KB CONCEPT: 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.
KB CONCEPT
Largest movements
- Financial fixed assets -€2,520
no longer reported in 2025 (was €2,520)
- Receivables within one year -€606
down €606 (-78.0%), from €777 to €171
- Profit (loss) carried forward -€4,224
down €4,224 (-28.5%), from -€14,831 to -€19,055
- Other debts +€1,064
up €1,064 (+6.6%), from €16,057 to €17,121
- Gross operating margin +€10,769
up €10,769 (+72.9%), from -€14,769 to -€4,000
- Financial charges +€162
up €162 (+261.9%), from €62 to €224
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 | €3,326 | €171 | -€3,156 | -94.9% |
| Fixed assets | 21/28 | €2,520 | - | -€2,520 | |
| Financial fixed assets | 28 | €2,520 | - | -€2,520 | |
| Current assets | 29/58 | €806 | €171 | -€636 | -78.8% |
| Amounts receivable within one year | 40/41 | €777 | €171 | -€606 | -78.0% |
| Other amounts receivable | 41 | €777 | €171 | -€606 | -78.0% |
| Cash at bank and in hand | 54/58 | €30 | - | -€30 | |
| Total equity and liabilities | 10/49 | €3,326 | €171 | -€3,156 | -94.9% |
| Equity | 10/15 | -€12,731 | -€16,955 | -€4,224 | -33.2% |
| Contributions | 10/11 | €2,100 | €2,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,831 | -€19,055 | -€4,224 | -28.5% |
| Amounts payable | 17/49 | €16,057 | €17,125 | +€1,068 | +6.7% |
| Amounts payable within one year | 42/48 | €16,057 | €17,125 | +€1,068 | +6.7% |
| Financial debts | 43 | - | €4 | +€4 | |
| Credit institutions | 430/8 | - | €4 | +€4 | |
| Other amounts payable | 47/48 | €16,057 | €17,121 | +€1,064 | +6.6% |
| Gross operating margin | 9900 | -€14,769 | -€4,000 | +€10,769 | +72.9% |
| Operating profit (loss) | 9901 | -€14,769 | -€4,000 | +€10,769 | +72.9% |
| Financial charges | 65/66B | €62 | €224 | +€162 | +261.9% |
| Recurring financial charges | 65 | €62 | €224 | +€162 | +261.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,831 | -€4,224 | +€10,607 | +71.5% |
| Profit (loss) for the period | 9904 | -€14,831 | -€4,224 | +€10,607 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,831 | -€4,224 | +€10,607 | +71.5% |
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 10 October 2026 via checked.be.