K&B DESIGN: 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 DESIGN
Largest movements
- Tangible fixed assets -€35,825
down €35,825 (-2.0%), from €1.8m to €1.8m
of which Land and buildings: -€54,089
- Deferred charges and accrued income -€20,876
down €20,876 (-46.2%), from €45,163 to €24,287
- Cash +€19,982
up €19,982 (+67.1%), from €29,774 to €49,756
mainly Depreciation (+€55,811) and Net result for the year (+€32,463)
- Debts after one year -€78,950
down €78,950 (-12.4%), from €639,248 to €560,297
- Reserves +€32,463
up €32,463 (+9.3%), from €349,891 to €382,354
- Taxes +€4,533
up €4,533 (+129.5%), from €3,500 to €8,033
- Depreciation +€1,770
up €1,770 (+3.3%), from €54,042 to €55,811
- Financial charges -€1,289
down €1,289 (-11.6%), from €11,122 to €9,833
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 | €1,951,189 | €1,910,382 | -€40,807 | -2.1% |
| Fixed assets | 21/28 | €1,817,069 | €1,781,245 | -€35,825 | -2.0% |
| Tangible fixed assets | 22/27 | €1,817,006 | €1,781,181 | -€35,825 | -2.0% |
| Land and buildings | 22 | €1,817,006 | €1,762,917 | -€54,089 | -3.0% |
| Plant, machinery and equipment | 23 | - | €3,144 | +€3,144 | |
| Other tangible fixed assets | 26 | - | €15,120 | +€15,120 | |
| Financial fixed assets | 28 | €64 | €64 | = | 0.0% |
| Current assets | 29/58 | €134,120 | €129,137 | -€4,983 | -3.7% |
| Amounts receivable after more than one year | 29 | €53,329 | €53,329 | = | 0.0% |
| Other amounts receivable | 291 | €53,329 | €53,329 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,853 | €1,765 | -€4,089 | -69.9% |
| Trade receivables | 40 | €5,000 | €0 | -€5,000 | -100.0% |
| Other amounts receivable | 41 | €853 | €1,765 | +€911 | +106.8% |
| Cash at bank and in hand | 54/58 | €29,774 | €49,756 | +€19,982 | +67.1% |
| Deferred charges and accrued income | 490/1 | €45,163 | €24,287 | -€20,876 | -46.2% |
| Total equity and liabilities | 10/49 | €1,951,189 | €1,910,382 | -€40,807 | -2.1% |
| Equity | 10/15 | €1,217,241 | €1,249,704 | +€32,463 | +2.7% |
| Contributions | 10/11 | €867,350 | €867,350 | = | 0.0% |
| Reserves | 13 | €349,891 | €382,354 | +€32,463 | +9.3% |
| Distributable reserves | 133 | €349,891 | €382,354 | +€32,463 | +9.3% |
| Amounts payable | 17/49 | €733,948 | €660,678 | -€73,270 | -10.0% |
| Amounts payable after more than one year | 17 | €639,248 | €560,297 | -€78,950 | -12.4% |
| Financial debts | 170/4 | €639,248 | €560,297 | -€78,950 | -12.4% |
| Amounts payable within one year | 42/48 | €93,771 | €99,593 | +€5,822 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €83,276 | €84,717 | +€1,442 | +1.7% |
| Trade debts | 44 | €3,995 | €3,843 | -€152 | -3.8% |
| Suppliers | 440/4 | €3,995 | €3,843 | -€152 | -3.8% |
| Taxes, remuneration and social security | 45 | €3,500 | €8,033 | +€4,533 | +129.5% |
| Taxes | 450/3 | €3,500 | €8,033 | +€4,533 | +129.5% |
| Other amounts payable | 47/48 | €3,000 | €3,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €930 | €787 | -€142 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,042 | €55,811 | +€1,770 | +3.3% |
| Other operating charges | 640/8 | €10,966 | €11,706 | +€739 | +6.7% |
| Gross operating margin | 9900 | €118,367 | €117,846 | -€522 | -0.4% |
| Operating profit (loss) | 9901 | €53,359 | €50,328 | -€3,031 | -5.7% |
| Financial charges | 65/66B | €11,122 | €9,833 | -€1,289 | -11.6% |
| Recurring financial charges | 65 | €11,122 | €9,833 | -€1,289 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €42,238 | €40,496 | -€1,742 | -4.1% |
| Income taxes | 67/77 | €3,500 | €8,033 | +€4,533 | +129.5% |
| Profit (loss) for the period | 9904 | €38,738 | €32,463 | -€6,275 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,738 | €32,463 | -€6,275 | -16.2% |
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 11 October 2026 via checked.be.