KB CONCEPT & DEVELOPMENT: 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 & DEVELOPMENT
Largest movements
- Receivables within one year -€35,825
down €35,825 (-53.3%), from €67,266 to €31,441
of which Trade receivables: -€41,679
- Cash +€2,255
up €2,255 (+282%), from €800 to €3,056
mainly Receivables within one year (+€35,825) and Net result for the year (+€423)
- Tangible fixed assets +€1,700
new in 2025: €1,700
- Tax, wage and social debts -€23,370
down €23,370 (-96.5%), from €24,205 to €835
of which Remuneration and social security: -€23,370
- Other debts -€6,441
no longer reported in 2025 (was €6,441)
- Trade debts -€2,482
down €2,482 (-14.2%), from €17,464 to €14,982
- Other operating charges +€3,131
up €3,131 (+8,028%), from €39 to €3,170
- Gross operating margin -€2,089
down €2,089 (-30.6%), from €6,829 to €4,740
- Financial charges +€1,095
up €1,095 (+2,103%), from €52 to €1,147
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.
Derived cash bridge
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 | €68,067 | €36,197 | -€31,869 | -46.8% |
| Fixed assets | 21/28 | - | €1,700 | +€1,700 | |
| Tangible fixed assets | 22/27 | - | €1,700 | +€1,700 | |
| Furniture and vehicles | 24 | - | €1,700 | +€1,700 | |
| Current assets | 29/58 | €68,067 | €34,497 | -€33,569 | -49.3% |
| Amounts receivable within one year | 40/41 | €67,266 | €31,441 | -€35,825 | -53.3% |
| Trade receivables | 40 | €66,207 | €24,528 | -€41,679 | -63.0% |
| Other amounts receivable | 41 | €1,059 | €6,913 | +€5,854 | +553% |
| Cash at bank and in hand | 54/58 | €800 | €3,056 | +€2,255 | +282% |
| Total equity and liabilities | 10/49 | €68,067 | €36,197 | -€31,869 | -46.8% |
| Equity | 10/15 | €19,957 | €20,380 | +€423 | +2.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,957 | €17,380 | +€423 | +2.5% |
| Amounts payable | 17/49 | €48,110 | €15,817 | -€32,293 | -67.1% |
| Amounts payable within one year | 42/48 | €48,110 | €15,817 | -€32,293 | -67.1% |
| Trade debts | 44 | €17,464 | €14,982 | -€2,482 | -14.2% |
| Suppliers | 440/4 | €17,464 | €14,982 | -€2,482 | -14.2% |
| Taxes, remuneration and social security | 45 | €24,205 | €835 | -€23,370 | -96.5% |
| Taxes | 450/3 | €835 | €835 | = | 0.0% |
| Remuneration and social security | 454/9 | €23,370 | - | -€23,370 | |
| Other amounts payable | 47/48 | €6,441 | - | -€6,441 | |
| Other operating charges | 640/8 | €39 | €3,170 | +€3,131 | +8,028% |
| Gross operating margin | 9900 | €6,829 | €4,740 | -€2,089 | -30.6% |
| Operating profit (loss) | 9901 | €6,790 | €1,570 | -€5,220 | -76.9% |
| Financial charges | 65/66B | €52 | €1,147 | +€1,095 | +2,103% |
| Recurring financial charges | 65 | €52 | €1,147 | +€1,095 | +2,103% |
| Profit (loss) for the period before taxes | 9903 | €6,738 | €423 | -€6,315 | -93.7% |
| Profit (loss) for the period | 9904 | €6,738 | €423 | -€6,315 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,738 | €423 | -€6,315 | -93.7% |
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 14 October 2026 via checked.be.