KA IT: 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.
KA IT
Largest movements
- Receivables within one year +€124,040
up €124,040 (+255.9%), from €48,481 to €172,522
of which Trade receivables: +€113,138
- Cash +€15,939
up €15,939 (+281.4%), from €5,665 to €21,604
mainly Trade debts (+€131,759) and Tax, wage and social debts (+€8,277)
- Tangible fixed assets +€7,664
up €7,664 (+92.4%), from €8,294 to €15,958
- Trade debts +€131,759
up €131,759 (+1209.7%), from €10,892 to €142,651
- Tax, wage and social debts +€8,277
up €8,277 (+57.2%), from €14,481 to €22,758
of which Remuneration and social security: +€7,060
- Profit (loss) carried forward +€7,608
up €7,608 (+22.1%), from €34,427 to €42,035
- Staff costs +€38,229
up €38,229 (+764.9%), from €4,998 to €43,227
- Gross operating margin +€9,401
up €9,401 (+18.7%), from €50,389 to €59,790
- Taxes -€6,054
down €6,054 (-67.1%), from €9,026 to €2,972
- Depreciation +€2,950
up €2,950 (+505.2%), from €584 to €3,534
- Other operating charges +€819
up €819 (+60.3%), from €1,358 to €2,178
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 | €62,800 | €210,443 | +€147,643 | +235.1% |
| Fixed assets | 21/28 | €8,654 | €16,318 | +€7,664 | +88.6% |
| Tangible fixed assets | 22/27 | €8,294 | €15,958 | +€7,664 | +92.4% |
| Furniture and vehicles | 24 | €8,294 | €15,958 | +€7,664 | +92.4% |
| Financial fixed assets | 28 | €359 | €359 | = | 0.0% |
| Current assets | 29/58 | €54,146 | €194,125 | +€139,979 | +258.5% |
| Amounts receivable within one year | 40/41 | €48,481 | €172,522 | +€124,040 | +255.9% |
| Trade receivables | 40 | €37,238 | €150,376 | +€113,138 | +303.8% |
| Other amounts receivable | 41 | €11,244 | €22,146 | +€10,902 | +97.0% |
| Cash at bank and in hand | 54/58 | €5,665 | €21,604 | +€15,939 | +281.4% |
| Total equity and liabilities | 10/49 | €62,800 | €210,443 | +€147,643 | +235.1% |
| Equity | 10/15 | €37,427 | €45,035 | +€7,608 | +20.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,427 | €42,035 | +€7,608 | +22.1% |
| Amounts payable | 17/49 | €25,373 | €165,408 | +€140,036 | +551.9% |
| Amounts payable within one year | 42/48 | €25,373 | €165,408 | +€140,036 | +551.9% |
| Trade debts | 44 | €10,892 | €142,651 | +€131,759 | +1209.7% |
| Suppliers | 440/4 | €10,892 | €142,651 | +€131,759 | +1209.7% |
| Taxes, remuneration and social security | 45 | €14,481 | €22,758 | +€8,277 | +57.2% |
| Taxes | 450/3 | €13,203 | €14,420 | +€1,217 | +9.2% |
| Remuneration and social security | 454/9 | €1,278 | €8,338 | +€7,060 | +552.5% |
| Remuneration, social security and pensions | 62 | €4,998 | €43,227 | +€38,229 | +764.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €584 | €3,534 | +€2,950 | +505.2% |
| Other operating charges | 640/8 | €1,358 | €2,178 | +€819 | +60.3% |
| Gross operating margin | 9900 | €50,389 | €59,790 | +€9,401 | +18.7% |
| Operating profit (loss) | 9901 | €43,449 | €10,852 | -€32,597 | -75.0% |
| Financial income | 75/76B | €6 | €18 | +€12 | +211.2% |
| Recurring financial income | 75 | €6 | €18 | +€12 | +211.2% |
| Financial charges | 65/66B | €1 | €289 | +€289 | +34767.5% |
| Recurring financial charges | 65 | €1 | €289 | +€289 | +34767.5% |
| Profit (loss) for the period before taxes | 9903 | €43,454 | €10,580 | -€32,874 | -75.7% |
| Income taxes | 67/77 | €9,026 | €2,972 | -€6,054 | -67.1% |
| Profit (loss) for the period | 9904 | €34,427 | €7,608 | -€26,820 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,427 | €7,608 | -€26,820 | -77.9% |
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 7 October 2026 via checked.be.