KBN GROUP: 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.
KBN GROUP
Largest movements
- Receivables within one year +€11,207
up €11,207 (+381%), from €2,942 to €14,149
of which Trade receivables: +€10,662
- Tangible fixed assets -€2,346
down €2,346 (-50.4%), from €4,654 to €2,308
- Cash +€805
up €805 (+123%), from €657 to €1,462
mainly Other debts (+€7,458) and Depreciation (+€1,610)
- Other debts +€7,458
up €7,458 (+271%), from €2,753 to €10,211
- Profit (loss) carried forward +€1,264
up €1,264 (+83.8%), from €1,509 to €2,773
- Trade debts +€912
up €912 (+32.7%), from €2,794 to €3,706
- Accrued charges and deferred income -€391
no longer reported in 2025 (was €391)
- Tax, wage and social debts +€337
up €337 (+9.4%), from €3,591 to €3,928
of which Taxes: +€337
- Gross operating margin +€6,246
up €6,246, from -€888 to €5,359
- Turnover +€6,173
up €6,173 (+11.2%), from €55,258 to €61,432
- Taxes -€1,273
down €1,273 (-80.9%), from €1,573 to €300
- Depreciation -€678
down €678 (-29.6%), from €2,288 to €1,610
- Financial charges +€632
up €632 (+457%), from €138 to €770
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 | €16,038 | €25,618 | +€9,580 | +59.7% |
| Fixed assets | 21/28 | €11,732 | €9,386 | -€2,346 | -20.0% |
| Tangible fixed assets | 22/27 | €4,654 | €2,308 | -€2,346 | -50.4% |
| Furniture and vehicles | 24 | €4,654 | €2,308 | -€2,346 | -50.4% |
| Financial fixed assets | 28 | €7,078 | €7,078 | = | 0.0% |
| Current assets | 29/58 | €4,306 | €16,232 | +€11,926 | +277% |
| Amounts receivable within one year | 40/41 | €2,942 | €14,149 | +€11,207 | +381% |
| Trade receivables | 40 | €658 | €11,319 | +€10,662 | +1,622% |
| Other amounts receivable | 41 | €2,285 | €2,830 | +€545 | +23.9% |
| Cash at bank and in hand | 54/58 | €657 | €1,462 | +€805 | +123% |
| Deferred charges and accrued income | 490/1 | €707 | €621 | -€86 | -12.1% |
| Total equity and liabilities | 10/49 | €16,038 | €25,618 | +€9,580 | +59.7% |
| Equity | 10/15 | €6,509 | €7,773 | +€1,264 | +19.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,509 | €2,773 | +€1,264 | +83.8% |
| Amounts payable | 17/49 | €9,529 | €17,845 | +€8,316 | +87.3% |
| Amounts payable within one year | 42/48 | €9,138 | €17,845 | +€8,707 | +95.3% |
| Trade debts | 44 | €2,794 | €3,706 | +€912 | +32.7% |
| Suppliers | 440/4 | €2,794 | €3,706 | +€912 | +32.7% |
| Taxes, remuneration and social security | 45 | €3,591 | €3,928 | +€337 | +9.4% |
| Taxes | 450/3 | €1,771 | €2,108 | +€337 | +19.0% |
| Remuneration and social security | 454/9 | €1,820 | €1,820 | = | 0.0% |
| Other amounts payable | 47/48 | €2,753 | €10,211 | +€7,458 | +271% |
| Accrued charges and deferred income | 492/3 | €391 | - | -€391 | |
| Turnover | 70 | €55,258 | €61,432 | +€6,173 | +11.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €56,146 | €56,073 | -€73 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,288 | €1,610 | -€678 | -29.6% |
| Other operating charges | 640/8 | €1,379 | €1,415 | +€35 | +2.6% |
| Gross operating margin | 9900 | -€888 | €5,359 | +€6,246 | |
| Operating profit (loss) | 9901 | -€4,555 | €2,334 | +€6,889 | |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €138 | €770 | +€632 | +457% |
| Recurring financial charges | 65 | €138 | €770 | +€632 | +457% |
| Profit (loss) for the period before taxes | 9903 | -€4,673 | €1,564 | +€6,237 | |
| Income taxes | 67/77 | €1,573 | €300 | -€1,273 | -80.9% |
| Profit (loss) for the period | 9904 | -€6,246 | €1,264 | +€7,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,246 | €1,264 | +€7,510 |
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 25 October 2026 via checked.be.