K.A.H.B.: 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.
K.A.H.B.
Largest movements
- Tangible fixed assets -€15,827
no longer reported in 2025 (was €15,827)
of which Land and buildings: -€15,372
- Profit (loss) carried forward -€16,154
down €16,154, from €2,642 to -€13,512
- Depreciation +€12,865
up €12,865 (+434%), from €2,962 to €15,827
- Financial charges +€201
up €201 (+343%), from €59 to €260
- Gross operating margin +€130
up €130 (+66.1%), from -€197 to -€67
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 | €15,957 | €1 | -€15,957 | -100.0% |
| Fixed assets | 21/28 | €15,827 | - | -€15,827 | |
| Tangible fixed assets | 22/27 | €15,827 | - | -€15,827 | |
| Land and buildings | 22 | €15,372 | - | -€15,372 | |
| Plant, machinery and equipment | 23 | €455 | - | -€455 | |
| Current assets | 29/58 | €130 | €1 | -€130 | -99.4% |
| Cash at bank and in hand | 54/58 | €130 | €1 | -€130 | -99.4% |
| Total equity and liabilities | 10/49 | €15,957 | €1 | -€15,957 | -100.0% |
| Equity | 10/15 | €4,642 | -€11,512 | -€16,154 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,642 | -€13,512 | -€16,154 | |
| Amounts payable | 17/49 | €11,315 | €11,513 | +€198 | +1.7% |
| Amounts payable within one year | 42/48 | €11,315 | €11,513 | +€198 | +1.7% |
| Trade debts | 44 | - | €67 | +€67 | |
| Suppliers | 440/4 | - | €67 | +€67 | |
| Other amounts payable | 47/48 | €11,315 | €11,446 | +€131 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,962 | €15,827 | +€12,865 | +434% |
| Gross operating margin | 9900 | -€197 | -€67 | +€130 | +66.1% |
| Operating profit (loss) | 9901 | -€3,160 | -€15,894 | -€12,734 | -403% |
| Financial charges | 65/66B | €59 | €260 | +€201 | +343% |
| Recurring financial charges | 65 | €59 | €260 | +€201 | +343% |
| Profit (loss) for the period before taxes | 9903 | -€3,218 | -€16,154 | -€12,936 | -402% |
| Profit (loss) for the period | 9904 | -€3,218 | -€16,154 | -€12,936 | -402% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,218 | -€16,154 | -€12,936 | -402% |
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 28 October 2026 via checked.be.