KB SUPPORT: 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 SUPPORT
Largest movements
- Cash +€59,475
up €59,475 (+87.8%), from €67,733 to €127,208
mainly Other debts (+€95,365) and Net result for the year (+€58,308)
- Tangible fixed assets +€2,421
up €2,421 (+43.7%), from €5,546 to €7,967
of which Furniture and vehicles: +€2,717
- Other debts +€95,365
up €95,365 (+301%), from €31,684 to €127,049
- Reserves -€41,692
down €41,692 (-38.0%), from €109,741 to €68,049
- Tax, wage and social debts +€7,630
up €7,630 (+107%), from €7,138 to €14,768
of which Taxes: +€6,530
- Gross operating margin +€20,944
up €20,944 (+32.7%), from €64,035 to €84,979
- Taxes +€6,367
up €6,367 (+43.9%), from €14,495 to €20,862
- Financial charges -€2,499
down €2,499 (-96.3%), from €2,596 to €96
- Depreciation +€1,061
up €1,061 (+28.4%), from €3,732 to €4,792
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 | €156,458 | €219,487 | +€63,029 | +40.3% |
| Fixed assets | 21/28 | €73,546 | €75,967 | +€2,421 | +3.3% |
| Tangible fixed assets | 22/27 | €5,546 | €7,967 | +€2,421 | +43.7% |
| Plant, machinery and equipment | 23 | €733 | €437 | -€296 | -40.4% |
| Furniture and vehicles | 24 | €4,812 | €7,529 | +€2,717 | +56.5% |
| Financial fixed assets | 28 | €68,000 | €68,000 | = | 0.0% |
| Current assets | 29/58 | €82,913 | €143,521 | +€60,608 | +73.1% |
| Amounts receivable within one year | 40/41 | €15,180 | €15,025 | -€155 | -1.0% |
| Trade receivables | 40 | €14,675 | €14,520 | -€155 | -1.1% |
| Other amounts receivable | 41 | €505 | €505 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,733 | €127,208 | +€59,475 | +87.8% |
| Deferred charges and accrued income | 490/1 | - | €1,288 | +€1,288 | |
| Total equity and liabilities | 10/49 | €156,458 | €219,487 | +€63,029 | +40.3% |
| Equity | 10/15 | €112,741 | €71,049 | -€41,692 | -37.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €109,741 | €68,049 | -€41,692 | -38.0% |
| Distributable reserves | 133 | €109,741 | €68,049 | -€41,692 | -38.0% |
| Amounts payable | 17/49 | €43,717 | €148,439 | +€104,721 | +240% |
| Amounts payable within one year | 42/48 | €43,717 | €148,439 | +€104,721 | +240% |
| Trade debts | 44 | €4,895 | €6,621 | +€1,726 | +35.3% |
| Suppliers | 440/4 | €4,895 | €6,621 | +€1,726 | +35.3% |
| Taxes, remuneration and social security | 45 | €7,138 | €14,768 | +€7,630 | +107% |
| Taxes | 450/3 | €7,138 | €13,668 | +€6,530 | +91.5% |
| Remuneration and social security | 454/9 | - | €1,100 | +€1,100 | |
| Other amounts payable | 47/48 | €31,684 | €127,049 | +€95,365 | +301% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,732 | €4,792 | +€1,061 | +28.4% |
| Other operating charges | 640/8 | €1,300 | €920 | -€379 | -29.2% |
| Gross operating margin | 9900 | €64,035 | €84,979 | +€20,944 | +32.7% |
| Operating profit (loss) | 9901 | €59,004 | €79,266 | +€20,263 | +34.3% |
| Financial income | 75/76B | €291 | - | -€291 | |
| Recurring financial income | 75 | €291 | - | -€291 | |
| Non-recurring financial income | 76B | €291 | - | -€291 | |
| Financial charges | 65/66B | €2,596 | €96 | -€2,499 | -96.3% |
| Recurring financial charges | 65 | €2,596 | €96 | -€2,499 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | €56,699 | €79,170 | +€22,471 | +39.6% |
| Income taxes | 67/77 | €14,495 | €20,862 | +€6,367 | +43.9% |
| Profit (loss) for the period | 9904 | €42,203 | €58,308 | +€16,105 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,203 | €58,308 | +€16,105 | +38.2% |
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 23 October 2026 via checked.be.