K.C. & SONS: 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.C. & SONS
Largest movements
- Stocks and contracts +€10,361
up €10,361 (+69.7%), from €14,866 to €25,227
- Cash -€2,599
down €2,599 (-68.3%), from €3,803 to €1,204
mainly Stocks and contracts (-€10,361) and Tax, wage and social debts (-€3,108)
- Intangible fixed assets -€1,916
down €1,916 (-48.0%), from €3,995 to €2,079
- Other debts +€4,390
new in 2025: €4,390
- Tax, wage and social debts -€3,108
down €3,108 (-51.2%), from €6,068 to €2,960
of which Taxes: -€2,708
- Trade debts +€2,430
up €2,430 (+134%), from €1,816 to €4,246
- Profit (loss) carried forward +€1,742
up €1,742 (+23.8%), from €7,320 to €9,061
- Reserves +€477
up €477 (+57.7%), from €827 to €1,304
- Turnover +€11,611
up €11,611 (+4.3%), from €267,035 to €278,646
- Purchases and services +€10,949
up €10,949 (+4.2%), from €261,557 to €272,506
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 | €22,910 | €28,841 | +€5,930 | +25.9% |
| Fixed assets | 21/28 | €3,995 | €2,079 | -€1,916 | -48.0% |
| Intangible fixed assets | 21 | €3,995 | €2,079 | -€1,916 | -48.0% |
| Current assets | 29/58 | €18,916 | €26,762 | +€7,846 | +41.5% |
| Stocks and contracts in progress | 3 | €14,866 | €25,227 | +€10,361 | +69.7% |
| Stocks | 30/36 | €14,866 | €25,227 | +€10,361 | +69.7% |
| Amounts receivable within one year | 40/41 | €247 | €331 | +€84 | +34.0% |
| Other amounts receivable | 41 | €247 | €331 | +€84 | +34.0% |
| Cash at bank and in hand | 54/58 | €3,803 | €1,204 | -€2,599 | -68.3% |
| Total equity and liabilities | 10/49 | €22,910 | €28,841 | +€5,930 | +25.9% |
| Equity | 10/15 | €14,647 | €16,865 | +€2,218 | +15.1% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €827 | €1,304 | +€477 | +57.7% |
| Non-distributable reserves | 130/1 | €827 | €1,304 | +€477 | +57.7% |
| Reserves not available under the articles | 1311 | €827 | €1,304 | +€477 | +57.7% |
| Profit (loss) carried forward | 14 | €7,320 | €9,061 | +€1,742 | +23.8% |
| Amounts payable | 17/49 | €8,264 | €11,976 | +€3,712 | +44.9% |
| Amounts payable within one year | 42/48 | €8,264 | €11,976 | +€3,712 | +44.9% |
| Financial debts | 43 | €380 | €380 | = | 0.0% |
| Credit institutions | 430/8 | €380 | €380 | = | 0.0% |
| Trade debts | 44 | €1,816 | €4,246 | +€2,430 | +134% |
| Suppliers | 440/4 | €1,816 | €4,246 | +€2,430 | +134% |
| Taxes, remuneration and social security | 45 | €6,068 | €2,960 | -€3,108 | -51.2% |
| Taxes | 450/3 | €3,668 | €960 | -€2,708 | -73.8% |
| Remuneration and social security | 454/9 | €2,400 | €2,000 | -€400 | -16.7% |
| Other amounts payable | 47/48 | - | €4,390 | +€4,390 | |
| Turnover | 70 | €267,035 | €278,646 | +€11,611 | +4.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €261,557 | €272,506 | +€10,949 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,934 | €1,916 | -€18 | -0.9% |
| Other operating charges | 640/8 | €717 | €329 | -€388 | -54.1% |
| Gross operating margin | 9900 | €5,478 | €6,140 | +€662 | +12.1% |
| Operating profit (loss) | 9901 | €2,827 | €3,895 | +€1,068 | +37.8% |
| Financial charges | 65/66B | €109 | €476 | +€367 | +337% |
| Recurring financial charges | 65 | €109 | €476 | +€367 | +337% |
| Profit (loss) for the period before taxes | 9903 | €2,718 | €3,419 | +€700 | +25.8% |
| Income taxes | 67/77 | €701 | €1,200 | +€499 | +71.2% |
| Profit (loss) for the period | 9904 | €2,017 | €2,218 | +€201 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,017 | €2,218 | +€201 | +10.0% |
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 19 October 2026 via checked.be.