K.M.P.: 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.P.
Largest movements
- Current investments +€80,000
new in 2025: €80,000
- Cash -€46,873
down €46,873 (-72.1%), from €64,984 to €18,110
mainly Current investments (-€80,000) and Debts after one year (-€35,763)
- Tangible fixed assets -€11,753
down €11,753 (-2.5%), from €471,677 to €459,924
- Profit (loss) carried forward +€68,225
up €68,225 (+51.2%), from €133,229 to €201,453
- Debts after one year -€35,763
down €35,763 (-11.8%), from €303,320 to €267,557
- Other debts -€12,020
down €12,020 (-27.3%), from €44,000 to €31,980
- Gross operating margin +€1,944
up €1,944 (+1.8%), from €107,905 to €109,850
- Financial income +€1,288
up €1,288 (+4,292,433%), from €0 to €1,288
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 | €546,910 | €568,876 | +€21,966 | +4.0% |
| Fixed assets | 21/28 | €471,677 | €459,924 | -€11,753 | -2.5% |
| Tangible fixed assets | 22/27 | €471,677 | €459,924 | -€11,753 | -2.5% |
| Land and buildings | 22 | €471,677 | €459,924 | -€11,753 | -2.5% |
| Current assets | 29/58 | €75,233 | €108,952 | +€33,719 | +44.8% |
| Amounts receivable within one year | 40/41 | €10,048 | €10,339 | +€292 | +2.9% |
| Trade receivables | 40 | €10,048 | €10,339 | +€292 | +2.9% |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €64,984 | €18,110 | -€46,873 | -72.1% |
| Deferred charges and accrued income | 490/1 | €201 | €502 | +€301 | +149% |
| Total equity and liabilities | 10/49 | €546,910 | €568,876 | +€21,966 | +4.0% |
| Equity | 10/15 | €137,729 | €205,953 | +€68,225 | +49.5% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,229 | €201,453 | +€68,225 | +51.2% |
| Amounts payable | 17/49 | €409,182 | €362,923 | -€46,259 | -11.3% |
| Amounts payable after more than one year | 17 | €303,320 | €267,557 | -€35,763 | -11.8% |
| Financial debts | 170/4 | €303,320 | €267,557 | -€35,763 | -11.8% |
| Amounts payable within one year | 42/48 | €101,070 | €90,679 | -€10,391 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €34,595 | €35,764 | +€1,168 | +3.4% |
| Trade debts | 44 | €963 | €966 | +€3 | +0.3% |
| Suppliers | 440/4 | €963 | €966 | +€3 | +0.3% |
| Taxes, remuneration and social security | 45 | €21,512 | €21,969 | +€457 | +2.1% |
| Taxes | 450/3 | €21,512 | €21,969 | +€457 | +2.1% |
| Other amounts payable | 47/48 | €44,000 | €31,980 | -€12,020 | -27.3% |
| Accrued charges and deferred income | 492/3 | €4,791 | €4,687 | -€104 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,753 | €11,753 | = | 0.0% |
| Other operating charges | 640/8 | €64 | €206 | +€142 | +223% |
| Gross operating margin | 9900 | €107,905 | €109,850 | +€1,944 | +1.8% |
| Operating profit (loss) | 9901 | €96,089 | €97,891 | +€1,802 | +1.9% |
| Financial income | 75/76B | €0 | €1,288 | +€1,288 | +4,292,433% |
| Recurring financial income | 75 | €0 | €1,288 | +€1,288 | +4,292,433% |
| Financial charges | 65/66B | €14,516 | €13,898 | -€619 | -4.3% |
| Recurring financial charges | 65 | €14,516 | €13,898 | -€619 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €81,572 | €85,281 | +€3,708 | +4.5% |
| Income taxes | 67/77 | €16,314 | €17,056 | +€742 | +4.5% |
| Profit (loss) for the period | 9904 | €65,258 | €68,225 | +€2,967 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €65,258 | €68,225 | +€2,967 | +4.5% |
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 27 October 2026 via checked.be.