K&I Beheer: 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&I Beheer
Largest movements
- Cash -€12,662
down €12,662 (-43.3%), from €29,275 to €16,613
mainly Other debts (-€100,300) and Contributions, distributions and other (-€60,000)
- Receivables within one year +€7,996
up €7,996 (+12.3%), from €64,864 to €72,860
- Deferred charges and accrued income -€1,903
down €1,903 (-100%), from €1,903 to €0
- Reserves +€116,289
up €116,289 (+5,694%), from €2,042 to €118,331
of which Distributable reserves: +€116,289
- Other debts -€100,300
down €100,300 (-100%), from €100,300 to €0
- Tax, wage and social debts -€21,291
down €21,291 (-62.5%), from €34,063 to €12,772
- Gross operating margin +€53,469
up €53,469 (+114%), from €46,796 to €100,265
- Taxes +€11,086
up €11,086 (+94.7%), from €11,704 to €22,789
- Financial income +€9,547
up €9,547 (+10.5%), from €91,355 to €100,901
- Financial charges -€4,579
down €4,579 (-77.9%), from €5,881 to €1,302
- Other operating charges -€1,012
down €1,012 (-65.3%), from €1,550 to €539
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 | €158,097 | €151,280 | -€6,817 | -4.3% |
| Fixed assets | 21/28 | €62,055 | €61,808 | -€248 | -0.4% |
| Tangible fixed assets | 22/27 | €57,555 | €57,308 | -€248 | -0.4% |
| Furniture and vehicles | 24 | €248 | €0 | -€248 | -100% |
| Other tangible fixed assets | 26 | €57,308 | €57,308 | = | 0.0% |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €96,042 | €89,473 | -€6,569 | -6.8% |
| Amounts receivable within one year | 40/41 | €64,864 | €72,860 | +€7,996 | +12.3% |
| Other amounts receivable | 41 | €64,864 | €72,860 | +€7,996 | +12.3% |
| Cash at bank and in hand | 54/58 | €29,275 | €16,613 | -€12,662 | -43.3% |
| Deferred charges and accrued income | 490/1 | €1,903 | €0 | -€1,903 | -100% |
| Total equity and liabilities | 10/49 | €158,097 | €151,280 | -€6,817 | -4.3% |
| Equity | 10/15 | €20,642 | €136,931 | +€116,289 | +563% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,042 | €118,331 | +€116,289 | +5,694% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €182 | €116,471 | +€116,289 | +63,727% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €137,455 | €14,349 | -€123,106 | -89.6% |
| Amounts payable within one year | 42/48 | €137,455 | €14,349 | -€123,106 | -89.6% |
| Trade debts | 44 | €3,092 | €1,578 | -€1,515 | -49.0% |
| Suppliers | 440/4 | €3,092 | €1,578 | -€1,515 | -49.0% |
| Taxes, remuneration and social security | 45 | €34,063 | €12,772 | -€21,291 | -62.5% |
| Taxes | 450/3 | €34,063 | €12,772 | -€21,291 | -62.5% |
| Other amounts payable | 47/48 | €100,300 | €0 | -€100,300 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €883 | €248 | -€635 | -71.9% |
| Other operating charges | 640/8 | €1,550 | €539 | -€1,012 | -65.3% |
| Gross operating margin | 9900 | €46,796 | €100,265 | +€53,469 | +114% |
| Operating profit (loss) | 9901 | €44,363 | €99,479 | +€55,116 | +124% |
| Financial income | 75/76B | €91,355 | €100,901 | +€9,547 | +10.5% |
| Recurring financial income | 75 | €91,355 | €100,901 | +€9,547 | +10.5% |
| Financial charges | 65/66B | €5,881 | €1,302 | -€4,579 | -77.9% |
| Recurring financial charges | 65 | €5,881 | €1,302 | -€4,579 | -77.9% |
| Profit (loss) for the period before taxes | 9903 | €129,836 | €199,078 | +€69,242 | +53.3% |
| Income taxes | 67/77 | €11,704 | €22,789 | +€11,086 | +94.7% |
| Profit (loss) for the period | 9904 | €118,133 | €176,289 | +€58,156 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €118,133 | €176,289 | +€58,156 | +49.2% |
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 21 October 2026 via checked.be.