KBA 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.
KBA IT
Largest movements
- Cash +€24,862
up €24,862 (+35.9%), from €69,282 to €94,144
mainly Other debts (+€64,463) and Net result for the year (+€38,642)
- Receivables within one year +€23,873
new in 2025: €23,873
of which Trade receivables: +€23,040
- Tangible fixed assets -€1,900
down €1,900 (-20.2%), from €9,425 to €7,525
of which Plant, machinery and equipment: -€3,562
- Other debts +€64,463
up €64,463 (+8541.5%), from €755 to €65,217
- Profit (loss) carried forward -€36,358
down €36,358 (-69.6%), from €52,232 to €15,874
- Tax, wage and social debts +€9,886
up €9,886 (+43.5%), from €22,711 to €32,596
of which Taxes: +€10,913
- Trade debts +€8,238
up €8,238 (+264.2%), from €3,117 to €11,355
- Gross operating margin +€46,142
up €46,142 (+550.9%), from €8,376 to €54,517
- Taxes +€9,373
up €9,373 (+605.2%), from €1,549 to €10,921
- Other operating charges +€987
up €987 (+200.5%), from €492 to €1,479
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 | €79,315 | €125,543 | +€46,228 | +58.3% |
| Fixed assets | 21/28 | €9,425 | €7,525 | -€1,900 | -20.2% |
| Tangible fixed assets | 22/27 | €9,425 | €7,525 | -€1,900 | -20.2% |
| Plant, machinery and equipment | 23 | €8,234 | €4,672 | -€3,562 | -43.3% |
| Furniture and vehicles | 24 | €1,191 | €2,853 | +€1,663 | +139.6% |
| Current assets | 29/58 | €69,890 | €118,017 | +€48,128 | +68.9% |
| Amounts receivable within one year | 40/41 | - | €23,873 | +€23,873 | |
| Trade receivables | 40 | - | €23,040 | +€23,040 | |
| Other amounts receivable | 41 | - | €834 | +€834 | |
| Cash at bank and in hand | 54/58 | €69,282 | €94,144 | +€24,862 | +35.9% |
| Deferred charges and accrued income | 490/1 | €608 | - | -€608 | |
| Total equity and liabilities | 10/49 | €79,315 | €125,543 | +€46,228 | +58.3% |
| Equity | 10/15 | €52,732 | €16,374 | -€36,358 | -68.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,232 | €15,874 | -€36,358 | -69.6% |
| Amounts payable | 17/49 | €26,583 | €109,169 | +€82,586 | +310.7% |
| Amounts payable within one year | 42/48 | €26,583 | €109,169 | +€82,586 | +310.7% |
| Trade debts | 44 | €3,117 | €11,355 | +€8,238 | +264.2% |
| Suppliers | 440/4 | €3,117 | €11,355 | +€8,238 | +264.2% |
| Taxes, remuneration and social security | 45 | €22,711 | €32,596 | +€9,886 | +43.5% |
| Taxes | 450/3 | €21,684 | €32,596 | +€10,913 | +50.3% |
| Remuneration and social security | 454/9 | €1,027 | - | -€1,027 | |
| Other amounts payable | 47/48 | €755 | €65,217 | +€64,463 | +8541.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,244 | €4,710 | +€466 | +11.0% |
| Other operating charges | 640/8 | €492 | €1,479 | +€987 | +200.5% |
| Non-recurring operating charges | 66A | - | €519 | +€519 | |
| Gross operating margin | 9900 | €8,376 | €54,517 | +€46,142 | +550.9% |
| Operating profit (loss) | 9901 | €3,639 | €47,809 | +€44,170 | +1213.8% |
| Financial income | 75/76B | €1,816 | €1,830 | +€14 | +0.8% |
| Recurring financial income | 75 | €1,816 | €1,830 | +€14 | +0.8% |
| Financial charges | 65/66B | €36 | €75 | +€40 | +111.2% |
| Recurring financial charges | 65 | €36 | €75 | +€40 | +111.2% |
| Profit (loss) for the period before taxes | 9903 | €5,419 | €49,563 | +€44,144 | +814.6% |
| Income taxes | 67/77 | €1,549 | €10,921 | +€9,373 | +605.2% |
| Profit (loss) for the period | 9904 | €3,871 | €38,642 | +€34,771 | +898.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,871 | €38,642 | +€34,771 | +898.3% |
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 5 October 2026 via checked.be.