K.S. CONSTRUCT TECH.: 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.S. CONSTRUCT TECH.
Largest movements
- Cash -€17,000
down €17,000 (-27.6%), from €61,523 to €44,523
mainly Net result for the year (-€20,223) and Other debts (-€1,980)
- Receivables within one year -€3,213
down €3,213 (-54.3%), from €5,918 to €2,705
of which Other amounts receivable: -€2,905
- Profit (loss) carried forward -€13,094
new in 2025: -€13,094
- Reserves -€7,129
down €7,129 (-12.4%), from €57,660 to €50,532
- Other debts -€1,980
down €1,980 (-48.2%), from €4,104 to €2,124
- Trade debts +€1,518
up €1,518 (+262%), from €580 to €2,098
- Gross operating margin -€22,665
down €22,665, from €3,713 to -€18,953
- Depreciation -€1,713
down €1,713 (-77.5%), from €2,209 to €497
- Taxes -€399
down €399, from €362 to -€37
- Financial charges +€225
up €225 (+114%), from €198 to €424
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 | €68,544 | €47,860 | -€20,684 | -30.2% |
| Fixed assets | 21/28 | €881 | €385 | -€497 | -56.3% |
| Tangible fixed assets | 22/27 | €881 | €385 | -€497 | -56.3% |
| Plant, machinery and equipment | 23 | €804 | €385 | -€420 | -52.2% |
| Furniture and vehicles | 24 | €77 | - | -€77 | |
| Current assets | 29/58 | €67,663 | €47,475 | -€20,188 | -29.8% |
| Amounts receivable within one year | 40/41 | €5,918 | €2,705 | -€3,213 | -54.3% |
| Trade receivables | 40 | €679 | €371 | -€308 | -45.4% |
| Other amounts receivable | 41 | €5,239 | €2,334 | -€2,905 | -55.4% |
| Cash at bank and in hand | 54/58 | €61,523 | €44,523 | -€17,000 | -27.6% |
| Deferred charges and accrued income | 490/1 | €222 | €247 | +€25 | +11.4% |
| Total equity and liabilities | 10/49 | €68,544 | €47,860 | -€20,684 | -30.2% |
| Equity | 10/15 | €63,860 | €43,638 | -€20,223 | -31.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €57,660 | €50,532 | -€7,129 | -12.4% |
| Distributable reserves | 133 | €57,660 | €50,532 | -€7,129 | -12.4% |
| Profit (loss) carried forward | 14 | - | -€13,094 | -€13,094 | |
| Amounts payable | 17/49 | €4,684 | €4,222 | -€462 | -9.9% |
| Amounts payable within one year | 42/48 | €4,684 | €4,222 | -€462 | -9.9% |
| Trade debts | 44 | €580 | €2,098 | +€1,518 | +262% |
| Suppliers | 440/4 | €580 | €2,098 | +€1,518 | +262% |
| Other amounts payable | 47/48 | €4,104 | €2,124 | -€1,980 | -48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,209 | €497 | -€1,713 | -77.5% |
| Other operating charges | 640/8 | €427 | €387 | -€40 | -9.3% |
| Gross operating margin | 9900 | €3,713 | -€18,953 | -€22,665 | |
| Operating profit (loss) | 9901 | €1,077 | -€19,836 | -€20,913 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €198 | €424 | +€225 | +114% |
| Recurring financial charges | 65 | €198 | €424 | +€225 | +114% |
| Profit (loss) for the period before taxes | 9903 | €885 | -€20,260 | -€21,144 | |
| Income taxes | 67/77 | €362 | -€37 | -€399 | |
| Profit (loss) for the period | 9904 | €523 | -€20,223 | -€20,745 | |
| Profit (loss) for the period to be appropriated | 9905 | €523 | -€20,223 | -€20,745 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.