K-pture: what changed
Two fiscal 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-pture
Largest movements
- Cash -€6,892
down €6,892 (-34.4%), from €20,046 to €13,154
mainly Net result for the year (-€12,833) and Tax, wage and social debts (-€8,504)
- Tangible fixed assets -€6,891
down €6,891 (-44.8%), from €15,366 to €8,475
of which Furniture and vehicles: -€4,911
- Receivables within one year -€4,301
down €4,301 (-12.4%), from €34,674 to €30,373
of which Trade receivables: -€9,588
- Profit (loss) carried forward -€12,833
down €12,833 (-64.8%), from €19,819 to €6,986
- Tax, wage and social debts -€8,504
down €8,504 (-25.1%), from €33,864 to €25,359
of which Remuneration and social security: -€6,344
- Trade debts +€2,997
up €2,997 (+32.1%), from €9,335 to €12,332
- Gross operating margin -€13,364
down €13,364 (-21.7%), from €61,591 to €48,227
- Staff costs -€3,446
down €3,446 (-6.7%), from €51,771 to €48,325
- Other operating charges +€1,576
up €1,576 (+101.4%), from €1,555 to €3,131
- Depreciation +€1,557
up €1,557 (+22.1%), from €7,034 to €8,591
- Financial charges +€718
up €718 (+153.5%), from €467 to €1,185
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 | €71,110 | €53,050 | -€18,060 | -25.4% |
| Fixed assets | 21/28 | €15,391 | €8,500 | -€6,891 | -44.8% |
| Tangible fixed assets | 22/27 | €15,366 | €8,475 | -€6,891 | -44.8% |
| Plant, machinery and equipment | 23 | €6,377 | €4,397 | -€1,980 | -31.0% |
| Furniture and vehicles | 24 | €8,989 | €4,078 | -€4,911 | -54.6% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €55,719 | €44,550 | -€11,169 | -20.0% |
| Amounts receivable within one year | 40/41 | €34,674 | €30,373 | -€4,301 | -12.4% |
| Trade receivables | 40 | €27,208 | €17,620 | -€9,588 | -35.2% |
| Other amounts receivable | 41 | €7,465 | €12,753 | +€5,287 | +70.8% |
| Cash at bank and in hand | 54/58 | €20,046 | €13,154 | -€6,892 | -34.4% |
| Deferred charges and accrued income | 490/1 | €999 | €1,023 | +€24 | +2.4% |
| Total equity and liabilities | 10/49 | €71,110 | €53,050 | -€18,060 | -25.4% |
| Equity | 10/15 | €27,879 | €15,046 | -€12,833 | -46.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €19,819 | €6,986 | -€12,833 | -64.8% |
| Amounts payable | 17/49 | €43,231 | €38,005 | -€5,227 | -12.1% |
| Amounts payable within one year | 42/48 | €43,199 | €37,692 | -€5,507 | -12.7% |
| Trade debts | 44 | €9,335 | €12,332 | +€2,997 | +32.1% |
| Suppliers | 440/4 | €9,335 | €12,332 | +€2,997 | +32.1% |
| Taxes, remuneration and social security | 45 | €33,864 | €25,359 | -€8,504 | -25.1% |
| Taxes | 450/3 | €14,714 | €12,554 | -€2,160 | -14.7% |
| Remuneration and social security | 454/9 | €19,150 | €12,806 | -€6,344 | -33.1% |
| Accrued charges and deferred income | 492/3 | €32 | €313 | +€280 | +865.9% |
| Non-recurring operating income | 76A | €1,074 | €52 | -€1,022 | -95.2% |
| Remuneration, social security and pensions | 62 | €51,771 | €48,325 | -€3,446 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,034 | €8,591 | +€1,557 | +22.1% |
| Other operating charges | 640/8 | €1,555 | €3,131 | +€1,576 | +101.4% |
| Gross operating margin | 9900 | €61,591 | €48,227 | -€13,364 | -21.7% |
| Operating profit (loss) | 9901 | €1,231 | -€11,821 | -€13,052 | |
| Financial income | 75/76B | €742 | €454 | -€288 | -38.8% |
| Recurring financial income | 75 | €742 | €454 | -€288 | -38.8% |
| Financial charges | 65/66B | €467 | €1,185 | +€718 | +153.5% |
| Recurring financial charges | 65 | €467 | €1,185 | +€718 | +153.5% |
| Profit (loss) for the period before taxes | 9903 | €1,506 | -€12,551 | -€14,057 | |
| Income taxes | 67/77 | €279 | €282 | +€3 | +1.0% |
| Profit (loss) for the period | 9904 | €1,227 | -€12,833 | -€14,060 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,227 | -€12,833 | -€14,060 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.