K307: what changed
Two fiscal 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.
K307
Largest movements
- Cash -€110,170
down €110,170 (-31.1%), from €354,640 to €244,470
mainly Tax, wage and social debts (-€102,533) and Contributions, distributions and other (-€46,902)
- Receivables within one year +€21,175
up €21,175 (+125.0%), from €16,940 to €38,115
- Tax, wage and social debts -€102,533
down €102,533 (-88.1%), from €116,373 to €13,840
of which Taxes: -€71,033
- Other debts +€9,867
up €9,867 (+5.0%), from €196,320 to €206,187
- Gross operating margin -€78,692
down €78,692 (-55.6%), from €141,480 to €62,788
- Taxes -€20,809
down €20,809 (-61.5%), from €33,809 to €13,000
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.
Cash bridge derived
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 | €376,892 | €287,501 | -€89,391 | -23.7% |
| Fixed assets | 21/28 | €5,296 | €4,916 | -€380 | -7.2% |
| Tangible fixed assets | 22/27 | €5,296 | €4,916 | -€380 | -7.2% |
| Furniture and vehicles | 24 | €5,296 | €4,916 | -€380 | -7.2% |
| Current assets | 29/58 | €371,597 | €282,585 | -€89,011 | -24.0% |
| Amounts receivable within one year | 40/41 | €16,940 | €38,115 | +€21,175 | +125.0% |
| Trade receivables | 40 | €16,940 | €38,115 | +€21,175 | +125.0% |
| Cash at bank and in hand | 54/58 | €354,640 | €244,470 | -€110,170 | -31.1% |
| Deferred charges and accrued income | 490/1 | €17 | €0 | -€17 | -100.0% |
| Total equity and liabilities | 10/49 | €376,892 | €287,501 | -€89,391 | -23.7% |
| Equity | 10/15 | €60,500 | €60,501 | +€1 | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €55,500 | €55,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Legal reserve | 130 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1 | +€1 | |
| Amounts payable | 17/49 | €316,392 | €227,000 | -€89,392 | -28.3% |
| Amounts payable within one year | 42/48 | €316,392 | €227,000 | -€89,392 | -28.3% |
| Trade debts | 44 | €3,699 | €6,973 | +€3,275 | +88.5% |
| Suppliers | 440/4 | €3,699 | €6,973 | +€3,275 | +88.5% |
| Taxes, remuneration and social security | 45 | €116,373 | €13,840 | -€102,533 | -88.1% |
| Taxes | 450/3 | €84,873 | €13,840 | -€71,033 | -83.7% |
| Remuneration and social security | 454/9 | €31,500 | €0 | -€31,500 | -100.0% |
| Other amounts payable | 47/48 | €196,320 | €206,187 | +€9,867 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,063 | €2,098 | +€1,035 | +97.3% |
| Other operating charges | 640/8 | €552 | €487 | -€65 | -11.7% |
| Gross operating margin | 9900 | €141,480 | €62,788 | -€78,692 | -55.6% |
| Operating profit (loss) | 9901 | €139,864 | €60,202 | -€79,662 | -57.0% |
| Financial charges | 65/66B | €261 | €299 | +€38 | +14.6% |
| Recurring financial charges | 65 | €261 | €299 | +€38 | +14.6% |
| Profit (loss) for the period before taxes | 9903 | €139,603 | €59,903 | -€79,701 | -57.1% |
| Income taxes | 67/77 | €33,809 | €13,000 | -€20,809 | -61.5% |
| Profit (loss) for the period | 9904 | €105,794 | €46,903 | -€58,892 | -55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €105,794 | €46,903 | -€58,892 | -55.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.