E-Line KMO: 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.
E-Line KMO
Largest movements
- Receivables within one year -€55,391
down €55,391 (-35.6%), from €155,516 to €100,125
- Cash +€12,129
up €12,129 (+68.3%), from €17,767 to €29,896
mainly Receivables within one year (+€55,391) and Other debts (+€33,618)
- Profit (loss) carried forward -€53,809
down €53,809 (-88.6%), from €60,703 to €6,894
- Debts after one year -€35,192
down €35,192 (-28.9%), from €121,662 to €86,471
- Other debts +€33,618
up €33,618 (+50.3%), from €66,777 to €100,394
- Trade debts +€19,541
up €19,541 (+266%), from €7,358 to €26,899
- Current portion of long-term debt -€9,963
down €9,963 (-22.1%), from €45,165 to €35,202
- Gross operating margin -€130,019
down €130,019 (-54.0%), from €240,640 to €110,621
- Taxes -€17,904
down €17,904 (-98.6%), from €18,154 to €250
- Financial charges -€4,850
down €4,850 (-34.9%), from €13,879 to €9,029
- Staff costs +€4,391
up €4,391 (+3.6%), from €122,706 to €127,098
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 | €639,858 | €593,155 | -€46,703 | -7.3% |
| Fixed assets | 21/28 | €466,574 | €463,133 | -€3,442 | -0.7% |
| Tangible fixed assets | 22/27 | €466,554 | €463,113 | -€3,442 | -0.7% |
| Land and buildings | 22 | €451,372 | €431,405 | -€19,967 | -4.4% |
| Plant, machinery and equipment | 23 | €14,521 | €31,179 | +€16,658 | +115% |
| Furniture and vehicles | 24 | €661 | €529 | -€132 | -20.0% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €173,283 | €130,022 | -€43,262 | -25.0% |
| Amounts receivable within one year | 40/41 | €155,516 | €100,125 | -€55,391 | -35.6% |
| Trade receivables | 40 | €155,516 | €100,125 | -€55,391 | -35.6% |
| Cash at bank and in hand | 54/58 | €17,767 | €29,896 | +€12,129 | +68.3% |
| Total equity and liabilities | 10/49 | €639,858 | €593,155 | -€46,703 | -7.3% |
| Equity | 10/15 | €357,629 | €303,819 | -€53,809 | -15.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €266,926 | €266,926 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €263,926 | €263,926 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,703 | €6,894 | -€53,809 | -88.6% |
| Amounts payable | 17/49 | €282,229 | €289,335 | +€7,106 | +2.5% |
| Amounts payable after more than one year | 17 | €121,662 | €86,471 | -€35,192 | -28.9% |
| Financial debts | 170/4 | €121,662 | €86,471 | -€35,192 | -28.9% |
| Amounts payable within one year | 42/48 | €160,567 | €202,864 | +€42,298 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €45,165 | €35,202 | -€9,963 | -22.1% |
| Trade debts | 44 | €7,358 | €26,899 | +€19,541 | +266% |
| Suppliers | 440/4 | €7,358 | €26,899 | +€19,541 | +266% |
| Taxes, remuneration and social security | 45 | €41,267 | €40,369 | -€898 | -2.2% |
| Taxes | 450/3 | €26,374 | €15,765 | -€10,609 | -40.2% |
| Remuneration and social security | 454/9 | €14,893 | €24,604 | +€9,711 | +65.2% |
| Other amounts payable | 47/48 | €66,777 | €100,394 | +€33,618 | +50.3% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Remuneration, social security and pensions | 62 | €122,706 | €127,098 | +€4,391 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,918 | €23,942 | +€1,023 | +4.5% |
| Other operating charges | 640/8 | €4,557 | €4,393 | -€164 | -3.6% |
| Gross operating margin | 9900 | €240,640 | €110,621 | -€130,019 | -54.0% |
| Operating profit (loss) | 9901 | €90,459 | -€44,811 | -€135,270 | |
| Financial income | 75/76B | €23 | €281 | +€258 | +1,114% |
| Recurring financial income | 75 | €23 | €281 | +€258 | +1,114% |
| Financial charges | 65/66B | €13,879 | €9,029 | -€4,850 | -34.9% |
| Recurring financial charges | 65 | €13,879 | €9,029 | -€4,850 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €76,603 | -€53,559 | -€130,162 | |
| Income taxes | 67/77 | €18,154 | €250 | -€17,904 | -98.6% |
| Profit (loss) for the period | 9904 | €58,448 | -€53,809 | -€112,257 | |
| Profit (loss) for the period to be appropriated | 9905 | €58,448 | -€53,809 | -€112,257 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.