K&M ATTRACTIONS: 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&M ATTRACTIONS
Largest movements
- Cash +€50,962
up €50,962 (+69.5%), from €73,301 to €124,263
mainly Net result for the year (+€45,249) and Tax, wage and social debts (+€10,383)
- Receivables within one year +€6,845
up €6,845 (+98.9%), from €6,921 to €13,766
of which Trade receivables: +€7,983
- Profit (loss) carried forward +€45,249
up €45,249 (+85.8%), from €52,738 to €97,987
- Tax, wage and social debts +€10,383
up €10,383 (+59.7%), from €17,383 to €27,766
- Trade debts +€3,324
up €3,324 (+63.9%), from €5,201 to €8,525
- Advances received -€1,861
down €1,861 (-100%), from €1,861 to €0
- Gross operating margin -€10,420
down €10,420 (-14.9%), from €69,798 to €59,378
- Taxes -€3,122
down €3,122 (-21.6%), from €14,434 to €11,312
- Depreciation +€935
up €935 (+84.6%), from €1,105 to €2,040
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 | €82,182 | €139,278 | +€57,096 | +69.5% |
| Fixed assets | 21/28 | €1,895 | €1,164 | -€731 | -38.6% |
| Tangible fixed assets | 22/27 | €1,895 | €1,164 | -€731 | -38.6% |
| Furniture and vehicles | 24 | €1,895 | €1,164 | -€731 | -38.6% |
| Current assets | 29/58 | €80,287 | €138,114 | +€57,827 | +72.0% |
| Amounts receivable within one year | 40/41 | €6,921 | €13,766 | +€6,845 | +98.9% |
| Trade receivables | 40 | €4,809 | €12,791 | +€7,983 | +166% |
| Other amounts receivable | 41 | €2,112 | €975 | -€1,137 | -53.8% |
| Cash at bank and in hand | 54/58 | €73,301 | €124,263 | +€50,962 | +69.5% |
| Deferred charges and accrued income | 490/1 | €66 | €86 | +€20 | +29.8% |
| Total equity and liabilities | 10/49 | €82,182 | €139,278 | +€57,096 | +69.5% |
| Equity | 10/15 | €57,738 | €102,987 | +€45,249 | +78.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,738 | €97,987 | +€45,249 | +85.8% |
| Amounts payable | 17/49 | €24,444 | €36,291 | +€11,847 | +48.5% |
| Amounts payable within one year | 42/48 | €24,444 | €36,291 | +€11,847 | +48.5% |
| Trade debts | 44 | €5,201 | €8,525 | +€3,324 | +63.9% |
| Suppliers | 440/4 | €5,201 | €8,525 | +€3,324 | +63.9% |
| Advances received on contracts in progress | 46 | €1,861 | €0 | -€1,861 | -100% |
| Taxes, remuneration and social security | 45 | €17,383 | €27,766 | +€10,383 | +59.7% |
| Taxes | 450/3 | €17,383 | €27,766 | +€10,383 | +59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,105 | €2,040 | +€935 | +84.6% |
| Other operating charges | 640/8 | €719 | €75 | -€644 | -89.6% |
| Gross operating margin | 9900 | €69,798 | €59,378 | -€10,420 | -14.9% |
| Operating profit (loss) | 9901 | €67,973 | €57,263 | -€10,710 | -15.8% |
| Financial charges | 65/66B | €801 | €702 | -€99 | -12.4% |
| Recurring financial charges | 65 | €801 | €702 | -€99 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €67,172 | €56,561 | -€10,611 | -15.8% |
| Income taxes | 67/77 | €14,434 | €11,312 | -€3,122 | -21.6% |
| Profit (loss) for the period | 9904 | €52,738 | €45,249 | -€7,489 | -14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,738 | €45,249 | -€7,489 | -14.2% |
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 26 October 2026 via checked.be.