K & L Care 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 & L Care Services
Largest movements
- Cash -€7,420
down €7,420 (-59.7%), from €12,420 to €5,000
mainly Receivables within one year (-€7,012) and Investment in fixed assets (net) (-€2,526)
- Receivables within one year +€7,012
up €7,012 (+45.1%), from €15,556 to €22,569
of which Trade receivables: +€6,298
- Reserves +€3,977
up €3,977 (+21.7%), from €18,334 to €22,310
- Trade debts -€2,500
down €2,500 (-83.6%), from €2,989 to €489
- Accrued charges and deferred income -€1,573
down €1,573 (-82.8%), from €1,900 to €327
- Gross operating margin -€19,058
down €19,058 (-62.4%), from €30,564 to €11,506
- Taxes -€3,089
down €3,089 (-58.1%), from €5,319 to €2,229
- Depreciation -€1,745
down €1,745 (-41.6%), from €4,191 to €2,445
- Financial charges +€429
up €429 (+17.7%), from €2,427 to €2,856
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 | €33,154 | €32,865 | -€288 | -0.9% |
| Fixed assets | 21/28 | €5,178 | €5,258 | +€81 | +1.6% |
| Tangible fixed assets | 22/27 | €5,178 | €5,233 | +€56 | +1.1% |
| Plant, machinery and equipment | 23 | €3,425 | €3,523 | +€98 | +2.9% |
| Furniture and vehicles | 24 | €1,753 | €1,711 | -€42 | -2.4% |
| Financial fixed assets | 28 | - | €25 | +€25 | |
| Current assets | 29/58 | €27,976 | €27,607 | -€369 | -1.3% |
| Amounts receivable within one year | 40/41 | €15,556 | €22,569 | +€7,012 | +45.1% |
| Trade receivables | 40 | €11,375 | €17,672 | +€6,298 | +55.4% |
| Other amounts receivable | 41 | €4,182 | €4,896 | +€714 | +17.1% |
| Cash at bank and in hand | 54/58 | €12,420 | €5,000 | -€7,420 | -59.7% |
| Deferred charges and accrued income | 490/1 | - | €39 | +€39 | |
| Total equity and liabilities | 10/49 | €33,154 | €32,865 | -€288 | -0.9% |
| Equity | 10/15 | €23,334 | €27,310 | +€3,977 | +17.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,334 | €22,310 | +€3,977 | +21.7% |
| Distributable reserves | 133 | €18,334 | €22,310 | +€3,977 | +21.7% |
| Amounts payable | 17/49 | €9,820 | €5,555 | -€4,265 | -43.4% |
| Amounts payable within one year | 42/48 | €7,919 | €5,228 | -€2,692 | -34.0% |
| Trade debts | 44 | €2,989 | €489 | -€2,500 | -83.6% |
| Suppliers | 440/4 | €2,989 | €489 | -€2,500 | -83.6% |
| Taxes, remuneration and social security | 45 | €4,931 | €4,739 | -€192 | -3.9% |
| Taxes | 450/3 | €2,851 | €4,717 | +€1,866 | +65.5% |
| Remuneration and social security | 454/9 | €2,080 | €22 | -€2,058 | -99.0% |
| Accrued charges and deferred income | 492/3 | €1,900 | €327 | -€1,573 | -82.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,191 | €2,445 | -€1,745 | -41.6% |
| Other operating charges | 640/8 | €359 | €167 | -€192 | -53.5% |
| Gross operating margin | 9900 | €30,564 | €11,506 | -€19,058 | -62.4% |
| Operating profit (loss) | 9901 | €26,015 | €8,894 | -€17,121 | -65.8% |
| Financial income | 75/76B | €64 | €168 | +€104 | +163% |
| Recurring financial income | 75 | €64 | €168 | +€104 | +163% |
| Financial charges | 65/66B | €2,427 | €2,856 | +€429 | +17.7% |
| Recurring financial charges | 65 | €2,427 | €2,856 | +€429 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €23,652 | €6,206 | -€17,446 | -73.8% |
| Income taxes | 67/77 | €5,319 | €2,229 | -€3,089 | -58.1% |
| Profit (loss) for the period | 9904 | €18,334 | €3,977 | -€14,357 | -78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,334 | €3,977 | -€14,357 | -78.3% |
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 30 October 2026 via checked.be.