K-IS BUILDING: 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-IS BUILDING
Largest movements
- Tangible fixed assets -€4,221
down €4,221 (-5.1%), from €82,403 to €78,182
of which Land and buildings: -€3,943
- Cash +€1,353
up €1,353 (+102%), from €1,332 to €2,685
mainly Depreciation (+€4,221)
- Trade debts -€1,250
no longer reported in 2025 (was €1,250)
- Current portion of long-term debt -€1,000
no longer reported in 2025 (was €1,000)
- Purchases and services +€5,026
up €5,026 (+187%), from €2,681 to €7,707
- Turnover +€3,600
up €3,600 (+38.1%), from €9,450 to €13,050
- Gross operating margin -€2,633
down €2,633 (-33.0%), from €7,976 to €5,343
- Other operating charges +€695
up €695 (+72.7%), from €956 to €1,650
- Taxes -€577
no longer reported in 2025 (was €577)
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 | €87,511 | €84,643 | -€2,868 | -3.3% |
| Fixed assets | 21/28 | €82,403 | €78,182 | -€4,221 | -5.1% |
| Tangible fixed assets | 22/27 | €82,403 | €78,182 | -€4,221 | -5.1% |
| Land and buildings | 22 | €81,846 | €77,904 | -€3,943 | -4.8% |
| Other tangible fixed assets | 26 | €557 | €278 | -€278 | -50.0% |
| Current assets | 29/58 | €5,108 | €6,461 | +€1,353 | +26.5% |
| Cash at bank and in hand | 54/58 | €1,332 | €2,685 | +€1,353 | +102% |
| Deferred charges and accrued income | 490/1 | €3,776 | €3,776 | = | 0.0% |
| Total equity and liabilities | 10/49 | €87,511 | €84,643 | -€2,868 | -3.3% |
| Equity | 10/15 | €35,309 | €34,691 | -€618 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,849 | €14,231 | -€618 | -4.2% |
| Amounts payable | 17/49 | €52,202 | €49,952 | -€2,250 | -4.3% |
| Amounts payable within one year | 42/48 | €52,202 | €49,952 | -€2,250 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €1,000 | - | -€1,000 | |
| Trade debts | 44 | €1,250 | - | -€1,250 | |
| Suppliers | 440/4 | €1,250 | - | -€1,250 | |
| Taxes, remuneration and social security | 45 | €577 | €577 | = | 0.0% |
| Taxes | 450/3 | €577 | €577 | = | 0.0% |
| Other amounts payable | 47/48 | €49,375 | €49,375 | = | 0.0% |
| Turnover | 70 | €9,450 | €13,050 | +€3,600 | +38.1% |
| Non-recurring operating income | 76A | €1,207 | - | -€1,207 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,681 | €7,707 | +€5,026 | +187% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,221 | €4,221 | = | 0.0% |
| Other operating charges | 640/8 | €956 | €1,650 | +€695 | +72.7% |
| Gross operating margin | 9900 | €7,976 | €5,343 | -€2,633 | -33.0% |
| Operating profit (loss) | 9901 | €2,799 | -€528 | -€3,328 | |
| Financial charges | 65/66B | €638 | €89 | -€549 | -86.0% |
| Recurring financial charges | 65 | €638 | €89 | -€549 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €2,161 | -€618 | -€2,779 | |
| Income taxes | 67/77 | €577 | - | -€577 | |
| Profit (loss) for the period | 9904 | €1,584 | -€618 | -€2,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,584 | -€618 | -€2,202 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.