K & ASSOCIES: what changed
What changed
K & ASSOCIES
filed annual accounts (NBB)
Net result for the year
-
2024 · -€2,040+€2,040
Equity
-€50,334
2024 · -€50,334
Cash
-
2024 · €34-€34
Balance sheet total
-
2024 · €34-€34
Largest movements
Assets
- Cash -€34
no longer reported in 2025 (was €34)
Equity and liabilities
- Other debts +€2,500
up €2,500 (+5.2%), from €47,834 to €50,334
- Trade debts -€2,000
no longer reported in 2025 (was €2,000)
- Tax, wage and social debts -€534
no longer reported in 2025 (was €534)
Income statement
- Gross operating margin +€2,000
no longer reported in 2025 (was -€2,000)
- Financial charges -€40
no longer reported in 2025 (was €40)
Change in the result, 2024 to 2025
The net result is not in both sets of accounts. Without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34 | - | -€34 | |
| Current assets | 29/58 | €34 | - | -€34 | |
| Cash at bank and in hand | 54/58 | €34 | - | -€34 | |
| Total equity and liabilities | 10/49 | €34 | - | -€34 | |
| Equity | 10/15 | -€50,334 | -€50,334 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €471 | €471 | = | 0.0% |
| Non-distributable reserves | 130/1 | €471 | €471 | = | 0.0% |
| Reserves not available under the articles | 1311 | €471 | €471 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,355 | -€69,355 | = | 0.0% |
| Amounts payable | 17/49 | €50,368 | €50,334 | -€34 | -0.1% |
| Amounts payable within one year | 42/48 | €50,368 | €50,334 | -€34 | -0.1% |
| Trade debts | 44 | €2,000 | - | -€2,000 | |
| Suppliers | 440/4 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €534 | - | -€534 | |
| Taxes | 450/3 | €534 | - | -€534 | |
| Other amounts payable | 47/48 | €47,834 | €50,334 | +€2,500 | +5.2% |
| Gross operating margin | 9900 | -€2,000 | - | +€2,000 | |
| Operating profit (loss) | 9901 | -€2,000 | - | +€2,000 | |
| Financial charges | 65/66B | €40 | - | -€40 | |
| Recurring financial charges | 65 | €40 | - | -€40 | |
| Profit (loss) for the period before taxes | 9903 | -€2,040 | - | +€2,040 | |
| Profit (loss) for the period | 9904 | -€2,040 | - | +€2,040 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,040 | - | +€2,040 |
Next steps
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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.