K PAR K 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 PAR K CONSTRUCT
Largest movements
- Receivables within one year +€79,793
up €79,793 (+143.4%), from €55,639 to €135,432
of which Trade receivables: +€63,978
- Cash +€28,518
up €28,518 (+151.0%), from €18,880 to €47,398
mainly Trade debts (+€58,559) and Net result for the year (+€38,666)
- Tangible fixed assets -€6,811
down €6,811 (-33.1%), from €20,600 to €13,789
of which Furniture and vehicles: -€7,891
- Trade debts +€58,559
up €58,559 (+428.3%), from €13,671 to €72,230
- Profit (loss) carried forward +€38,666
up €38,666 (+157.2%), from €24,600 to €63,266
- Tax, wage and social debts +€20,775
up €20,775 (+1745.3%), from €1,190 to €21,965
of which Taxes: +€16,244
- Other debts -€16,500
down €16,500 (-46.4%), from €35,547 to €19,047
- Gross operating margin +€65,471
up €65,471, from -€3,458 to €62,014
- Taxes +€15,568
up €15,568 (+3606.4%), from €432 to €16,000
- Depreciation +€4,965
up €4,965 (+164.2%), from €3,025 to €7,989
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.
Cash bridge derived
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 | €95,469 | €196,969 | +€101,500 | +106.3% |
| Fixed assets | 21/28 | €20,950 | €14,139 | -€6,811 | -32.5% |
| Tangible fixed assets | 22/27 | €20,600 | €13,789 | -€6,811 | -33.1% |
| Plant, machinery and equipment | 23 | - | €1,080 | +€1,080 | |
| Furniture and vehicles | 24 | €20,600 | €12,709 | -€7,891 | -38.3% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €74,519 | €182,830 | +€108,311 | +145.3% |
| Amounts receivable within one year | 40/41 | €55,639 | €135,432 | +€79,793 | +143.4% |
| Trade receivables | 40 | €48,822 | €112,800 | +€63,978 | +131.0% |
| Other amounts receivable | 41 | €6,817 | €22,632 | +€15,815 | +232.0% |
| Cash at bank and in hand | 54/58 | €18,880 | €47,398 | +€28,518 | +151.0% |
| Total equity and liabilities | 10/49 | €95,469 | €196,969 | +€101,500 | +106.3% |
| Equity | 10/15 | €45,060 | €83,726 | +€38,666 | +85.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,600 | €63,266 | +€38,666 | +157.2% |
| Amounts payable | 17/49 | €50,409 | €113,243 | +€62,834 | +124.6% |
| Amounts payable within one year | 42/48 | €50,409 | €113,243 | +€62,834 | +124.6% |
| Trade debts | 44 | €13,671 | €72,230 | +€58,559 | +428.3% |
| Suppliers | 440/4 | €13,671 | €72,230 | +€58,559 | +428.3% |
| Taxes, remuneration and social security | 45 | €1,190 | €21,965 | +€20,775 | +1745.3% |
| Taxes | 450/3 | €796 | €17,041 | +€16,244 | +2039.7% |
| Remuneration and social security | 454/9 | €394 | €4,925 | +€4,531 | +1150.1% |
| Other amounts payable | 47/48 | €35,547 | €19,047 | -€16,500 | -46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,025 | €7,989 | +€4,965 | +164.2% |
| Other operating charges | 640/8 | €513 | €899 | +€386 | +75.2% |
| Gross operating margin | 9900 | -€3,458 | €62,014 | +€65,471 | |
| Operating profit (loss) | 9901 | -€6,996 | €53,125 | +€60,121 | |
| Financial income | 75/76B | €1,661 | €1,850 | +€190 | +11.4% |
| Recurring financial income | 75 | €1,661 | €1,850 | +€190 | +11.4% |
| Financial charges | 65/66B | €326 | €309 | -€17 | -5.2% |
| Recurring financial charges | 65 | €326 | €309 | -€17 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,661 | €54,666 | +€60,327 | |
| Income taxes | 67/77 | €432 | €16,000 | +€15,568 | +3606.4% |
| Profit (loss) for the period | 9904 | -€6,093 | €38,666 | +€44,759 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,093 | €38,666 | +€44,759 |
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 11 October 2026 via checked.be.