K&B TRANS: 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 TRANS
Largest movements
- Cash -€2,427
down €2,427 (-13.3%), from €18,223 to €15,796
mainly Investment in fixed assets (net) (-€3,970) and Tax, wage and social debts (-€2,713)
- Receivables within one year -€747
down €747 (-2.1%), from €34,916 to €34,169
of which Trade receivables: -€3,566
- Tax, wage and social debts -€2,713
down €2,713 (-16.4%), from €16,549 to €13,836
of which Taxes: -€3,213
- Profit (loss) carried forward -€1,795
down €1,795 (-4.0%), from €45,383 to €43,588
- Trade debts +€1,118
up €1,118 (+21.3%), from €5,251 to €6,369
- Turnover -€65,840
down €65,840 (-29.1%), from €226,447 to €160,607
- Purchases and services -€38,369
down €38,369 (-21.3%), from €180,348 to €141,979
- Gross operating margin -€28,454
down €28,454 (-60.4%), from €47,082 to €18,628
- Taxes -€5,619
down €5,619 (-88.4%), from €6,359 to €740
- Other operating charges -€5,423
down €5,423 (-25.8%), from €21,032 to €15,609
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 | €67,714 | €64,293 | -€3,421 | -5.1% |
| Fixed assets | 21/28 | €14,575 | €14,328 | -€247 | -1.7% |
| Tangible fixed assets | 22/27 | €5,515 | €5,218 | -€297 | -5.4% |
| Furniture and vehicles | 24 | €5,515 | €5,218 | -€297 | -5.4% |
| Financial fixed assets | 28 | €9,060 | €9,110 | +€50 | +0.6% |
| Current assets | 29/58 | €53,139 | €49,965 | -€3,174 | -6.0% |
| Amounts receivable within one year | 40/41 | €34,916 | €34,169 | -€747 | -2.1% |
| Trade receivables | 40 | €26,857 | €23,291 | -€3,566 | -13.3% |
| Other amounts receivable | 41 | €8,059 | €10,878 | +€2,819 | +35.0% |
| Cash at bank and in hand | 54/58 | €18,223 | €15,796 | -€2,427 | -13.3% |
| Total equity and liabilities | 10/49 | €67,714 | €64,293 | -€3,421 | -5.1% |
| Equity | 10/15 | €45,883 | €44,088 | -€1,795 | -3.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,383 | €43,588 | -€1,795 | -4.0% |
| Amounts payable | 17/49 | €21,831 | €20,205 | -€1,626 | -7.4% |
| Amounts payable within one year | 42/48 | €21,831 | €20,205 | -€1,626 | -7.4% |
| Trade debts | 44 | €5,251 | €6,369 | +€1,118 | +21.3% |
| Suppliers | 440/4 | €5,251 | €6,369 | +€1,118 | +21.3% |
| Taxes, remuneration and social security | 45 | €16,549 | €13,836 | -€2,713 | -16.4% |
| Taxes | 450/3 | €14,049 | €10,836 | -€3,213 | -22.9% |
| Remuneration and social security | 454/9 | €2,500 | €3,000 | +€500 | +20.0% |
| Other amounts payable | 47/48 | €31 | - | -€31 | |
| Turnover | 70 | €226,447 | €160,607 | -€65,840 | -29.1% |
| Non-recurring operating income | 76A | €983 | - | -€983 | |
| Goods, raw materials, services and sundry goods | 60/61 | €180,348 | €141,979 | -€38,369 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,091 | €4,217 | +€1,126 | +36.4% |
| Other operating charges | 640/8 | €21,032 | €15,609 | -€5,423 | -25.8% |
| Non-recurring operating charges | 66A | €677 | - | -€677 | |
| Gross operating margin | 9900 | €47,082 | €18,628 | -€28,454 | -60.4% |
| Operating profit (loss) | 9901 | €22,282 | -€1,198 | -€23,480 | |
| Financial income | 75/76B | - | €508 | +€508 | |
| Recurring financial income | 75 | - | €508 | +€508 | |
| Financial charges | 65/66B | €173 | €365 | +€192 | +111.0% |
| Recurring financial charges | 65 | €173 | €365 | +€192 | +111.0% |
| Profit (loss) for the period before taxes | 9903 | €22,109 | -€1,055 | -€23,164 | |
| Income taxes | 67/77 | €6,359 | €740 | -€5,619 | -88.4% |
| Profit (loss) for the period | 9904 | €15,750 | -€1,795 | -€17,545 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,750 | -€1,795 | -€17,545 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.