K.M.K.C.: 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.K.C.
Largest movements
- Tangible fixed assets -€57,897
down €57,897 (-35.0%), from €165,604 to €107,707
of which Other tangible fixed assets: -€44,081
- Cash +€49,201
up €49,201 (+99.8%), from €49,283 to €98,484
mainly Trade debts (+€140,012) and Depreciation (+€61,517)
- Receivables within one year +€38,935
up €38,935 (+76.6%), from €50,820 to €89,755
of which Other amounts receivable: +€28,104
- Stocks and contracts +€5,853
up €5,853 (+12.6%), from €46,305 to €52,159
- Trade debts +€140,012
up €140,012 (+64.5%), from €217,045 to €357,056
- Profit (loss) carried forward -€68,432
down €68,432, from €21,491 to -€46,941
- Debts after one year -€50,893
down €50,893 (-72.0%), from €70,646 to €19,753
- Current portion of long-term debt +€11,368
up €11,368 (+39.3%), from €28,937 to €40,305
- Turnover -€1.4m
no longer reported in 2025 (was €1.4m)
- Purchases and services -€1.4m
no longer reported in 2025 (was €1.4m)
- Staff costs +€30,839
up €30,839 (+51.8%), from €59,552 to €90,391
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 | €403,614 | €439,747 | +€36,133 | +9.0% |
| Fixed assets | 21/28 | €165,604 | €107,707 | -€57,897 | -35.0% |
| Tangible fixed assets | 22/27 | €165,604 | €107,707 | -€57,897 | -35.0% |
| Plant, machinery and equipment | 23 | €3,838 | €3,079 | -€759 | -19.8% |
| Furniture and vehicles | 24 | €29,454 | €16,397 | -€13,057 | -44.3% |
| Other tangible fixed assets | 26 | €132,312 | €88,230 | -€44,081 | -33.3% |
| Current assets | 29/58 | €238,011 | €332,040 | +€94,030 | +39.5% |
| Amounts receivable after more than one year | 29 | €90,545 | €90,545 | = | 0.0% |
| Other amounts receivable | 291 | €90,545 | €90,545 | = | 0.0% |
| Stocks and contracts in progress | 3 | €46,305 | €52,159 | +€5,853 | +12.6% |
| Stocks | 30/36 | €46,305 | €52,159 | +€5,853 | +12.6% |
| Amounts receivable within one year | 40/41 | €50,820 | €89,755 | +€38,935 | +76.6% |
| Trade receivables | 40 | €17,988 | €28,819 | +€10,831 | +60.2% |
| Other amounts receivable | 41 | €32,832 | €60,936 | +€28,104 | +85.6% |
| Cash at bank and in hand | 54/58 | €49,283 | €98,484 | +€49,201 | +99.8% |
| Deferred charges and accrued income | 490/1 | €1,057 | €1,098 | +€41 | +3.9% |
| Total equity and liabilities | 10/49 | €403,614 | €439,747 | +€36,133 | +9.0% |
| Equity | 10/15 | €71,491 | €3,059 | -€68,432 | -95.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,491 | -€46,941 | -€68,432 | |
| Amounts payable | 17/49 | €332,123 | €436,688 | +€104,565 | +31.5% |
| Amounts payable after more than one year | 17 | €70,646 | €19,753 | -€50,893 | -72.0% |
| Financial debts | 170/4 | €70,646 | €19,753 | -€50,893 | -72.0% |
| Amounts payable within one year | 42/48 | €258,735 | €414,192 | +€155,458 | +60.1% |
| Current portion of amounts payable after more than one year | 42 | €28,937 | €40,305 | +€11,368 | +39.3% |
| Trade debts | 44 | €217,045 | €357,056 | +€140,012 | +64.5% |
| Suppliers | 440/4 | €217,045 | €357,056 | +€140,012 | +64.5% |
| Taxes, remuneration and social security | 45 | €12,753 | €16,832 | +€4,078 | +32.0% |
| Remuneration and social security | 454/9 | €12,753 | €16,832 | +€4,078 | +32.0% |
| Accrued charges and deferred income | 492/3 | €2,742 | €2,742 | = | 0.0% |
| Turnover | 70 | €1,440,940 | - | -€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,355,676 | - | -€1.4m | |
| Remuneration, social security and pensions | 62 | €59,552 | €90,391 | +€30,839 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,017 | €61,517 | -€7,501 | -10.9% |
| Other operating charges | 640/8 | €3,663 | €4,599 | +€936 | +25.5% |
| Gross operating margin | 9900 | €117,961 | €106,693 | -€11,268 | -9.6% |
| Operating profit (loss) | 9901 | -€14,271 | -€49,814 | -€35,542 | -249% |
| Financial income | 75/76B | €1,544 | €2 | -€1,542 | -99.9% |
| Recurring financial income | 75 | €1,544 | €2 | -€1,542 | -99.9% |
| Financial charges | 65/66B | €30,447 | €18,621 | -€11,826 | -38.8% |
| Recurring financial charges | 65 | €13,800 | €18,621 | +€4,821 | +34.9% |
| Non-recurring financial charges | 66B | €16,647 | - | -€16,647 | |
| Profit (loss) for the period before taxes | 9903 | -€43,175 | -€68,432 | -€25,257 | -58.5% |
| Profit (loss) for the period | 9904 | -€43,175 | -€68,432 | -€25,257 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,175 | -€68,432 | -€25,257 | -58.5% |
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 23 October 2026 via checked.be.