K & S MODE: 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 MODE
Largest movements
- Stocks and contracts -€2,057
down €2,057 (-61.0%), from €3,370 to €1,313
- Cash -€684
down €684 (-64.5%), from €1,061 to €377
mainly Other debts (-€1,846) and Net result for the year (-€1,284)
- Deferred charges and accrued income -€117
down €117 (-55.0%), from €213 to €96
- Other debts -€1,846
down €1,846 (-1.9%), from €97,186 to €95,340
- Profit (loss) carried forward -€1,284
down €1,284 (-1.2%), from -€111,623 to -€112,906
- Trade debts +€475
up €475 (+197%), from €241 to €716
- Tax, wage and social debts -€202
down €202 (-69.9%), from €289 to €87
- Gross operating margin -€1,014
down €1,014, from €469 to -€545
- Other operating charges -€179
down €179 (-20.5%), from €873 to €694
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 | €4,644 | €1,786 | -€2,858 | -61.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €4,644 | €1,786 | -€2,858 | -61.5% |
| Stocks and contracts in progress | 3 | €3,370 | €1,313 | -€2,057 | -61.0% |
| Stocks | 30/36 | €3,370 | €1,313 | -€2,057 | -61.0% |
| Cash at bank and in hand | 54/58 | €1,061 | €377 | -€684 | -64.5% |
| Deferred charges and accrued income | 490/1 | €213 | €96 | -€117 | -55.0% |
| Total equity and liabilities | 10/49 | €4,644 | €1,786 | -€2,858 | -61.5% |
| Equity | 10/15 | -€93,073 | -€94,356 | -€1,284 | -1.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€111,623 | -€112,906 | -€1,284 | -1.2% |
| Amounts payable | 17/49 | €97,717 | €96,143 | -€1,574 | -1.6% |
| Amounts payable within one year | 42/48 | €97,717 | €96,143 | -€1,574 | -1.6% |
| Trade debts | 44 | €241 | €716 | +€475 | +197% |
| Suppliers | 440/4 | €241 | €716 | +€475 | +197% |
| Taxes, remuneration and social security | 45 | €289 | €87 | -€202 | -69.9% |
| Taxes | 450/3 | €289 | €87 | -€202 | -69.9% |
| Other amounts payable | 47/48 | €97,186 | €95,340 | -€1,846 | -1.9% |
| Other operating charges | 640/8 | €873 | €694 | -€179 | -20.5% |
| Gross operating margin | 9900 | €469 | -€545 | -€1,014 | |
| Operating profit (loss) | 9901 | -€404 | -€1,239 | -€834 | -206% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€449 | -€1,284 | -€834 | -186% |
| Profit (loss) for the period | 9904 | -€449 | -€1,284 | -€834 | -186% |
| Profit (loss) for the period to be appropriated | 9905 | -€449 | -€1,284 | -€834 | -186% |
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.