KBA SERVICES: 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 SERVICES
Largest movements
- Receivables within one year +€71,712
up €71,712 (+190%), from €37,807 to €109,519
of which Trade receivables: +€67,349
- Deferred charges and accrued income -€27,391
down €27,391 (-97.6%), from €28,058 to €667
- Tangible fixed assets -€4,518
down €4,518 (-13.7%), from €32,909 to €28,391
of which Plant, machinery and equipment: -€6,499
- Cash -€3,267
down €3,267 (-61.6%), from €5,307 to €2,040
mainly Receivables within one year (-€71,712) and Trade debts (-€12,253)
- Tax, wage and social debts +€28,774
up €28,774 (+49.1%), from €58,578 to €87,352
of which Remuneration and social security: +€30,496
- Profit (loss) carried forward +€21,852
up €21,852 (+296%), from €7,381 to €29,233
- Trade debts -€12,253
down €12,253 (-52.2%), from €23,493 to €11,240
- Other debts -€1,837
no longer reported in 2024 (was €1,837)
- Gross operating margin +€210,638
up €210,638 (+179%), from €117,797 to €328,435
- Staff costs +€179,966
up €179,966 (+164%), from €109,869 to €289,835
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,889 | €146,425 | +€36,536 | +33.2% |
| Fixed assets | 21/28 | €38,717 | €34,199 | -€4,518 | -11.7% |
| Tangible fixed assets | 22/27 | €32,909 | €28,391 | -€4,518 | -13.7% |
| Plant, machinery and equipment | 23 | €29,325 | €22,826 | -€6,499 | -22.2% |
| Furniture and vehicles | 24 | €1,552 | €3,758 | +€2,206 | +142% |
| Other tangible fixed assets | 26 | €2,032 | €1,807 | -€225 | -11.1% |
| Financial fixed assets | 28 | €5,808 | €5,808 | = | 0.0% |
| Current assets | 29/58 | €71,172 | €112,226 | +€41,054 | +57.7% |
| Amounts receivable within one year | 40/41 | €37,807 | €109,519 | +€71,712 | +190% |
| Trade receivables | 40 | - | €67,349 | +€67,349 | |
| Other amounts receivable | 41 | €37,807 | €42,170 | +€4,363 | +11.5% |
| Cash at bank and in hand | 54/58 | €5,307 | €2,040 | -€3,267 | -61.6% |
| Deferred charges and accrued income | 490/1 | €28,058 | €667 | -€27,391 | -97.6% |
| Total equity and liabilities | 10/49 | €109,889 | €146,425 | +€36,536 | +33.2% |
| Equity | 10/15 | €25,981 | €47,833 | +€21,852 | +84.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,381 | €29,233 | +€21,852 | +296% |
| Amounts payable | 17/49 | €83,908 | €98,592 | +€14,684 | +17.5% |
| Amounts payable within one year | 42/48 | €83,908 | €98,592 | +€14,684 | +17.5% |
| Trade debts | 44 | €23,493 | €11,240 | -€12,253 | -52.2% |
| Suppliers | 440/4 | €23,493 | €11,240 | -€12,253 | -52.2% |
| Taxes, remuneration and social security | 45 | €58,578 | €87,352 | +€28,774 | +49.1% |
| Taxes | 450/3 | €21,105 | €19,383 | -€1,722 | -8.2% |
| Remuneration and social security | 454/9 | €37,473 | €67,969 | +€30,496 | +81.4% |
| Other amounts payable | 47/48 | €1,837 | - | -€1,837 | |
| Remuneration, social security and pensions | 62 | €109,869 | €289,835 | +€179,966 | +164% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,303 | €8,161 | +€1,858 | +29.5% |
| Other operating charges | 640/8 | €142 | €2,019 | +€1,877 | +1,322% |
| Gross operating margin | 9900 | €117,797 | €328,435 | +€210,638 | +179% |
| Operating profit (loss) | 9901 | €1,483 | €28,420 | +€26,937 | +1,816% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €718 | €1,981 | +€1,263 | +176% |
| Recurring financial charges | 65 | €718 | €1,981 | +€1,263 | +176% |
| Profit (loss) for the period before taxes | 9903 | €767 | €26,439 | +€25,672 | +3,347% |
| Income taxes | 67/77 | €3,527 | €4,587 | +€1,060 | +30.1% |
| Profit (loss) for the period | 9904 | -€2,760 | €21,852 | +€24,612 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,760 | €21,852 | +€24,612 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.