K & B AGENCIES: 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 AGENCIES
Largest movements
- Cash +€74,774
up €74,774 (+300%), from €24,929 to €99,703
mainly Net result for the year (+€89,094) and Other debts (+€60,497)
- Receivables within one year -€22,657
down €22,657 (-26.0%), from €87,192 to €64,536
of which Trade receivables: -€18,457
- Other debts +€60,497
up €60,497 (+395%), from €15,310 to €75,807
- Trade debts -€21,667
down €21,667 (-47.2%), from €45,910 to €24,243
- Reserves +€13,287
up €13,287 (+41.1%), from €32,302 to €45,588
- Gross operating margin +€77,640
up €77,640 (+392%), from €19,817 to €97,457
- Taxes +€6,231
up €6,231 (+348%), from €1,792 to €8,024
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 | €112,121 | €164,238 | +€52,118 | +46.5% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €112,121 | €164,238 | +€52,118 | +46.5% |
| Amounts receivable within one year | 40/41 | €87,192 | €64,536 | -€22,657 | -26.0% |
| Trade receivables | 40 | €69,740 | €51,283 | -€18,457 | -26.5% |
| Other amounts receivable | 41 | €17,453 | €13,253 | -€4,200 | -24.1% |
| Cash at bank and in hand | 54/58 | €24,929 | €99,703 | +€74,774 | +300% |
| Total equity and liabilities | 10/49 | €112,121 | €164,238 | +€52,118 | +46.5% |
| Equity | 10/15 | €50,902 | €64,188 | +€13,287 | +26.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,302 | €45,588 | +€13,287 | +41.1% |
| Distributable reserves | 133 | €32,302 | €45,588 | +€13,287 | +41.1% |
| Amounts payable | 17/49 | €61,219 | €100,050 | +€38,831 | +63.4% |
| Amounts payable within one year | 42/48 | €61,219 | €100,050 | +€38,831 | +63.4% |
| Trade debts | 44 | €45,910 | €24,243 | -€21,667 | -47.2% |
| Suppliers | 440/4 | €45,910 | €24,243 | -€21,667 | -47.2% |
| Other amounts payable | 47/48 | €15,310 | €75,807 | +€60,497 | +395% |
| Other operating charges | 640/8 | €655 | €595 | -€61 | -9.2% |
| Gross operating margin | 9900 | €19,817 | €97,457 | +€77,640 | +392% |
| Operating profit (loss) | 9901 | €19,162 | €96,862 | +€77,701 | +405% |
| Financial income | 75/76B | €430 | €340 | -€91 | -21.1% |
| Recurring financial income | 75 | €430 | €340 | -€91 | -21.1% |
| Financial charges | 65/66B | €113 | €84 | -€29 | -25.4% |
| Recurring financial charges | 65 | €113 | €84 | -€29 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €19,479 | €97,118 | +€77,639 | +399% |
| Income taxes | 67/77 | €1,792 | €8,024 | +€6,231 | +348% |
| Profit (loss) for the period | 9904 | €17,687 | €89,094 | +€71,407 | +404% |
| Profit (loss) for the period to be appropriated | 9905 | €17,687 | €89,094 | +€71,407 | +404% |
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 15 October 2026 via checked.be.