K&M 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 Construct
Largest movements
- Receivables within one year +€159,171
up €159,171 (+828.1%), from €19,220 to €178,391
of which Trade receivables: +€118,938
- Cash +€90,969
up €90,969 (+11515089.9%), from €1 to €90,970
mainly Net result for the year (+€244,890) and Tax, wage and social debts (+€19,657)
- Deferred charges and accrued income +€19,203
new in 2024: €19,203
- Profit (loss) carried forward +€244,890
up €244,890 (+34648.2%), from €707 to €245,597
- Tax, wage and social debts +€19,657
up €19,657 (+4216.8%), from €466 to €20,123
- Contributions +€4,700
up €4,700 (+313.3%), from €1,500 to €6,200
- Trade debts +€3,720
up €3,720 (+28.8%), from €12,924 to €16,644
- Other debts -€3,624
down €3,624 (-100.0%), from €3,624 to €0
- Gross operating margin +€305,459
up €305,459 (+30431.2%), from €1,004 to €306,463
- Taxes +€60,989
up €60,989 (+25886.8%), from €236 to €61,225
- Turnover -€46,000
no longer reported in 2024 (was €46,000)
- Purchases and services -€44,996
no longer reported in 2024 (was €44,996)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,221 | €288,564 | +€269,343 | +1401.3% |
| Current assets | 29/58 | €19,221 | €288,564 | +€269,343 | +1401.3% |
| Amounts receivable within one year | 40/41 | €19,220 | €178,391 | +€159,171 | +828.1% |
| Trade receivables | 40 | €11,800 | €130,738 | +€118,938 | +1007.9% |
| Other amounts receivable | 41 | €7,420 | €47,653 | +€40,233 | +542.2% |
| Cash at bank and in hand | 54/58 | €1 | €90,970 | +€90,969 | +11515089.9% |
| Deferred charges and accrued income | 490/1 | - | €19,203 | +€19,203 | |
| Total equity and liabilities | 10/49 | €19,221 | €288,564 | +€269,343 | +1401.3% |
| Equity | 10/15 | €2,207 | €251,797 | +€249,590 | +11310.1% |
| Contributions | 10/11 | €1,500 | €6,200 | +€4,700 | +313.3% |
| Profit (loss) carried forward | 14 | €707 | €245,597 | +€244,890 | +34648.2% |
| Amounts payable | 17/49 | €17,014 | €36,767 | +€19,753 | +116.1% |
| Amounts payable within one year | 42/48 | €17,014 | €36,767 | +€19,753 | +116.1% |
| Trade debts | 44 | €12,924 | €16,644 | +€3,720 | +28.8% |
| Suppliers | 440/4 | €12,924 | €16,644 | +€3,720 | +28.8% |
| Taxes, remuneration and social security | 45 | €466 | €20,123 | +€19,657 | +4216.8% |
| Taxes | 450/3 | €466 | €20,123 | +€19,657 | +4216.8% |
| Other amounts payable | 47/48 | €3,624 | €0 | -€3,624 | -100.0% |
| Turnover | 70 | €46,000 | - | -€46,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €44,996 | - | -€44,996 | |
| Other operating charges | 640/8 | - | €348 | +€348 | |
| Gross operating margin | 9900 | €1,004 | €306,463 | +€305,459 | +30431.2% |
| Operating profit (loss) | 9901 | €1,004 | €306,115 | +€305,111 | +30396.5% |
| Financial charges | 65/66B | €61 | €0 | -€61 | -100.0% |
| Recurring financial charges | 65 | €61 | €0 | -€61 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €942 | €306,115 | +€305,173 | +32382.8% |
| Income taxes | 67/77 | €236 | €61,225 | +€60,989 | +25886.8% |
| Profit (loss) for the period | 9904 | €707 | €244,890 | +€244,183 | +34548.2% |
| Profit (loss) for the period to be appropriated | 9905 | €707 | €244,890 | +€244,183 | +34548.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.