K Handling: 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 Handling
Largest movements
- Cash +€13,869
up €13,869 (+589%), from €2,354 to €16,223
mainly Net result for the year (+€13,061) and Other debts (+€3,610)
- Receivables within one year -€1,908
down €1,908 (-17.2%), from €11,086 to €9,178
- Tangible fixed assets +€1,613
up €1,613 (+64.4%), from €2,506 to €4,119
of which Furniture and vehicles: +€1,871
- Deferred charges and accrued income +€489
new in 2025: €489
- Reserves +€12,261
up €12,261 (+628%), from €1,952 to €14,213
- Other debts +€3,610
up €3,610 (+406%), from €888 to €4,498
- Tax, wage and social debts -€1,093
down €1,093 (-13.4%), from €8,176 to €7,083
- Trade debts -€714
down €714 (-37.0%), from €1,929 to €1,216
- Gross operating margin +€17,371
up €17,371 (+434%), from €4,007 to €21,378
- Taxes +€4,077
up €4,077 (+393%), from €1,037 to €5,114
- Financial charges +€1,820
up €1,820 (+4,184%), from €44 to €1,864
- Other operating charges +€614
up €614 (+582%), from €106 to €719
- Depreciation +€603
up €603 (+872%), from €69 to €672
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 | €15,945 | €30,009 | +€14,064 | +88.2% |
| Fixed assets | 21/28 | €2,506 | €4,119 | +€1,613 | +64.4% |
| Tangible fixed assets | 22/27 | €2,506 | €4,119 | +€1,613 | +64.4% |
| Furniture and vehicles | 24 | - | €1,871 | +€1,871 | |
| Other tangible fixed assets | 26 | €2,506 | €2,248 | -€258 | -10.3% |
| Current assets | 29/58 | €13,440 | €25,890 | +€12,450 | +92.6% |
| Amounts receivable within one year | 40/41 | €11,086 | €9,178 | -€1,908 | -17.2% |
| Trade receivables | 40 | €11,086 | €9,178 | -€1,908 | -17.2% |
| Cash at bank and in hand | 54/58 | €2,354 | €16,223 | +€13,869 | +589% |
| Deferred charges and accrued income | 490/1 | - | €489 | +€489 | |
| Total equity and liabilities | 10/49 | €15,945 | €30,009 | +€14,064 | +88.2% |
| Equity | 10/15 | €4,952 | €17,213 | +€12,261 | +248% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,952 | €14,213 | +€12,261 | +628% |
| Distributable reserves | 133 | €1,952 | €14,213 | +€12,261 | +628% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,994 | €12,797 | +€1,803 | +16.4% |
| Amounts payable within one year | 42/48 | €10,994 | €12,797 | +€1,803 | +16.4% |
| Trade debts | 44 | €1,929 | €1,216 | -€714 | -37.0% |
| Suppliers | 440/4 | €1,929 | €1,216 | -€714 | -37.0% |
| Taxes, remuneration and social security | 45 | €8,176 | €7,083 | -€1,093 | -13.4% |
| Taxes | 450/3 | €8,176 | €7,083 | -€1,093 | -13.4% |
| Other amounts payable | 47/48 | €888 | €4,498 | +€3,610 | +406% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69 | €672 | +€603 | +872% |
| Other operating charges | 640/8 | €106 | €719 | +€614 | +582% |
| Gross operating margin | 9900 | €4,007 | €21,378 | +€17,371 | +434% |
| Operating profit (loss) | 9901 | €3,832 | €19,987 | +€16,155 | +422% |
| Financial income | 75/76B | - | €52 | +€52 | |
| Recurring financial income | 75 | - | €52 | +€52 | |
| Financial charges | 65/66B | €44 | €1,864 | +€1,820 | +4,184% |
| Recurring financial charges | 65 | €44 | €1,864 | +€1,820 | +4,184% |
| Profit (loss) for the period before taxes | 9903 | €3,789 | €18,175 | +€14,386 | +380% |
| Income taxes | 67/77 | €1,037 | €5,114 | +€4,077 | +393% |
| Profit (loss) for the period | 9904 | €2,752 | €13,061 | +€10,309 | +375% |
| Profit (loss) for the period to be appropriated | 9905 | €2,752 | €13,061 | +€10,309 | +375% |
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 14 October 2026 via checked.be.