K&M SOLUTIONS: 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 SOLUTIONS
Largest movements
- Receivables within one year +€46,319
up €46,319 (+126%), from €36,720 to €83,039
of which Other amounts receivable: +€46,219
- Deferred charges and accrued income -€27,235
down €27,235 (-73.5%), from €37,050 to €9,815
- Tangible fixed assets +€2,443
up €2,443 (+989%), from €247 to €2,690
of which Furniture and vehicles: +€2,580
- Trade debts +€24,279
up €24,279 (+34.1%), from €71,180 to €95,459
- Short-term financial debts -€5,797
down €5,797 (-57.4%), from €10,103 to €4,306
- Tax, wage and social debts +€4,685
up €4,685 (+18.7%), from €25,036 to €29,721
- Staff costs +€12,765
up €12,765 (+12.1%), from €105,632 to €118,397
- Gross operating margin +€8,825
up €8,825 (+7.7%), from €114,865 to €123,690
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 | €117,023 | €138,850 | +€21,827 | +18.7% |
| Fixed assets | 21/28 | €617 | €3,060 | +€2,443 | +396% |
| Tangible fixed assets | 22/27 | €247 | €2,690 | +€2,443 | +989% |
| Plant, machinery and equipment | 23 | €247 | €110 | -€137 | -55.5% |
| Furniture and vehicles | 24 | - | €2,580 | +€2,580 | |
| Financial fixed assets | 28 | €370 | €370 | = | 0.0% |
| Current assets | 29/58 | €116,406 | €135,790 | +€19,384 | +16.7% |
| Stocks and contracts in progress | 3 | €42,636 | €42,636 | = | 0.0% |
| Stocks | 30/36 | €42,636 | €42,636 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €36,720 | €83,039 | +€46,319 | +126% |
| Trade receivables | 40 | €36,720 | €36,820 | +€100 | +0.3% |
| Other amounts receivable | 41 | - | €46,219 | +€46,219 | |
| Cash at bank and in hand | 54/58 | - | €300 | +€300 | |
| Deferred charges and accrued income | 490/1 | €37,050 | €9,815 | -€27,235 | -73.5% |
| Total equity and liabilities | 10/49 | €117,023 | €138,850 | +€21,827 | +18.7% |
| Equity | 10/15 | €10,704 | €9,364 | -€1,340 | -12.5% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,296 | -€11,636 | -€1,340 | -13.0% |
| Amounts payable | 17/49 | €106,319 | €129,486 | +€23,167 | +21.8% |
| Amounts payable within one year | 42/48 | €106,319 | €129,486 | +€23,167 | +21.8% |
| Financial debts | 43 | €10,103 | €4,306 | -€5,797 | -57.4% |
| Credit institutions | 430/8 | €10,103 | €4,306 | -€5,797 | -57.4% |
| Trade debts | 44 | €71,180 | €95,459 | +€24,279 | +34.1% |
| Suppliers | 440/4 | €71,180 | €95,459 | +€24,279 | +34.1% |
| Taxes, remuneration and social security | 45 | €25,036 | €29,721 | +€4,685 | +18.7% |
| Taxes | 450/3 | €25,036 | €29,721 | +€4,685 | +18.7% |
| Remuneration, social security and pensions | 62 | €105,632 | €118,397 | +€12,765 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136 | €137 | +€1 | +0.7% |
| Other operating charges | 640/8 | €2,707 | €2,611 | -€96 | -3.5% |
| Non-recurring operating charges | 66A | €4,316 | - | -€4,316 | |
| Gross operating margin | 9900 | €114,865 | €123,690 | +€8,825 | +7.7% |
| Operating profit (loss) | 9901 | €2,074 | €2,545 | +€471 | +22.7% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €2,529 | €2,699 | +€170 | +6.7% |
| Recurring financial charges | 65 | €2,529 | €2,699 | +€170 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | -€454 | -€154 | +€300 | +66.1% |
| Income taxes | 67/77 | - | €1,186 | +€1,186 | |
| Profit (loss) for the period | 9904 | -€454 | -€1,340 | -€886 | -195% |
| Profit (loss) for the period to be appropriated | 9905 | -€454 | -€1,340 | -€886 | -195% |
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 13 October 2026 via checked.be.