K&B CONSTRUCT: what changed
Two fiscal 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 CONSTRUCT
Largest movements
- Receivables within one year +€40,410
up €40,410 (+59.7%), from €67,665 to €108,075
of which Trade receivables: +€39,147
- Cash -€19,523
down €19,523 (-72.3%), from €27,020 to €7,497
mainly Receivables within one year (-€40,410) and Other debts (-€14,705)
- Tangible fixed assets -€7,299
down €7,299 (-33.3%), from €21,904 to €14,605
of which Furniture and vehicles: -€11,107
- Reserves +€17,000
up €17,000 (+42.0%), from €40,500 to €57,500
- Other debts -€14,705
down €14,705 (-99.6%), from €14,771 to €66
- Trade debts +€12,331
up €12,331 (+40.8%), from €30,234 to €42,566
- Gross operating margin +€21,932
up €21,932 (+99.6%), from €22,011 to €43,944
- Taxes +€6,859
up €6,859 (+203.4%), from €3,372 to €10,232
- Depreciation +€3,342
up €3,342 (+37.3%), from €8,957 to €12,299
- Financial charges +€679
up €679 (+149.0%), from €456 to €1,135
- Other operating charges +€462
up €462 (+17.3%), from €2,676 to €3,138
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.
Cash bridge derived
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 | €118,020 | €131,419 | +€13,398 | +11.4% |
| Fixed assets | 21/28 | €22,462 | €15,163 | -€7,299 | -32.5% |
| Tangible fixed assets | 22/27 | €21,904 | €14,605 | -€7,299 | -33.3% |
| Plant, machinery and equipment | 23 | - | €3,808 | +€3,808 | |
| Furniture and vehicles | 24 | €21,904 | €10,797 | -€11,107 | -50.7% |
| Financial fixed assets | 28 | €559 | €559 | = | 0.0% |
| Current assets | 29/58 | €95,558 | €116,255 | +€20,697 | +21.7% |
| Amounts receivable within one year | 40/41 | €67,665 | €108,075 | +€40,410 | +59.7% |
| Trade receivables | 40 | €48,205 | €87,352 | +€39,147 | +81.2% |
| Other amounts receivable | 41 | €19,459 | €20,723 | +€1,263 | +6.5% |
| Cash at bank and in hand | 54/58 | €27,020 | €7,497 | -€19,523 | -72.3% |
| Deferred charges and accrued income | 490/1 | €873 | €684 | -€190 | -21.7% |
| Total equity and liabilities | 10/49 | €118,020 | €131,419 | +€13,398 | +11.4% |
| Equity | 10/15 | €50,793 | €67,933 | +€17,140 | +33.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Share premium | 1100/10 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €40,500 | €57,500 | +€17,000 | +42.0% |
| Distributable reserves | 133 | €40,500 | €57,500 | +€17,000 | +42.0% |
| Profit (loss) carried forward | 14 | €293 | €433 | +€140 | +47.6% |
| Amounts payable | 17/49 | €67,227 | €63,485 | -€3,741 | -5.6% |
| Amounts payable within one year | 42/48 | €66,787 | €63,485 | -€3,302 | -4.9% |
| Trade debts | 44 | €30,234 | €42,566 | +€12,331 | +40.8% |
| Suppliers | 440/4 | €30,234 | €42,566 | +€12,331 | +40.8% |
| Taxes, remuneration and social security | 45 | €21,781 | €20,854 | -€928 | -4.3% |
| Taxes | 450/3 | €4,755 | €12,611 | +€7,856 | +165.2% |
| Remuneration and social security | 454/9 | €17,026 | €8,242 | -€8,783 | -51.6% |
| Other amounts payable | 47/48 | €14,771 | €66 | -€14,705 | -99.6% |
| Accrued charges and deferred income | 492/3 | €440 | - | -€440 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,957 | €12,299 | +€3,342 | +37.3% |
| Other operating charges | 640/8 | €2,676 | €3,138 | +€462 | +17.3% |
| Gross operating margin | 9900 | €22,011 | €43,944 | +€21,932 | +99.6% |
| Operating profit (loss) | 9901 | €10,378 | €28,507 | +€18,128 | +174.7% |
| Financial income | 75/76B | €29 | - | -€29 | |
| Recurring financial income | 75 | €29 | - | -€29 | |
| Financial charges | 65/66B | €456 | €1,135 | +€679 | +149.0% |
| Recurring financial charges | 65 | €456 | €1,135 | +€679 | +149.0% |
| Profit (loss) for the period before taxes | 9903 | €9,952 | €27,371 | +€17,420 | +175.0% |
| Income taxes | 67/77 | €3,372 | €10,232 | +€6,859 | +203.4% |
| Profit (loss) for the period | 9904 | €6,580 | €17,140 | +€10,560 | +160.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,580 | €17,140 | +€10,560 | +160.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.