K.H.: 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.H.
Largest movements
- Cash -€2,464
down €2,464 (-37.0%), from €6,664 to €4,200
mainly Net result for the year (-€2,821) and Other debts (-€386)
- Receivables within one year -€386
down €386 (-2.1%), from €18,775 to €18,389
- Tangible fixed assets -€356
no longer reported in 2025 (was €356)
- Profit (loss) carried forward -€2,820
down €2,820 (-21.6%), from -€13,031 to -€15,851
- Other debts -€386
no longer reported in 2025 (was €386)
- Turnover -€69,823
no longer reported in 2025 (was €69,823)
- Purchases and services -€48,342
no longer reported in 2025 (was €48,342)
- Gross operating margin -€23,237
down €23,237, from €21,481 to -€1,756
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 | €26,109 | €22,903 | -€3,206 | -12.3% |
| Fixed assets | 21/28 | €670 | €314 | -€356 | -53.2% |
| Tangible fixed assets | 22/27 | €356 | - | -€356 | |
| Furniture and vehicles | 24 | €356 | - | -€356 | |
| Financial fixed assets | 28 | €314 | €314 | -€0 | -0.1% |
| Current assets | 29/58 | €25,439 | €22,589 | -€2,850 | -11.2% |
| Amounts receivable within one year | 40/41 | €18,775 | €18,389 | -€386 | -2.1% |
| Other amounts receivable | 41 | €18,775 | €18,389 | -€386 | -2.1% |
| Cash at bank and in hand | 54/58 | €6,664 | €4,200 | -€2,464 | -37.0% |
| Total equity and liabilities | 10/49 | €26,109 | €22,903 | -€3,206 | -12.3% |
| Equity | 10/15 | €25,723 | €22,903 | -€2,820 | -11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Revaluation surpluses | 12 | €17,055 | €17,055 | -€0 | 0.0% |
| Reserves | 13 | €3,099 | €3,099 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €1,239 | €1,239 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€13,031 | -€15,851 | -€2,820 | -21.6% |
| Amounts payable | 17/49 | €386 | - | -€386 | |
| Amounts payable within one year | 42/48 | €386 | - | -€386 | |
| Other amounts payable | 47/48 | €386 | - | -€386 | |
| Turnover | 70 | €69,823 | - | -€69,823 | |
| Goods, raw materials, services and sundry goods | 60/61 | €48,342 | - | -€48,342 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €285 | €356 | +€71 | +24.9% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | €21,481 | -€1,756 | -€23,237 | |
| Operating profit (loss) | 9901 | €20,809 | -€2,512 | -€23,321 | |
| Financial income | 75/76B | €83 | - | -€83 | |
| Recurring financial income | 75 | €83 | - | -€83 | |
| Financial charges | 65/66B | €318 | €309 | -€9 | -2.7% |
| Recurring financial charges | 65 | €318 | €309 | -€9 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €20,573 | -€2,821 | -€23,394 | |
| Profit (loss) for the period | 9904 | €20,573 | -€2,821 | -€23,394 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,573 | -€2,821 | -€23,394 |
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 8 October 2026 via checked.be.