%), from €17,278 to €68,511
- Taxes +€15,000
up €15,000 (+869.0%), from €1,726 to €16,726
- Other operating charges +€2,117
up €2,117 (+2645.0%), from €80 to €2,197
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €456,666 | €458,659 | +€1,993 | +0.4% |
| Fixed assets | 21/28 | €72,000 | €63,000 | -€9,000 | -12.5% |
| Tangible fixed assets | 22/27 | €72,000 | €63,000 | -€9,000 | -12.5% |
| Furniture and vehicles | 24 | €72,000 | €63,000 | -€9,000 | -12.5% |
| Current assets | 29/58 | €384,666 | €395,659 | +€10,993 | +2.9% |
| Amounts receivable within one year | 40/41 | €378,218 | €389,548 | +€11,329 | +3.0% |
| Trade receivables | 40 | €301,777 | €272,285 | -€29,492 | -9.8% |
| Other amounts receivable | 41 | €76,441 | €117,263 | +€40,822 | +53.4% |
| Cash at bank and in hand | 54/58 | €6,447 | €5,006 | -€1,441 | -22.3% |
| Deferred charges and accrued income | 490/1 | - | €1,104 | +€1,104 | |
| Total equity and liabilities | 10/49 | €456,666 | €458,659 | +€1,993 | +0.4% |
| Equity | 10/15 | €30,897 | €70,713 | +€39,816 | +128.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Capital | 10 | €8,000 | €8,000 | = | 0.0% |
| Issued capital | 100 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €800 | €800 | = | 0.0% |
| Non-distributable reserves | 130/1 | €800 | €800 | = | 0.0% |
| Legal reserve | 130 | €800 | €800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,097 | €61,913 | +€39,816 | +180.2% |
| Amounts payable | 17/49 | €425,768 | €387,946 | -€37,823 | -8.9% |
| Amounts payable after more than one year | 17 | €87,123 | €41,636 | -€45,487 | -52.2% |
| Financial debts | 170/4 | €87,123 | €41,636 | -€45,487 | -52.2% |
| Amounts payable within one year | 42/48 | €338,646 | €346,310 | +€7,664 | +2.3% |
| Financial debts | 43 | - | €22,743 | +€22,743 | |
| Credit institutions | 430/8 | - | €22,743 | +€22,743 | |
| Trade debts | 44 | €241,844 | €270,295 | +€28,451 | +11.8% |
| Suppliers | 440/4 | €241,844 | €270,295 | +€28,451 | +11.8% |
| Taxes, remuneration and social security | 45 | €66,802 | €23,272 | -€43,530 | -65.2% |
| Taxes | 450/3 | €66,802 | €23,272 | -€43,530 | -65.2% |
| Other amounts payable | 47/48 | €30,000 | €30,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €286,924 | €220,299 | -€66,626 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,000 | €9,000 | = | 0.0% |
| Other operating charges | 640/8 | €80 | €2,197 | +€2,117 | +2645.0% |
| Gross operating margin | 9900 | €17,278 | €68,511 | +€51,233 | +296.5% |
| Operating profit (loss) | 9901 | €8,198 | €57,314 | +€49,116 | +599.1% |
| Financial charges | 65/66B | €1,007 | €773 | -€233 | -23.2% |
| Recurring financial charges | 65 | €1,007 | €773 | -€233 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €7,192 | €56,541 | +€49,350 | +686.2% |
| Income taxes | 67/77 | €1,726 | €16,726 | +€15,000 | +869.0% |
| Profit (loss) for the period | 9904 | €5,466 | €39,816 | +€34,350 | +628.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,466 | €39,816 | +€34,350 | +628.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.