K.S. SOLUTIONS: 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. SOLUTIONS
Largest movements
- Cash +€5,301
up €5,301 (+14.9%), from €35,608 to €40,909
mainly Trade debts (+€9,536) and Net result for the year (+€4,746)
- Receivables within one year -€4,268
down €4,268 (-36.8%), from €11,610 to €7,342
- Tangible fixed assets -€3,428
down €3,428 (-33.1%), from €10,369 to €6,941
- Deferred charges and accrued income +€601
up €601 (+164%), from €365 to €966
- Tax, wage and social debts -€10,507
down €10,507 (-68.7%), from €15,288 to €4,781
- Trade debts +€9,536
up €9,536 (+265%), from €3,602 to €13,138
- Reserves +€4,745
up €4,745 (+17.6%), from €26,964 to €31,709
- Debts after one year -€4,522
no longer reported in 2025 (was €4,522)
- Other debts -€598
no longer reported in 2025 (was €598)
- Gross operating margin -€30,961
down €30,961 (-69.8%), from €44,329 to €13,368
- Taxes -€7,953
down €7,953 (-72.8%), from €10,921 to €2,968
- Depreciation -€1,078
down €1,078 (-23.9%), from €4,506 to €3,428
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 | €57,952 | €56,157 | -€1,795 | -3.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €10,369 | €6,941 | -€3,428 | -33.1% |
| Tangible fixed assets | 22/27 | €10,369 | €6,941 | -€3,428 | -33.1% |
| Leasing and similar rights | 25 | €10,369 | €6,941 | -€3,428 | -33.1% |
| Current assets | 29/58 | €47,583 | €49,217 | +€1,634 | +3.4% |
| Amounts receivable within one year | 40/41 | €11,610 | €7,342 | -€4,268 | -36.8% |
| Trade receivables | 40 | €11,610 | €7,342 | -€4,268 | -36.8% |
| Cash at bank and in hand | 54/58 | €35,608 | €40,909 | +€5,301 | +14.9% |
| Deferred charges and accrued income | 490/1 | €365 | €966 | +€601 | +164% |
| Total equity and liabilities | 10/49 | €57,952 | €56,157 | -€1,795 | -3.1% |
| Equity | 10/15 | €28,971 | €33,716 | +€4,746 | +16.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €26,964 | €31,709 | +€4,745 | +17.6% |
| Distributable reserves | 133 | €26,964 | €31,709 | +€4,745 | +17.6% |
| Profit (loss) carried forward | 14 | €7 | €7 | +€0 | +5.5% |
| Amounts payable | 17/49 | €28,981 | €22,441 | -€6,540 | -22.6% |
| Amounts payable after more than one year | 17 | €4,522 | - | -€4,522 | |
| Financial debts | 170/4 | €4,522 | - | -€4,522 | |
| Amounts payable within one year | 42/48 | €24,459 | €22,441 | -€2,018 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €4,971 | €4,522 | -€449 | -9.0% |
| Trade debts | 44 | €3,602 | €13,138 | +€9,536 | +265% |
| Suppliers | 440/4 | €3,602 | €13,138 | +€9,536 | +265% |
| Taxes, remuneration and social security | 45 | €15,288 | €4,781 | -€10,507 | -68.7% |
| Taxes | 450/3 | €15,288 | €4,781 | -€10,507 | -68.7% |
| Other amounts payable | 47/48 | €598 | - | -€598 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,506 | €3,428 | -€1,078 | -23.9% |
| Other operating charges | 640/8 | €1,477 | €1,822 | +€346 | +23.4% |
| Gross operating margin | 9900 | €44,329 | €13,368 | -€30,961 | -69.8% |
| Operating profit (loss) | 9901 | €38,347 | €8,118 | -€30,229 | -78.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €455 | €404 | -€50 | -11.1% |
| Recurring financial charges | 65 | €455 | €404 | -€50 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €37,892 | €7,714 | -€30,178 | -79.6% |
| Income taxes | 67/77 | €10,921 | €2,968 | -€7,953 | -72.8% |
| Profit (loss) for the period | 9904 | €26,971 | €4,746 | -€22,225 | -82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,971 | €4,746 | -€22,225 | -82.4% |
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 18 October 2026 via checked.be.