K2 POINT: what changed
K2 POINT
Largest movements
- Cash +€15,419
up €15,419 (+3,276%), from €471 to €15,889
mainly Receivables within one year (+€11,441) and Net result for the year (+€3,662)
- Receivables within one year -€11,441
down €11,441 (-40.2%), from €28,493 to €17,052
of which Other amounts receivable: -€15,795
- Deferred charges and accrued income -€1,008
no longer reported in 2025 (was €1,008)
- Tangible fixed assets -€586
down €586 (-33.6%), from €1,742 to €1,157
- Other debts -€3,685
no longer reported in 2025 (was €3,685)
- Profit (loss) carried forward +€3,662
up €3,662 (+27.9%), from €13,129 to €16,791
- Trade debts -€3,282
down €3,282 (-89.2%), from €3,680 to €398
- Tax, wage and social debts +€3,189
up €3,189 (+29.7%), from €10,721 to €13,909
of which Taxes: +€5,658
- Contributions +€2,000
up €2,000 (+400%), from €500 to €2,500
- Purchases and services +€40,255
up €40,255 (+62.0%), from €64,948 to €105,203
- Turnover +€31,642
up €31,642 (+44.2%), from €71,533 to €103,175
- Gross operating margin +€4,950
up €4,950 (+43.6%), from €11,345 to €16,294
- Depreciation -€2,777
down €2,777 (-82.6%), from €3,362 to €586
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,714 | €34,098 | +€2,384 | +7.5% |
| Fixed assets | 21/28 | €1,742 | €1,157 | -€586 | -33.6% |
| Tangible fixed assets | 22/27 | €1,742 | €1,157 | -€586 | -33.6% |
| Furniture and vehicles | 24 | €1,742 | €1,157 | -€586 | -33.6% |
| Current assets | 29/58 | €29,972 | €32,941 | +€2,969 | +9.9% |
| Amounts receivable within one year | 40/41 | €28,493 | €17,052 | -€11,441 | -40.2% |
| Trade receivables | 40 | €6,604 | €10,958 | +€4,354 | +65.9% |
| Other amounts receivable | 41 | €21,889 | €6,094 | -€15,795 | -72.2% |
| Cash at bank and in hand | 54/58 | €471 | €15,889 | +€15,419 | +3,276% |
| Deferred charges and accrued income | 490/1 | €1,008 | - | -€1,008 | |
| Total equity and liabilities | 10/49 | €31,714 | €34,098 | +€2,384 | +7.5% |
| Equity | 10/15 | €13,629 | €19,291 | +€5,662 | +41.5% |
| Contributions | 10/11 | €500 | €2,500 | +€2,000 | +400% |
| Profit (loss) carried forward | 14 | €13,129 | €16,791 | +€3,662 | +27.9% |
| Amounts payable | 17/49 | €18,085 | €14,807 | -€3,279 | -18.1% |
| Amounts payable within one year | 42/48 | €18,085 | €14,807 | -€3,279 | -18.1% |
| Current portion of amounts payable after more than one year | 42 | - | €500 | +€500 | |
| Trade debts | 44 | €3,680 | €398 | -€3,282 | -89.2% |
| Suppliers | 440/4 | €3,680 | €398 | -€3,282 | -89.2% |
| Taxes, remuneration and social security | 45 | €10,721 | €13,909 | +€3,189 | +29.7% |
| Taxes | 450/3 | €6,460 | €12,118 | +€5,658 | +87.6% |
| Remuneration and social security | 454/9 | €4,260 | €1,791 | -€2,469 | -58.0% |
| Other amounts payable | 47/48 | €3,685 | - | -€3,685 | |
| Turnover | 70 | €71,533 | €103,175 | +€31,642 | +44.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €64,948 | €105,203 | +€40,255 | +62.0% |
| Remuneration, social security and pensions | 62 | €9,658 | €10,511 | +€853 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,362 | €586 | -€2,777 | -82.6% |
| Other operating charges | 640/8 | €234 | €247 | +€12 | +5.3% |
| Gross operating margin | 9900 | €11,345 | €16,294 | +€4,950 | +43.6% |
| Operating profit (loss) | 9901 | -€1,910 | €4,951 | +€6,861 | |
| Financial income | 75/76B | €959 | €1 | -€958 | -99.9% |
| Recurring financial income | 75 | €959 | €1 | -€958 | -99.9% |
| Financial charges | 65/66B | €301 | €375 | +€74 | +24.4% |
| Recurring financial charges | 65 | €301 | €375 | +€74 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,252 | €4,578 | +€5,830 | |
| Income taxes | 67/77 | - | €916 | +€916 | |
| Profit (loss) for the period | 9904 | -€1,252 | €3,662 | +€4,914 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,252 | €3,662 | +€4,914 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.