K.M. & CO SPRL: 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. & CO SPRL
Largest movements
- Cash +€820
up €820 (+5.6%), from €14,695 to €15,515
mainly Stocks and contracts (+€750) and Receivables within one year (+€500)
- Stocks and contracts -€750
down €750 (-29.2%), from €2,570 to €1,820
- Receivables within one year -€500
down €500 (-21.5%), from €2,322 to €1,822
- Profit (loss) carried forward -€430
down €430 (-50.0%), from €859 to €429
- Gross operating margin -€2,088
down €2,088 (-83.2%), from €2,510 to €422
- Other operating charges -€557
down €557 (-40.9%), from €1,362 to €806
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 | €19,588 | €19,158 | -€430 | -2.2% |
| Current assets | 29/58 | €19,588 | €19,158 | -€430 | -2.2% |
| Stocks and contracts in progress | 3 | €2,570 | €1,820 | -€750 | -29.2% |
| Stocks | 30/36 | €2,570 | €1,820 | -€750 | -29.2% |
| Amounts receivable within one year | 40/41 | €2,322 | €1,822 | -€500 | -21.5% |
| Other amounts receivable | 41 | €2,322 | €1,822 | -€500 | -21.5% |
| Cash at bank and in hand | 54/58 | €14,695 | €15,515 | +€820 | +5.6% |
| Total equity and liabilities | 10/49 | €19,588 | €19,158 | -€430 | -2.2% |
| Equity | 10/15 | €19,588 | €19,158 | -€430 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €129 | €129 | = | 0.0% |
| Non-distributable reserves | 130/1 | €129 | €129 | = | 0.0% |
| Reserves not available under the articles | 1311 | €129 | €129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €859 | €429 | -€430 | -50.0% |
| Other operating charges | 640/8 | €1,362 | €806 | -€557 | -40.9% |
| Gross operating margin | 9900 | €2,510 | €422 | -€2,088 | -83.2% |
| Operating profit (loss) | 9901 | €1,148 | -€383 | -€1,531 | |
| Financial charges | 65/66B | €43 | €46 | +€4 | +8.8% |
| Recurring financial charges | 65 | €43 | €46 | +€4 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | €1,105 | -€430 | -€1,535 | |
| Profit (loss) for the period | 9904 | €1,105 | -€430 | -€1,535 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,105 | -€430 | -€1,535 |
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.