K&K: 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&K
Largest movements
- Receivables within one year -€13,490
down €13,490 (-57.0%), from €23,673 to €10,183
of which Trade receivables: -€18,489
- Cash +€1,873
up €1,873 (+171.7%), from €1,091 to €2,964
mainly Debts after one year (+€31,385) and Receivables within one year (+€13,490)
- Debts after one year +€31,385
new in 2025: €31,385
- Profit (loss) carried forward -€21,158
down €21,158 (-120.5%), from -€17,556 to -€38,714
- Advances received -€14,145
no longer reported in 2025 (was €14,145)
- Short-term financial debts -€5,039
no longer reported in 2025 (was €5,039)
- Other debts -€2,863
no longer reported in 2025 (was €2,863)
- Gross operating margin -€18,691
down €18,691, from €0 to -€18,691
- Purchases and services +€18,691
new in 2025: €18,691
- Write-downs -€4,041
no longer reported in 2025 (was €4,041)
- Other operating charges +€1,213
up €1,213 (+912.9%), from €133 to €1,346
- Financial charges -€642
down €642 (-36.4%), from €1,763 to €1,121
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 | €24,763 | €13,147 | -€11,617 | -46.9% |
| Current assets | 29/58 | €24,763 | €13,147 | -€11,617 | -46.9% |
| Amounts receivable within one year | 40/41 | €23,673 | €10,183 | -€13,490 | -57.0% |
| Trade receivables | 40 | €23,673 | €5,183 | -€18,489 | -78.1% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €1,091 | €2,964 | +€1,873 | +171.7% |
| Total equity and liabilities | 10/49 | €24,763 | €13,147 | -€11,617 | -46.9% |
| Equity | 10/15 | €1,045 | -€20,114 | -€21,158 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,556 | -€38,714 | -€21,158 | -120.5% |
| Amounts payable | 17/49 | €23,719 | €33,260 | +€9,542 | +40.2% |
| Amounts payable after more than one year | 17 | - | €31,385 | +€31,385 | |
| Financial debts | 170/4 | - | €31,385 | +€31,385 | |
| Amounts payable within one year | 42/48 | €23,719 | €1,875 | -€21,843 | -92.1% |
| Financial debts | 43 | €5,039 | - | -€5,039 | |
| Credit institutions | 430/8 | €5,039 | - | -€5,039 | |
| Trade debts | 44 | - | €1,875 | +€1,875 | |
| Suppliers | 440/4 | - | €1,875 | +€1,875 | |
| Advances received on contracts in progress | 46 | €14,145 | - | -€14,145 | |
| Taxes, remuneration and social security | 45 | €1,672 | - | -€1,672 | |
| Taxes | 450/3 | €1,672 | - | -€1,672 | |
| Other amounts payable | 47/48 | €2,863 | - | -€2,863 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €18,691 | +€18,691 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,041 | - | -€4,041 | |
| Other operating charges | 640/8 | €133 | €1,346 | +€1,213 | +912.9% |
| Gross operating margin | 9900 | €0 | -€18,691 | -€18,691 | |
| Operating profit (loss) | 9901 | -€4,174 | -€20,037 | -€15,864 | -380.1% |
| Financial charges | 65/66B | €1,763 | €1,121 | -€642 | -36.4% |
| Recurring financial charges | 65 | €1,763 | €1,121 | -€642 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,936 | -€21,158 | -€15,222 | -256.4% |
| Profit (loss) for the period | 9904 | -€5,936 | -€21,158 | -€15,222 | -256.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,936 | -€21,158 | -€15,222 | -256.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.