COMPANIES KM: what changed
COMPANIES KM
Largest movements
- Deferred charges and accrued income +€17,888
up €17,888 (+59.6%), from €30,005 to €47,893
- Tangible fixed assets -€13,874
down €13,874 (-17.1%), from €81,293 to €67,419
of which Plant, machinery and equipment: -€15,433
- Receivables after one year +€9,651
up €9,651 (+13.6%), from €70,989 to €80,640
- Cash -€5,602
down €5,602 (-67.6%), from €8,282 to €2,680
mainly Net result for the year (-€18,300) and Deferred charges and accrued income (-€17,888)
- Intangible fixed assets -€3,580
down €3,580 (-13.4%), from €26,620 to €23,040
- Advances received +€25,000
up €25,000 (+10.0%), from €250,000 to €275,000
- Profit (loss) carried forward -€18,300
down €18,300 (-65.1%), from -€28,120 to -€46,420
- Trade debts -€6,664
down €6,664 (-54.6%), from €12,213 to €5,549
- Depreciation -€10,201
down €10,201 (-31.2%), from €32,681 to €22,480
- Financial charges +€2,992
up €2,992 (+852%), from €351 to €3,343
- Other operating charges +€1,673
up €1,673 (+249%), from €672 to €2,346
- Financial income -€619
no longer reported in 2025 (was €619)
- Gross operating margin -€589
down €589 (-5.6%), from €10,458 to €9,869
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €236,593 | €237,591 | +€998 | +0.4% |
| Fixed assets | 21/28 | €107,913 | €90,459 | -€17,454 | -16.2% |
| Intangible fixed assets | 21 | €26,620 | €23,040 | -€3,580 | -13.4% |
| Tangible fixed assets | 22/27 | €81,293 | €67,419 | -€13,874 | -17.1% |
| Plant, machinery and equipment | 23 | €79,099 | €63,667 | -€15,433 | -19.5% |
| Furniture and vehicles | 24 | €2,194 | €568 | -€1,626 | -74.1% |
| Other tangible fixed assets | 26 | - | €3,185 | +€3,185 | |
| Current assets | 29/58 | €128,680 | €147,132 | +€18,452 | +14.3% |
| Amounts receivable after more than one year | 29 | €70,989 | €80,640 | +€9,651 | +13.6% |
| Other amounts receivable | 291 | €70,989 | €80,640 | +€9,651 | +13.6% |
| Amounts receivable within one year | 40/41 | €19,405 | €15,920 | -€3,485 | -18.0% |
| Trade receivables | 40 | €12,070 | €15,920 | +€3,850 | +31.9% |
| Other amounts receivable | 41 | €7,335 | - | -€7,335 | |
| Cash at bank and in hand | 54/58 | €8,282 | €2,680 | -€5,602 | -67.6% |
| Deferred charges and accrued income | 490/1 | €30,005 | €47,893 | +€17,888 | +59.6% |
| Total equity and liabilities | 10/49 | €236,593 | €237,591 | +€998 | +0.4% |
| Equity | 10/15 | -€25,620 | -€43,920 | -€18,300 | -71.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,120 | -€46,420 | -€18,300 | -65.1% |
| Amounts payable | 17/49 | €262,213 | €281,511 | +€19,298 | +7.4% |
| Amounts payable within one year | 42/48 | €262,213 | €281,511 | +€19,298 | +7.4% |
| Trade debts | 44 | €12,213 | €5,549 | -€6,664 | -54.6% |
| Suppliers | 440/4 | €12,213 | €5,549 | -€6,664 | -54.6% |
| Advances received on contracts in progress | 46 | €250,000 | €275,000 | +€25,000 | +10.0% |
| Taxes, remuneration and social security | 45 | - | €962 | +€962 | |
| Taxes | 450/3 | - | €962 | +€962 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,681 | €22,480 | -€10,201 | -31.2% |
| Other operating charges | 640/8 | €672 | €2,346 | +€1,673 | +249% |
| Gross operating margin | 9900 | €10,458 | €9,869 | -€589 | -5.6% |
| Operating profit (loss) | 9901 | -€22,895 | -€14,957 | +€7,939 | +34.7% |
| Financial income | 75/76B | €619 | - | -€619 | |
| Recurring financial income | 75 | €619 | - | -€619 | |
| Financial charges | 65/66B | €351 | €3,343 | +€2,992 | +852% |
| Recurring financial charges | 65 | €351 | €3,343 | +€2,992 | +852% |
| Profit (loss) for the period before taxes | 9903 | -€22,627 | -€18,300 | +€4,328 | +19.1% |
| Profit (loss) for the period | 9904 | -€22,627 | -€18,300 | +€4,328 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,627 | -€18,300 | +€4,328 | +19.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.