K.A. SONS: 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. SONS
Largest movements
- Tangible fixed assets +€30,451
up €30,451 (+1,208%), from €2,520 to €32,971
- Stocks and contracts -€12,418
down €12,418 (-27.7%), from €44,775 to €32,356
- Receivables within one year +€7,833
up €7,833 (+313%), from €2,505 to €10,338
of which Other amounts receivable: +€6,451
- Cash -€5,272
down €5,272 (-21.5%), from €24,506 to €19,234
mainly Investment in fixed assets (net) (-€32,376) and Contributions, distributions and other (-€31,956)
- Deferred charges and accrued income +€1,581
new in 2025: €1,581
- Contributions -€31,956
down €31,956 (-63.2%), from €50,556 to €18,600
- Debts after one year +€29,743
new in 2025: €29,743
- Trade debts +€8,206
up €8,206 (+128%), from €6,424 to €14,630
- Profit (loss) carried forward +€7,963
up €7,963 (+60.0%), from €13,278 to €21,241
- Tax, wage and social debts +€5,717
up €5,717 (+125%), from €4,561 to €10,278
of which Remuneration and social security: +€3,162
- Turnover +€7,771
up €7,771 (+2.1%), from €365,034 to €372,804
- Gross operating margin +€7,361
up €7,361 (+42.0%), from €17,520 to €24,881
- Staff costs +€3,797
up €3,797 (+292%), from €1,300 to €5,097
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 | €77,506 | €99,680 | +€22,174 | +28.6% |
| Fixed assets | 21/28 | €5,720 | €36,171 | +€30,451 | +532% |
| Tangible fixed assets | 22/27 | €2,520 | €32,971 | +€30,451 | +1,208% |
| Furniture and vehicles | 24 | €2,520 | €32,971 | +€30,451 | +1,208% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €71,786 | €63,509 | -€8,277 | -11.5% |
| Stocks and contracts in progress | 3 | €44,775 | €32,356 | -€12,418 | -27.7% |
| Stocks | 30/36 | €44,775 | €32,356 | -€12,418 | -27.7% |
| Amounts receivable within one year | 40/41 | €2,505 | €10,338 | +€7,833 | +313% |
| Trade receivables | 40 | €741 | €2,124 | +€1,382 | +186% |
| Other amounts receivable | 41 | €1,764 | €8,215 | +€6,451 | +366% |
| Cash at bank and in hand | 54/58 | €24,506 | €19,234 | -€5,272 | -21.5% |
| Deferred charges and accrued income | 490/1 | - | €1,581 | +€1,581 | |
| Total equity and liabilities | 10/49 | €77,506 | €99,680 | +€22,174 | +28.6% |
| Equity | 10/15 | €66,521 | €42,528 | -€23,993 | -36.1% |
| Contributions | 10/11 | €50,556 | €18,600 | -€31,956 | -63.2% |
| Reserves | 13 | €2,687 | €2,687 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,687 | €2,687 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,687 | €2,687 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,278 | €21,241 | +€7,963 | +60.0% |
| Amounts payable | 17/49 | €10,985 | €57,152 | +€46,167 | +420% |
| Amounts payable after more than one year | 17 | - | €29,743 | +€29,743 | |
| Financial debts | 170/4 | - | €29,743 | +€29,743 | |
| Amounts payable within one year | 42/48 | €10,985 | €27,410 | +€16,425 | +150% |
| Financial debts | 43 | - | €299 | +€299 | |
| Credit institutions | 430/8 | - | €299 | +€299 | |
| Trade debts | 44 | €6,424 | €14,630 | +€8,206 | +128% |
| Suppliers | 440/4 | €6,424 | €14,630 | +€8,206 | +128% |
| Taxes, remuneration and social security | 45 | €4,561 | €10,278 | +€5,717 | +125% |
| Taxes | 450/3 | €4,382 | €6,938 | +€2,556 | +58.3% |
| Remuneration and social security | 454/9 | €179 | €3,341 | +€3,162 | +1,766% |
| Other amounts payable | 47/48 | - | €2,202 | +€2,202 | |
| Turnover | 70 | €365,034 | €372,804 | +€7,771 | +2.1% |
| Non-recurring operating income | 76A | - | €548 | +€548 | |
| Goods, raw materials, services and sundry goods | 60/61 | €347,513 | €349,672 | +€2,159 | +0.6% |
| Remuneration, social security and pensions | 62 | €1,300 | €5,097 | +€3,797 | +292% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €630 | €1,925 | +€1,295 | +206% |
| Other operating charges | 640/8 | €1,500 | €4,329 | +€2,829 | +189% |
| Gross operating margin | 9900 | €17,520 | €24,881 | +€7,361 | +42.0% |
| Operating profit (loss) | 9901 | €14,090 | €13,530 | -€561 | -4.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €533 | €1,814 | +€1,281 | +240% |
| Recurring financial charges | 65 | €533 | €1,814 | +€1,281 | +240% |
| Profit (loss) for the period before taxes | 9903 | €13,557 | €11,716 | -€1,842 | -13.6% |
| Income taxes | 67/77 | €3,000 | €3,753 | +€753 | +25.1% |
| Profit (loss) for the period | 9904 | €10,557 | €7,963 | -€2,595 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,557 | €7,963 | -€2,595 | -24.6% |
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 14 October 2026 via checked.be.