K&H Services: 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&H Services
Largest movements
- Cash -€6,266
down €6,266 (-52.5%), from €11,947 to €5,680
mainly Net result for the year (-€13,149) and Trade debts (-€723)
- Deferred charges and accrued income -€5,053
down €5,053 (-100%), from €5,053 to €0
- Receivables within one year -€1,072
down €1,072 (-12.1%), from €8,862 to €7,789
of which Trade receivables: -€1,081
- Tangible fixed assets -€551
down €551 (-38.7%), from €1,425 to €873
- Profit (loss) carried forward -€13,149
down €13,149, from €10 to -€13,139
- Tax, wage and social debts +€1,456
up €1,456 (+105%), from €1,390 to €2,845
of which Taxes: +€1,456
- Trade debts -€723
down €723 (-23.0%), from €3,146 to €2,423
- Other debts -€516
down €516 (-22.1%), from €2,334 to €1,818
- Gross operating margin -€24,443
down €24,443, from €13,541 to -€10,901
- Taxes -€1,973
down €1,973 (-93.7%), from €2,105 to €132
- Other operating charges +€418
up €418 (+54.6%), from €765 to €1,183
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 | €27,286 | €14,343 | -€12,943 | -47.4% |
| Fixed assets | 21/28 | €1,425 | €873 | -€551 | -38.7% |
| Tangible fixed assets | 22/27 | €1,425 | €873 | -€551 | -38.7% |
| Furniture and vehicles | 24 | €1,425 | €873 | -€551 | -38.7% |
| Current assets | 29/58 | €25,861 | €13,470 | -€12,391 | -47.9% |
| Amounts receivable within one year | 40/41 | €8,862 | €7,789 | -€1,072 | -12.1% |
| Trade receivables | 40 | €1,081 | €0 | -€1,081 | -100% |
| Other amounts receivable | 41 | €7,780 | €7,789 | +€9 | +0.1% |
| Cash at bank and in hand | 54/58 | €11,947 | €5,680 | -€6,266 | -52.5% |
| Deferred charges and accrued income | 490/1 | €5,053 | €0 | -€5,053 | -100% |
| Total equity and liabilities | 10/49 | €27,286 | €14,343 | -€12,943 | -47.4% |
| Equity | 10/15 | €19,140 | €5,991 | -€13,149 | -68.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €9,130 | €9,130 | = | 0.0% |
| Distributable reserves | 133 | €9,130 | €9,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10 | -€13,139 | -€13,149 | |
| Amounts payable | 17/49 | €8,146 | €8,352 | +€206 | +2.5% |
| Amounts payable within one year | 42/48 | €8,146 | €8,352 | +€206 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €1,276 | €1,266 | -€10 | -0.8% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €3,146 | €2,423 | -€723 | -23.0% |
| Suppliers | 440/4 | €3,146 | €2,423 | -€723 | -23.0% |
| Taxes, remuneration and social security | 45 | €1,390 | €2,845 | +€1,456 | +105% |
| Taxes | 450/3 | €1,390 | €2,845 | +€1,456 | +105% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,334 | €1,818 | -€516 | -22.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €21 | €0 | -€21 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €551 | = | 0.0% |
| Other operating charges | 640/8 | €765 | €1,183 | +€418 | +54.6% |
| Gross operating margin | 9900 | €13,541 | -€10,901 | -€24,443 | |
| Operating profit (loss) | 9901 | €12,203 | -€12,636 | -€24,839 | |
| Financial income | 75/76B | €0 | €88 | +€88 | +875,800% |
| Recurring financial income | 75 | €0 | €88 | +€88 | +875,800% |
| Financial charges | 65/66B | €517 | €469 | -€48 | -9.3% |
| Recurring financial charges | 65 | €517 | €469 | -€48 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €11,686 | -€13,017 | -€24,703 | |
| Transfer to deferred taxes | 680 | €63 | €0 | -€63 | -100% |
| Income taxes | 67/77 | €2,105 | €132 | -€1,973 | -93.7% |
| Profit (loss) for the period | 9904 | €9,518 | -€13,149 | -€22,667 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,518 | -€13,149 | -€22,667 |
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 18 October 2026 via checked.be.