K&P PARTNERS: 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&P PARTNERS
Largest movements
- Receivables within one year -€64,211
down €64,211 (-29.0%), from €221,349 to €157,138
of which Other amounts receivable: -€58,685
- Cash +€11,019
up €11,019 (+36.2%), from €30,470 to €41,490
mainly Receivables within one year (+€64,211) and Net result for the year (+€14,998)
- Profit (loss) carried forward -€25,002
down €25,002 (-22.8%), from €109,487 to €84,485
- Other debts -€14,000
down €14,000 (-33.3%), from €42,000 to €28,000
- Tax, wage and social debts -€6,476
down €6,476 (-11.6%), from €56,006 to €49,531
of which Taxes: -€8,417
- Trade debts -€4,536
down €4,536 (-43.4%), from €10,459 to €5,923
- Gross operating margin -€7,309
down €7,309 (-9.0%), from €80,973 to €73,664
- Other operating charges -€6,544
down €6,544 (-87.4%), from €7,490 to €946
- Financial charges -€3,049
down €3,049 (-5.8%), from €52,178 to €49,129
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 | €267,817 | €217,836 | -€49,981 | -18.7% |
| Fixed assets | 21/28 | €15,998 | €17,718 | +€1,720 | +10.7% |
| Tangible fixed assets | 22/27 | €15,998 | €17,718 | +€1,720 | +10.7% |
| Furniture and vehicles | 24 | €823 | €310 | -€513 | -62.4% |
| Other tangible fixed assets | 26 | €15,175 | €17,408 | +€2,233 | +14.7% |
| Current assets | 29/58 | €251,819 | €200,118 | -€51,701 | -20.5% |
| Amounts receivable within one year | 40/41 | €221,349 | €157,138 | -€64,211 | -29.0% |
| Trade receivables | 40 | €17,923 | €12,397 | -€5,526 | -30.8% |
| Other amounts receivable | 41 | €203,426 | €144,741 | -€58,685 | -28.8% |
| Cash at bank and in hand | 54/58 | €30,470 | €41,490 | +€11,019 | +36.2% |
| Deferred charges and accrued income | 490/1 | - | €1,490 | +€1,490 | |
| Total equity and liabilities | 10/49 | €267,817 | €217,836 | -€49,981 | -18.7% |
| Equity | 10/15 | €141,547 | €116,545 | -€25,002 | -17.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €19,660 | €19,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,800 | €17,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,487 | €84,485 | -€25,002 | -22.8% |
| Amounts payable | 17/49 | €126,270 | €101,291 | -€24,979 | -19.8% |
| Amounts payable within one year | 42/48 | €126,270 | €101,291 | -€24,979 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €17,805 | €17,837 | +€32 | +0.2% |
| Trade debts | 44 | €10,459 | €5,923 | -€4,536 | -43.4% |
| Suppliers | 440/4 | €10,459 | €5,923 | -€4,536 | -43.4% |
| Taxes, remuneration and social security | 45 | €56,006 | €49,531 | -€6,476 | -11.6% |
| Taxes | 450/3 | €55,744 | €47,327 | -€8,417 | -15.1% |
| Remuneration and social security | 454/9 | €262 | €2,204 | +€1,942 | +741% |
| Other amounts payable | 47/48 | €42,000 | €28,000 | -€14,000 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,193 | €2,654 | +€461 | +21.0% |
| Other operating charges | 640/8 | €7,490 | €946 | -€6,544 | -87.4% |
| Gross operating margin | 9900 | €80,973 | €73,664 | -€7,309 | -9.0% |
| Operating profit (loss) | 9901 | €71,290 | €70,063 | -€1,226 | -1.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €52,178 | €49,129 | -€3,049 | -5.8% |
| Recurring financial charges | 65 | €52,178 | €49,129 | -€3,049 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €19,112 | €20,936 | +€1,824 | +9.5% |
| Income taxes | 67/77 | €5,180 | €5,938 | +€758 | +14.6% |
| Profit (loss) for the period | 9904 | €13,932 | €14,998 | +€1,066 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,932 | €14,998 | +€1,066 | +7.7% |
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 29 October 2026 via checked.be.