K&S IT SERVICES: 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 IT SERVICES
Largest movements
- Cash -€26,401
down €26,401 (-24.3%), from €108,861 to €82,459
mainly Other debts (-€27,505) and Contributions, distributions and other (-€23,075)
- Current investments +€21,394
up €21,394 (+47.6%), from €44,937 to €66,331
- Other debts -€27,505
down €27,505 (-38.9%), from €70,619 to €43,114
- Reserves +€22,925
up €22,925 (+29.6%), from €77,551 to €100,475
- Gross operating margin -€23,721
down €23,721 (-39.7%), from €59,816 to €36,095
- Financial income +€15,322
up €15,322 (+164%), from €9,354 to €24,677
- Taxes -€5,053
down €5,053 (-29.4%), from €17,200 to €12,148
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 | €165,646 | €160,807 | -€4,839 | -2.9% |
| Fixed assets | 21/28 | €1,528 | €693 | -€835 | -54.6% |
| Tangible fixed assets | 22/27 | €1,528 | €693 | -€835 | -54.6% |
| Plant, machinery and equipment | 23 | €777 | €363 | -€414 | -53.3% |
| Furniture and vehicles | 24 | €751 | €330 | -€421 | -56.0% |
| Current assets | 29/58 | €164,118 | €160,114 | -€4,004 | -2.4% |
| Amounts receivable within one year | 40/41 | €9,861 | €10,868 | +€1,006 | +10.2% |
| Trade receivables | 40 | €9,150 | €10,625 | +€1,475 | +16.1% |
| Other amounts receivable | 41 | €711 | €243 | -€469 | -65.9% |
| Current investments | 50/53 | €44,937 | €66,331 | +€21,394 | +47.6% |
| Cash at bank and in hand | 54/58 | €108,861 | €82,459 | -€26,401 | -24.3% |
| Deferred charges and accrued income | 490/1 | €459 | €456 | -€4 | -0.8% |
| Total equity and liabilities | 10/49 | €165,646 | €160,807 | -€4,839 | -2.9% |
| Equity | 10/15 | €85,888 | €109,296 | +€23,408 | +27.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €77,551 | €100,475 | +€22,925 | +29.6% |
| Distributable reserves | 133 | €77,551 | €100,475 | +€22,925 | +29.6% |
| Profit (loss) carried forward | 14 | €278 | €761 | +€483 | +174% |
| Amounts payable | 17/49 | €79,758 | €51,511 | -€28,247 | -35.4% |
| Amounts payable within one year | 42/48 | €79,758 | €51,511 | -€28,247 | -35.4% |
| Trade debts | 44 | €476 | €956 | +€480 | +101% |
| Suppliers | 440/4 | €476 | €956 | +€480 | +101% |
| Taxes, remuneration and social security | 45 | €8,663 | €7,441 | -€1,222 | -14.1% |
| Taxes | 450/3 | €8,663 | €7,441 | -€1,222 | -14.1% |
| Other amounts payable | 47/48 | €70,619 | €43,114 | -€27,505 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €835 | +€91 | +12.2% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €59,816 | €36,095 | -€23,721 | -39.7% |
| Operating profit (loss) | 9901 | €58,173 | €34,332 | -€23,841 | -41.0% |
| Financial income | 75/76B | €9,354 | €24,677 | +€15,322 | +164% |
| Recurring financial income | 75 | €9,354 | €24,677 | +€15,322 | +164% |
| Financial charges | 65/66B | €799 | €378 | -€421 | -52.7% |
| Recurring financial charges | 65 | €799 | €378 | -€421 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | €66,729 | €58,631 | -€8,098 | -12.1% |
| Income taxes | 67/77 | €17,200 | €12,148 | -€5,053 | -29.4% |
| Profit (loss) for the period | 9904 | €49,529 | €46,483 | -€3,045 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,529 | €46,483 | -€3,045 | -6.1% |
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 22 October 2026 via checked.be.