K & 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 & B
Largest movements
- Receivables within one year +€34,554
up €34,554 (+602%), from €5,745 to €40,299
of which Trade receivables: +€36,933
- Stocks and contracts +€654
up €654 (+3.2%), from €20,638 to €21,292
- Profit (loss) carried forward +€27,368
up €27,368, from -€681 to €26,687
- Trade debts +€8,477
new in 2025: €8,477
- Purchases and services -€44,850
down €44,850 (-19.2%), from €233,890 to €189,040
- Turnover -€43,371
down €43,371 (-16.7%), from €260,348 to €216,977
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 | €28,870 | €64,514 | +€35,644 | +123% |
| Current assets | 29/58 | €28,870 | €64,514 | +€35,644 | +123% |
| Stocks and contracts in progress | 3 | €20,638 | €21,292 | +€654 | +3.2% |
| Stocks | 30/36 | €20,638 | €21,292 | +€654 | +3.2% |
| Amounts receivable within one year | 40/41 | €5,745 | €40,299 | +€34,554 | +602% |
| Trade receivables | 40 | €1,580 | €38,512 | +€36,933 | +2,338% |
| Other amounts receivable | 41 | €4,165 | €1,787 | -€2,378 | -57.1% |
| Cash at bank and in hand | 54/58 | €2,487 | €2,923 | +€436 | +17.5% |
| Total equity and liabilities | 10/49 | €28,870 | €64,514 | +€35,644 | +123% |
| Equity | 10/15 | €18,142 | €45,510 | +€27,368 | +151% |
| Contributions | 10/11 | €18,822 | €18,822 | = | 0.0% |
| Contributions outside capital | 11 | €18,822 | €18,822 | = | 0.0% |
| Other | 1109/19 | €18,822 | €18,822 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€681 | €26,687 | +€27,368 | |
| Amounts payable | 17/49 | €10,728 | €19,005 | +€8,276 | +77.1% |
| Amounts payable within one year | 42/48 | €10,728 | €19,005 | +€8,276 | +77.1% |
| Trade debts | 44 | - | €8,477 | +€8,477 | |
| Suppliers | 440/4 | - | €8,477 | +€8,477 | |
| Taxes, remuneration and social security | 45 | €9,872 | €9,953 | +€82 | +0.8% |
| Taxes | 450/3 | €9,872 | €9,953 | +€82 | +0.8% |
| Other amounts payable | 47/48 | €857 | €574 | -€283 | -33.0% |
| Turnover | 70 | €260,348 | €216,977 | -€43,371 | -16.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €233,890 | €189,040 | -€44,850 | -19.2% |
| Other operating charges | 640/8 | €744 | €236 | -€508 | -68.3% |
| Gross operating margin | 9900 | €26,458 | €27,937 | +€1,479 | +5.6% |
| Operating profit (loss) | 9901 | €25,714 | €27,701 | +€1,987 | +7.7% |
| Financial income | 75/76B | €70 | €220 | +€150 | +214% |
| Recurring financial income | 75 | €70 | €220 | +€150 | +214% |
| Financial charges | 65/66B | €538 | €1,335 | +€797 | +148% |
| Recurring financial charges | 65 | €538 | €1,335 | +€797 | +148% |
| Profit (loss) for the period before taxes | 9903 | €25,246 | €26,585 | +€1,340 | +5.3% |
| Income taxes | 67/77 | - | -€782 | -€782 | |
| Profit (loss) for the period | 9904 | €25,246 | €27,368 | +€2,122 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,246 | €27,368 | +€2,122 | +8.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.