K85: 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.
K85
Largest movements
- Receivables within one year +€15,522
up €15,522 (+187.8%), from €8,267 to €23,789
of which Other amounts receivable: +€8,383
- Cash -€7,694
down €7,694 (-92.4%), from €8,331 to €637
mainly Receivables within one year (-€15,522) and Other debts (-€1,060)
- Short-term financial debts +€3,661
new in 2025: €3,661
- Profit (loss) carried forward +€2,354
up €2,354 (+43.4%), from €5,426 to €7,780
- Trade debts +€1,626
up €1,626 (+68.4%), from €2,378 to €4,004
- Other debts -€1,060
no longer reported in 2025 (was €1,060)
- Tax, wage and social debts +€1,047
up €1,047 (+18.3%), from €5,734 to €6,781
- Gross operating margin -€4,293
down €4,293 (-38.5%), from €11,139 to €6,846
- Taxes -€840
down €840 (-32.7%), from €2,565 to €1,725
- Financial income +€506
new in 2025: €506
- Other operating charges +€112
up €112 (+11.0%), from €1,020 to €1,132
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 | €16,598 | €24,426 | +€7,828 | +47.2% |
| Current assets | 29/58 | €16,598 | €24,426 | +€7,828 | +47.2% |
| Amounts receivable within one year | 40/41 | €8,267 | €23,789 | +€15,522 | +187.8% |
| Trade receivables | 40 | €8,260 | €15,399 | +€7,139 | +86.4% |
| Other amounts receivable | 41 | €7 | €8,390 | +€8,383 | +119757.1% |
| Cash at bank and in hand | 54/58 | €8,331 | €637 | -€7,694 | -92.4% |
| Total equity and liabilities | 10/49 | €16,598 | €24,426 | +€7,828 | +47.2% |
| Equity | 10/15 | €7,426 | €9,780 | +€2,354 | +31.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,426 | €7,780 | +€2,354 | +43.4% |
| Amounts payable | 17/49 | €9,172 | €14,646 | +€5,474 | +59.7% |
| Amounts payable within one year | 42/48 | €9,172 | €14,446 | +€5,274 | +57.5% |
| Financial debts | 43 | - | €3,661 | +€3,661 | |
| Credit institutions | 430/8 | - | €3,661 | +€3,661 | |
| Trade debts | 44 | €2,378 | €4,004 | +€1,626 | +68.4% |
| Suppliers | 440/4 | €2,378 | €4,004 | +€1,626 | +68.4% |
| Taxes, remuneration and social security | 45 | €5,734 | €6,781 | +€1,047 | +18.3% |
| Taxes | 450/3 | €5,734 | €6,781 | +€1,047 | +18.3% |
| Other amounts payable | 47/48 | €1,060 | - | -€1,060 | |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Other operating charges | 640/8 | €1,020 | €1,132 | +€112 | +11.0% |
| Gross operating margin | 9900 | €11,139 | €6,846 | -€4,293 | -38.5% |
| Operating profit (loss) | 9901 | €10,119 | €5,714 | -€4,405 | -43.5% |
| Financial income | 75/76B | - | €506 | +€506 | |
| Recurring financial income | 75 | - | €506 | +€506 | |
| Financial charges | 65/66B | €2,128 | €2,141 | +€13 | +0.6% |
| Recurring financial charges | 65 | €2,128 | €2,141 | +€13 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €7,991 | €4,079 | -€3,912 | -49.0% |
| Income taxes | 67/77 | €2,565 | €1,725 | -€840 | -32.7% |
| Profit (loss) for the period | 9904 | €5,426 | €2,354 | -€3,072 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,426 | €2,354 | -€3,072 | -56.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.