K & F BEHEER: what changed
What changed
K & F BEHEER
filed annual accounts (NBB)
Net result for the year
€5,472
2023 · €5,646-€174
Equity
€45,554
2023 · €40,082+€5,472
Cash
€54
2023 · €55-€1
Balance sheet total
€54,095
2023 · €48,406+€5,689
Largest movements
Assets
- Receivables within one year +€5,690
up €5,690 (+17.2%), from €33,013 to €38,703
Equity and liabilities
- Profit (loss) carried forward +€5,472
up €5,472 (+25.0%), from -€21,918 to -€16,446
- Trade debts +€1,731
up €1,731 (+36.3%), from €4,761 to €6,492
- Tax, wage and social debts -€1,455
down €1,455 (-41.5%), from €3,504 to €2,049
Income statement
- Other operating charges +€307
up €307 (+17.3%), from €1,781 to €2,089
- Gross operating margin +€97
up €97 (+1.0%), from €9,629 to €9,727
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€5,646
Gross operating margin
+€97
Other operating charges
-€307
Financial charges
+€30
Taxes
+€6
Result 2024
€5,472
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€1
Investment
€0
Financing
€0
Cash 2023
€55
From operations (derived)
-€1
Net result for the year
+€5,472
Receivables within one year
-€5,690
Trade debts
+€1,731
Tax, wage and social debts
-€1,455
Accrued charges and deferred income
-€59
Cash 2024
€54
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,406 | €54,095 | +€5,689 | +11.8% |
| Fixed assets | 21/28 | €15,338 | €15,338 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,338 | €15,338 | = | 0.0% |
| Land and buildings | 22 | €15,338 | €15,338 | = | 0.0% |
| Current assets | 29/58 | €33,068 | €38,757 | +€5,689 | +17.2% |
| Amounts receivable within one year | 40/41 | €33,013 | €38,703 | +€5,690 | +17.2% |
| Other amounts receivable | 41 | €33,013 | €38,703 | +€5,690 | +17.2% |
| Cash at bank and in hand | 54/58 | €55 | €54 | -€1 | -2.3% |
| Total equity and liabilities | 10/49 | €48,406 | €54,095 | +€5,689 | +11.8% |
| Equity | 10/15 | €40,082 | €45,554 | +€5,472 | +13.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,918 | -€16,446 | +€5,472 | +25.0% |
| Amounts payable | 17/49 | €8,324 | €8,541 | +€217 | +2.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €8,266 | €8,541 | +€276 | +3.3% |
| Trade debts | 44 | €4,761 | €6,492 | +€1,731 | +36.3% |
| Suppliers | 440/4 | €4,761 | €6,492 | +€1,731 | +36.3% |
| Taxes, remuneration and social security | 45 | €3,504 | €2,049 | -€1,455 | -41.5% |
| Taxes | 450/3 | €3,504 | €2,049 | -€1,455 | -41.5% |
| Accrued charges and deferred income | 492/3 | €59 | €0 | -€59 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,781 | €2,089 | +€307 | +17.3% |
| Gross operating margin | 9900 | €9,629 | €9,727 | +€97 | +1.0% |
| Operating profit (loss) | 9901 | €7,848 | €7,638 | -€210 | -2.7% |
| Financial charges | 65/66B | €147 | €117 | -€30 | -20.7% |
| Recurring financial charges | 65 | €147 | €117 | -€30 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €7,701 | €7,521 | -€180 | -2.3% |
| Income taxes | 67/77 | €2,055 | €2,049 | -€6 | -0.3% |
| Profit (loss) for the period | 9904 | €5,646 | €5,472 | -€174 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,646 | €5,472 | -€174 | -3.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.