KBA TECHNICS: 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 TECHNICS
Largest movements
- Cash +€3,670
up €3,670 (+12.5%), from €29,404 to €33,075
mainly Other debts (+€26,264) and Trade debts (+€8,791)
- Tangible fixed assets -€2,528
down €2,528 (-33.1%), from €7,648 to €5,120
of which Leasing and similar rights: -€1,612
- Receivables within one year +€1,511
up €1,511 (+2.3%), from €65,565 to €67,076
of which Trade receivables: +€11,393
- Other debts +€26,264
new in 2024: €26,264
- Tax, wage and social debts -€15,381
down €15,381 (-80.8%), from €19,028 to €3,647
- Profit (loss) carried forward -€11,853
down €11,853 (-22.5%), from €52,574 to €40,721
- Trade debts +€8,791
up €8,791 (+60.9%), from €14,435 to €23,226
- Debts after one year -€5,763
down €5,763 (-56.1%), from €10,264 to €4,501
- Financial charges +€34,006
up €34,006 (+1857.0%), from €1,831 to €35,837
- Gross operating margin +€17,132
up €17,132 (+153.8%), from €11,142 to €28,274
- Taxes -€1,777
down €1,777 (-93.3%), from €1,905 to €128
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.
Cash bridge derived
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 | €104,301 | €106,622 | +€2,321 | +2.2% |
| Fixed assets | 21/28 | €9,331 | €6,470 | -€2,860 | -30.7% |
| Intangible fixed assets | 21 | €333 | - | -€333 | |
| Tangible fixed assets | 22/27 | €7,648 | €5,120 | -€2,528 | -33.1% |
| Furniture and vehicles | 24 | €2,060 | €1,145 | -€915 | -44.4% |
| Leasing and similar rights | 25 | €5,588 | €3,976 | -€1,612 | -28.9% |
| Financial fixed assets | 28 | €1,350 | €1,350 | = | 0.0% |
| Current assets | 29/58 | €94,970 | €100,151 | +€5,181 | +5.5% |
| Amounts receivable within one year | 40/41 | €65,565 | €67,076 | +€1,511 | +2.3% |
| Trade receivables | 40 | €55,683 | €67,076 | +€11,393 | +20.5% |
| Other amounts receivable | 41 | €9,882 | - | -€9,882 | |
| Cash at bank and in hand | 54/58 | €29,404 | €33,075 | +€3,670 | +12.5% |
| Total equity and liabilities | 10/49 | €104,301 | €106,622 | +€2,321 | +2.2% |
| Equity | 10/15 | €55,074 | €43,221 | -€11,853 | -21.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,574 | €40,721 | -€11,853 | -22.5% |
| Amounts payable | 17/49 | €49,227 | €63,401 | +€14,174 | +28.8% |
| Amounts payable after more than one year | 17 | €10,264 | €4,501 | -€5,763 | -56.1% |
| Financial debts | 170/4 | €10,264 | €4,501 | -€5,763 | -56.1% |
| Amounts payable within one year | 42/48 | €38,963 | €58,900 | +€19,937 | +51.2% |
| Current portion of amounts payable after more than one year | 42 | €5,500 | €5,763 | +€262 | +4.8% |
| Trade debts | 44 | €14,435 | €23,226 | +€8,791 | +60.9% |
| Suppliers | 440/4 | €14,435 | €23,226 | +€8,791 | +60.9% |
| Taxes, remuneration and social security | 45 | €19,028 | €3,647 | -€15,381 | -80.8% |
| Taxes | 450/3 | €19,028 | €3,647 | -€15,381 | -80.8% |
| Other amounts payable | 47/48 | - | €26,264 | +€26,264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,961 | €2,860 | -€101 | -3.4% |
| Non-recurring operating charges | 66A | €74 | €1,302 | +€1,228 | +1658.4% |
| Gross operating margin | 9900 | €11,142 | €28,274 | +€17,132 | +153.8% |
| Operating profit (loss) | 9901 | €8,107 | €24,112 | +€16,005 | +197.4% |
| Financial income | 75/76B | €164 | €0 | -€164 | -99.8% |
| Recurring financial income | 75 | €164 | €0 | -€164 | -99.8% |
| Financial charges | 65/66B | €1,831 | €35,837 | +€34,006 | +1857.0% |
| Recurring financial charges | 65 | €1,831 | €35,837 | +€34,006 | +1857.0% |
| Profit (loss) for the period before taxes | 9903 | €6,440 | -€11,725 | -€18,165 | |
| Income taxes | 67/77 | €1,905 | €128 | -€1,777 | -93.3% |
| Profit (loss) for the period | 9904 | €4,535 | -€11,853 | -€16,388 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,535 | -€11,853 | -€16,388 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.