K-POSTURO: 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-POSTURO
Largest movements
- Intangible fixed assets -€12,000
down €12,000 (-12.5%), from €96,000 to €84,000
- Cash +€1,961
up €1,961 (+395%), from €497 to €2,457
mainly Debts after one year (+€48,159) and Current portion of long-term debt (+€12,351)
- Other debts -€60,805
down €60,805 (-61.9%), from €98,189 to €37,384
- Debts after one year +€48,159
up €48,159, from €0 to €48,159
- Current portion of long-term debt +€12,351
up €12,351 (+1,053%), from €1,173 to €13,524
- Profit (loss) carried forward -€8,116
down €8,116 (-56.0%), from -€14,486 to -€22,602
- Trade debts -€1,464
down €1,464 (-28.3%), from €5,167 to €3,704
- Gross operating margin +€6,079
up €6,079 (+385%), from €1,580 to €7,659
- Financial charges +€1,523
up €1,523 (+255%), from €597 to €2,120
- Other operating charges -€1,402
down €1,402 (-49.8%), from €2,817 to €1,416
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 | €99,063 | €88,291 | -€10,772 | -10.9% |
| Fixed assets | 21/28 | €96,150 | €84,075 | -€12,075 | -12.6% |
| Intangible fixed assets | 21 | €96,000 | €84,000 | -€12,000 | -12.5% |
| Tangible fixed assets | 22/27 | €150 | €75 | -€75 | -50.0% |
| Furniture and vehicles | 24 | €150 | €75 | -€75 | -50.0% |
| Current assets | 29/58 | €2,913 | €4,216 | +€1,303 | +44.7% |
| Amounts receivable within one year | 40/41 | €130 | €429 | +€299 | +229% |
| Trade receivables | 40 | €0 | €379 | +€379 | |
| Other amounts receivable | 41 | €130 | €50 | -€80 | -61.7% |
| Cash at bank and in hand | 54/58 | €497 | €2,457 | +€1,961 | +395% |
| Deferred charges and accrued income | 490/1 | €2,286 | €1,329 | -€957 | -41.8% |
| Total equity and liabilities | 10/49 | €99,063 | €88,291 | -€10,772 | -10.9% |
| Equity | 10/15 | -€9,486 | -€17,602 | -€8,116 | -85.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,486 | -€22,602 | -€8,116 | -56.0% |
| Amounts payable | 17/49 | €108,549 | €105,893 | -€2,656 | -2.4% |
| Amounts payable after more than one year | 17 | €0 | €48,159 | +€48,159 | |
| Financial debts | 170/4 | €0 | €48,159 | +€48,159 | |
| Amounts payable within one year | 42/48 | €108,549 | €57,334 | -€51,215 | -47.2% |
| Current portion of amounts payable after more than one year | 42 | €1,173 | €13,524 | +€12,351 | +1,053% |
| Trade debts | 44 | €5,167 | €3,704 | -€1,464 | -28.3% |
| Suppliers | 440/4 | €5,167 | €3,704 | -€1,464 | -28.3% |
| Taxes, remuneration and social security | 45 | €4,020 | €2,723 | -€1,297 | -32.3% |
| Taxes | 450/3 | €4,001 | €2,315 | -€1,686 | -42.1% |
| Remuneration and social security | 454/9 | €19 | €408 | +€389 | +2,055% |
| Other amounts payable | 47/48 | €98,189 | €37,384 | -€60,805 | -61.9% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,075 | €12,075 | = | 0.0% |
| Other operating charges | 640/8 | €2,817 | €1,416 | -€1,402 | -49.8% |
| Gross operating margin | 9900 | €1,580 | €7,659 | +€6,079 | +385% |
| Operating profit (loss) | 9901 | -€13,312 | -€5,831 | +€7,481 | +56.2% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €597 | €2,120 | +€1,523 | +255% |
| Recurring financial charges | 65 | €597 | €2,120 | +€1,523 | +255% |
| Profit (loss) for the period before taxes | 9903 | -€13,899 | -€7,951 | +€5,948 | +42.8% |
| Income taxes | 67/77 | €128 | €165 | +€37 | +28.9% |
| Profit (loss) for the period | 9904 | -€14,027 | -€8,116 | +€5,911 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,027 | -€8,116 | +€5,911 | +42.1% |
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 15 October 2026 via checked.be.