K & R Software: 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 & R Software
Largest movements
- Receivables within one year +€269,045
up €269,045 (+100.3%), from €268,344 to €537,389
- Receivables after one year -€97,500
down €97,500 (-8.2%), from €1.2m to €1.1m
- Other debts +€117,260
up €117,260 (+11.7%), from €999,583 to €1.1m
- Tax, wage and social debts +€36,526
up €36,526 (+48.4%), from €75,477 to €112,003
- Reserves +€23,729
up €23,729 (+9.2%), from €257,028 to €280,756
- Other operating charges -€4,617
down €4,617 (-61.3%), from €7,528 to €2,911
- Financial income +€4,524
up €4,524 (+8.2%), from €55,104 to €59,627
- Gross operating margin -€3,996
down €3,996 (-24.8%), from €16,113 to €12,116
- Taxes +€604
up €604 (+2.0%), from €30,564 to €31,167
- Financial charges +€361
up €361 (+5.5%), from €6,499 to €6,860
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 | €1,529,723 | €1,692,923 | +€163,201 | +10.7% |
| Fixed assets | 21/28 | €56,112 | €49,035 | -€7,076 | -12.6% |
| Tangible fixed assets | 22/27 | €18,612 | €11,535 | -€7,076 | -38.0% |
| Furniture and vehicles | 24 | €18,612 | €11,535 | -€7,076 | -38.0% |
| Financial fixed assets | 28 | €37,500 | €37,500 | = | 0.0% |
| Current assets | 29/58 | €1,473,611 | €1,643,888 | +€170,277 | +11.6% |
| Amounts receivable after more than one year | 29 | €1,182,500 | €1,085,000 | -€97,500 | -8.2% |
| Other amounts receivable | 291 | €1,182,500 | €1,085,000 | -€97,500 | -8.2% |
| Amounts receivable within one year | 40/41 | €268,344 | €537,389 | +€269,045 | +100.3% |
| Other amounts receivable | 41 | €268,344 | €537,389 | +€269,045 | +100.3% |
| Cash at bank and in hand | 54/58 | €421 | €484 | +€63 | +15.0% |
| Deferred charges and accrued income | 490/1 | €22,346 | €21,015 | -€1,331 | -6.0% |
| Total equity and liabilities | 10/49 | €1,529,723 | €1,692,923 | +€163,201 | +10.7% |
| Equity | 10/15 | €275,628 | €299,356 | +€23,729 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €257,028 | €280,756 | +€23,729 | +9.2% |
| Distributable reserves | 133 | €257,028 | €280,756 | +€23,729 | +9.2% |
| Amounts payable | 17/49 | €1,254,095 | €1,393,567 | +€139,472 | +11.1% |
| Amounts payable after more than one year | 17 | €85,902 | €74,254 | -€11,648 | -13.6% |
| Financial debts | 170/4 | €85,902 | €74,254 | -€11,648 | -13.6% |
| Amounts payable within one year | 42/48 | €1,097,472 | €1,245,062 | +€147,590 | +13.4% |
| Current portion of amounts payable after more than one year | 42 | €12,687 | €11,648 | -€1,039 | -8.2% |
| Financial debts | 43 | €2,555 | €2,064 | -€491 | -19.2% |
| Credit institutions | 430/8 | €2,555 | €2,064 | -€491 | -19.2% |
| Trade debts | 44 | €7,170 | €2,505 | -€4,665 | -65.1% |
| Suppliers | 440/4 | €7,170 | €2,505 | -€4,665 | -65.1% |
| Taxes, remuneration and social security | 45 | €75,477 | €112,003 | +€36,526 | +48.4% |
| Taxes | 450/3 | €75,477 | €112,003 | +€36,526 | +48.4% |
| Other amounts payable | 47/48 | €999,583 | €1,116,843 | +€117,260 | +11.7% |
| Accrued charges and deferred income | 492/3 | €70,722 | €74,251 | +€3,530 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,436 | €7,076 | -€360 | -4.8% |
| Other operating charges | 640/8 | €7,528 | €2,911 | -€4,617 | -61.3% |
| Gross operating margin | 9900 | €16,113 | €12,116 | -€3,996 | -24.8% |
| Operating profit (loss) | 9901 | €1,149 | €2,129 | +€980 | +85.3% |
| Financial income | 75/76B | €55,104 | €59,627 | +€4,524 | +8.2% |
| Recurring financial income | 75 | €55,104 | €59,627 | +€4,524 | +8.2% |
| Financial charges | 65/66B | €6,499 | €6,860 | +€361 | +5.5% |
| Recurring financial charges | 65 | €6,499 | €6,860 | +€361 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €49,753 | €54,896 | +€5,143 | +10.3% |
| Income taxes | 67/77 | €30,564 | €31,167 | +€604 | +2.0% |
| Profit (loss) for the period | 9904 | €19,190 | €23,729 | +€4,539 | +23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,190 | €23,729 | +€4,539 | +23.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.