KBA Service: 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.
KBA Service
Largest movements
- Tangible fixed assets -€17,653
down €17,653 (-6.3%), from €280,674 to €263,020
of which Land and buildings: -€19,021
- Debts after one year -€20,585
down €20,585 (-79.8%), from €25,781 to €5,196
- Reserves +€10,713
up €10,713 (+10.2%), from €105,155 to €115,867
of which Distributable reserves: +€10,713
- Accrued charges and deferred income -€5,396
down €5,396 (-60.6%), from €8,901 to €3,505
- Gross operating margin -€9,453
down €9,453 (-19.6%), from €48,230 to €38,776
- Financial charges -€2,639
down €2,639 (-72.0%), from €3,664 to €1,025
- Taxes -€1,824
down €1,824 (-31.2%), from €5,836 to €4,013
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 | €281,946 | €264,133 | -€17,813 | -6.3% |
| Fixed assets | 21/28 | €280,674 | €263,020 | -€17,653 | -6.3% |
| Tangible fixed assets | 22/27 | €280,674 | €263,020 | -€17,653 | -6.3% |
| Land and buildings | 22 | €277,639 | €258,618 | -€19,021 | -6.9% |
| Plant, machinery and equipment | 23 | €3,034 | €4,402 | +€1,368 | +45.1% |
| Current assets | 29/58 | €1,272 | €1,113 | -€160 | -12.5% |
| Amounts receivable within one year | 40/41 | €880 | €411 | -€470 | -53.3% |
| Other amounts receivable | 41 | €880 | €411 | -€470 | -53.3% |
| Cash at bank and in hand | 54/58 | €392 | €702 | +€310 | +79.1% |
| Total equity and liabilities | 10/49 | €281,946 | €264,133 | -€17,813 | -6.3% |
| Equity | 10/15 | €123,755 | €134,467 | +€10,713 | +8.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,155 | €115,867 | +€10,713 | +10.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €103,295 | €114,007 | +€10,713 | +10.4% |
| Amounts payable | 17/49 | €158,191 | €129,666 | -€28,525 | -18.0% |
| Amounts payable after more than one year | 17 | €25,781 | €5,196 | -€20,585 | -79.8% |
| Financial debts | 170/4 | €25,781 | €5,196 | -€20,585 | -79.8% |
| Amounts payable within one year | 42/48 | €123,509 | €120,965 | -€2,544 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €20,271 | €20,585 | +€315 | +1.6% |
| Trade debts | 44 | €69,527 | €67,367 | -€2,160 | -3.1% |
| Suppliers | 440/4 | €69,527 | €67,367 | -€2,160 | -3.1% |
| Taxes, remuneration and social security | 45 | €5,973 | €4,149 | -€1,824 | -30.5% |
| Taxes | 450/3 | €5,973 | €4,149 | -€1,824 | -30.5% |
| Other amounts payable | 47/48 | €27,738 | €28,863 | +€1,125 | +4.1% |
| Accrued charges and deferred income | 492/3 | €8,901 | €3,505 | -€5,396 | -60.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,085 | €20,320 | +€235 | +1.2% |
| Other operating charges | 640/8 | €2,612 | €2,706 | +€94 | +3.6% |
| Gross operating margin | 9900 | €48,230 | €38,776 | -€9,453 | -19.6% |
| Operating profit (loss) | 9901 | €25,533 | €15,750 | -€9,783 | -38.3% |
| Financial charges | 65/66B | €3,664 | €1,025 | -€2,639 | -72.0% |
| Recurring financial charges | 65 | €3,664 | €1,025 | -€2,639 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €21,869 | €14,725 | -€7,144 | -32.7% |
| Income taxes | 67/77 | €5,836 | €4,013 | -€1,824 | -31.2% |
| Profit (loss) for the period | 9904 | €16,033 | €10,713 | -€5,320 | -33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,033 | €10,713 | -€5,320 | -33.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.