K. Company: 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. Company
Largest movements
- Cash +€190,291
up €190,291 (+45.2%), from €421,425 to €611,716
mainly Net result for the year (+€181,756) and Current portion of long-term debt (+€30,000)
- Current investments +€27,000
new in 2025: €27,000
- Stocks and contracts +€9,330
up €9,330 (+474%), from €1,970 to €11,300
- Profit (loss) carried forward +€181,756
up €181,756 (+48.7%), from €373,553 to €555,309
- Current portion of long-term debt +€30,000
new in 2025: €30,000
- Trade debts +€9,462
up €9,462 (+53.2%), from €17,771 to €27,233
- Gross operating margin -€41,848
down €41,848 (-14.9%), from €281,045 to €239,197
- Taxes -€9,340
down €9,340 (-14.4%), from €64,893 to €55,554
- Financial charges -€4,494
down €4,494 (-91.7%), from €4,900 to €406
- Financial income +€2,908
up €2,908 (+57.1%), from €5,094 to €8,002
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 | €453,016 | €683,411 | +€230,395 | +50.9% |
| Fixed assets | 21/28 | €13,414 | €10,902 | -€2,512 | -18.7% |
| Intangible fixed assets | 21 | €12,000 | €10,500 | -€1,500 | -12.5% |
| Tangible fixed assets | 22/27 | €1,414 | €402 | -€1,012 | -71.6% |
| Furniture and vehicles | 24 | €1,414 | €402 | -€1,012 | -71.6% |
| Current assets | 29/58 | €439,602 | €672,509 | +€232,908 | +53.0% |
| Stocks and contracts in progress | 3 | €1,970 | €11,300 | +€9,330 | +474% |
| Stocks | 30/36 | €1,970 | €11,300 | +€9,330 | +474% |
| Amounts receivable within one year | 40/41 | €16,207 | €21,537 | +€5,330 | +32.9% |
| Trade receivables | 40 | €16,207 | €20,984 | +€4,777 | +29.5% |
| Other amounts receivable | 41 | - | €553 | +€553 | |
| Current investments | 50/53 | - | €27,000 | +€27,000 | |
| Cash at bank and in hand | 54/58 | €421,425 | €611,716 | +€190,291 | +45.2% |
| Deferred charges and accrued income | 490/1 | - | €956 | +€956 | |
| Total equity and liabilities | 10/49 | €453,016 | €683,411 | +€230,395 | +50.9% |
| Equity | 10/15 | €376,053 | €557,809 | +€181,756 | +48.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €373,553 | €555,309 | +€181,756 | +48.7% |
| Amounts payable | 17/49 | €76,963 | €125,602 | +€48,639 | +63.2% |
| Amounts payable within one year | 42/48 | €76,963 | €125,602 | +€48,639 | +63.2% |
| Current portion of amounts payable after more than one year | 42 | - | €30,000 | +€30,000 | |
| Trade debts | 44 | €17,771 | €27,233 | +€9,462 | +53.2% |
| Suppliers | 440/4 | €17,771 | €27,233 | +€9,462 | +53.2% |
| Advances received on contracts in progress | 46 | - | €6,521 | +€6,521 | |
| Taxes, remuneration and social security | 45 | €46,502 | €51,207 | +€4,705 | +10.1% |
| Taxes | 450/3 | €46,502 | €51,207 | +€4,705 | +10.1% |
| Other amounts payable | 47/48 | €12,690 | €10,641 | -€2,049 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,512 | €2,512 | = | 0.0% |
| Other operating charges | 640/8 | €5,892 | €6,970 | +€1,078 | +18.3% |
| Gross operating margin | 9900 | €281,045 | €239,197 | -€41,848 | -14.9% |
| Operating profit (loss) | 9901 | €272,640 | €229,714 | -€42,925 | -15.7% |
| Financial income | 75/76B | €5,094 | €8,002 | +€2,908 | +57.1% |
| Recurring financial income | 75 | €5,094 | €8,002 | +€2,908 | +57.1% |
| Financial charges | 65/66B | €4,900 | €406 | -€4,494 | -91.7% |
| Recurring financial charges | 65 | €4,900 | €406 | -€4,494 | -91.7% |
| Profit (loss) for the period before taxes | 9903 | €272,834 | €237,310 | -€35,524 | -13.0% |
| Income taxes | 67/77 | €64,893 | €55,554 | -€9,340 | -14.4% |
| Profit (loss) for the period | 9904 | €207,940 | €181,756 | -€26,184 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €207,940 | €181,756 | -€26,184 | -12.6% |
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 25 October 2026 via checked.be.