K.M.C. CONSTRUCT: 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.C. CONSTRUCT
Largest movements
- Receivables within one year -€71,484
down €71,484 (-79.3%), from €90,110 to €18,627
of which Trade receivables: -€62,155
- Deferred charges and accrued income +€26,582
up €26,582 (+5768.6%), from €461 to €27,043
- Cash +€11,101
up €11,101 (+45.2%), from €24,545 to €35,646
mainly Receivables within one year (+€71,484) and Net result for the year (+€14,224)
- Tangible fixed assets -€3,014
down €3,014 (-19.6%), from €15,414 to €12,400
- Trade debts -€55,507
down €55,507 (-65.4%), from €84,854 to €29,347
of which Bills of exchange payable: -€54,846
- Profit (loss) carried forward +€14,224
up €14,224 (+38.8%), from €36,638 to €50,862
- Tax, wage and social debts +€4,476
up €4,476 (+177.4%), from €2,524 to €6,999
of which Remuneration and social security: +€2,466
- Turnover +€78,384
up €78,384 (+24.6%), from €318,613 to €396,998
- Purchases and services +€26,493
up €26,493 (+7.7%), from €346,020 to €372,514
- Gross operating margin +€8,158
up €8,158 (+51.9%), from €15,726 to €23,884
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 | €130,584 | €93,771 | -€36,814 | -28.2% |
| Fixed assets | 21/28 | €15,469 | €12,455 | -€3,014 | -19.5% |
| Tangible fixed assets | 22/27 | €15,414 | €12,400 | -€3,014 | -19.6% |
| Furniture and vehicles | 24 | €15,414 | €12,400 | -€3,014 | -19.6% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €115,116 | €81,316 | -€33,800 | -29.4% |
| Amounts receivable within one year | 40/41 | €90,110 | €18,627 | -€71,484 | -79.3% |
| Trade receivables | 40 | €77,924 | €15,769 | -€62,155 | -79.8% |
| Other amounts receivable | 41 | €12,186 | €2,858 | -€9,329 | -76.5% |
| Cash at bank and in hand | 54/58 | €24,545 | €35,646 | +€11,101 | +45.2% |
| Deferred charges and accrued income | 490/1 | €461 | €27,043 | +€26,582 | +5768.6% |
| Total equity and liabilities | 10/49 | €130,584 | €93,771 | -€36,814 | -28.2% |
| Equity | 10/15 | €42,138 | €56,362 | +€14,224 | +33.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | - | -€500 | |
| Legal reserve | 130 | €500 | - | -€500 | |
| Distributable reserves | 133 | - | €500 | +€500 | |
| Profit (loss) carried forward | 14 | €36,638 | €50,862 | +€14,224 | +38.8% |
| Amounts payable | 17/49 | €88,447 | €37,409 | -€51,038 | -57.7% |
| Amounts payable within one year | 42/48 | €88,447 | €37,409 | -€51,038 | -57.7% |
| Current portion of amounts payable after more than one year | 42 | €1,069 | €1,062 | -€6 | -0.6% |
| Trade debts | 44 | €84,854 | €29,347 | -€55,507 | -65.4% |
| Suppliers | 440/4 | €9,542 | €8,881 | -€661 | -6.9% |
| Bills of exchange payable | 441 | €75,312 | €20,466 | -€54,846 | -72.8% |
| Taxes, remuneration and social security | 45 | €2,524 | €6,999 | +€4,476 | +177.4% |
| Taxes | 450/3 | €600 | €2,610 | +€2,010 | +335.0% |
| Remuneration and social security | 454/9 | €1,924 | €4,390 | +€2,466 | +128.2% |
| Turnover | 70 | €318,613 | €396,998 | +€78,384 | +24.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €346,020 | €372,514 | +€26,493 | +7.7% |
| Remuneration, social security and pensions | 62 | €232 | €310 | +€78 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,564 | €4,231 | -€1,334 | -24.0% |
| Other operating charges | 640/8 | €600 | €1,009 | +€409 | +68.1% |
| Gross operating margin | 9900 | €15,726 | €23,884 | +€8,158 | +51.9% |
| Operating profit (loss) | 9901 | €9,330 | €18,335 | +€9,005 | +96.5% |
| Financial charges | 65/66B | €222 | €190 | -€32 | -14.4% |
| Recurring financial charges | 65 | €222 | €190 | -€32 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €9,107 | €18,145 | +€9,037 | +99.2% |
| Income taxes | 67/77 | €1,733 | €3,920 | +€2,187 | +126.2% |
| Profit (loss) for the period | 9904 | €7,374 | €14,224 | +€6,850 | +92.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,374 | €14,224 | +€6,850 | +92.9% |
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 12 October 2026 via checked.be.