KBSolutions: 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.
KBSolutions
Largest movements
- Current investments -€38,742
down €38,742 (-77.5%), from €50,000 to €11,258
- Cash +€22,579
up €22,579 (+54.4%), from €41,538 to €64,117
mainly Current investments (+€38,742) and Depreciation (+€3,414)
- Receivables within one year +€6,218
up €6,218 (+2.8%), from €220,457 to €226,675
of which Other amounts receivable: +€3,798
- Financial fixed assets +€5,000
up €5,000 (+8.6%), from €58,000 to €63,000
- Profit (loss) carried forward -€8,848
down €8,848 (-2.4%), from €367,663 to €358,814
- Reserves +€5,232
up €5,232 (+269.9%), from €1,938 to €7,171
of which Distributable reserves: +€5,232
- Gross operating margin -€11,226
down €11,226 (-94.9%), from €11,832 to €606
- Financial income +€2,299
up €2,299 (+91972.4%), from €3 to €2,302
- Depreciation -€957
down €957 (-21.9%), from €4,371 to €3,414
- Financial charges +€828
up €828 (+57.8%), from €1,434 to €2,262
of which Non-recurring financial charges: +€922
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 | €383,032 | €381,064 | -€1,968 | -0.5% |
| Fixed assets | 21/28 | €71,036 | €76,926 | +€5,890 | +8.3% |
| Tangible fixed assets | 22/27 | €13,036 | €13,926 | +€890 | +6.8% |
| Land and buildings | 22 | €4,945 | €4,444 | -€501 | -10.1% |
| Plant, machinery and equipment | 23 | €4,023 | €3,303 | -€720 | -17.9% |
| Furniture and vehicles | 24 | €4,068 | €6,179 | +€2,111 | +51.9% |
| Financial fixed assets | 28 | €58,000 | €63,000 | +€5,000 | +8.6% |
| Current assets | 29/58 | €311,995 | €304,138 | -€7,858 | -2.5% |
| Amounts receivable within one year | 40/41 | €220,457 | €226,675 | +€6,218 | +2.8% |
| Trade receivables | 40 | €27,830 | €30,250 | +€2,420 | +8.7% |
| Other amounts receivable | 41 | €192,627 | €196,425 | +€3,798 | +2.0% |
| Current investments | 50/53 | €50,000 | €11,258 | -€38,742 | -77.5% |
| Cash at bank and in hand | 54/58 | €41,538 | €64,117 | +€22,579 | +54.4% |
| Deferred charges and accrued income | 490/1 | - | €2,088 | +€2,088 | |
| Total equity and liabilities | 10/49 | €383,032 | €381,064 | -€1,968 | -0.5% |
| Equity | 10/15 | €369,601 | €365,985 | -€3,616 | -1.0% |
| Reserves | 13 | €1,938 | €7,171 | +€5,232 | +269.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €78 | €78 | = | 0.0% |
| Distributable reserves | 133 | - | €5,232 | +€5,232 | |
| Profit (loss) carried forward | 14 | €367,663 | €358,814 | -€8,848 | -2.4% |
| Amounts payable | 17/49 | €13,430 | €15,079 | +€1,648 | +12.3% |
| Amounts payable after more than one year | 17 | - | €447 | +€447 | |
| Financial debts | 170/4 | - | €447 | +€447 | |
| Amounts payable within one year | 42/48 | €13,430 | €14,632 | +€1,202 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €5,157 | €6,883 | +€1,726 | +33.5% |
| Trade debts | 44 | €1,781 | €3,328 | +€1,547 | +86.8% |
| Suppliers | 440/4 | €1,781 | €3,328 | +€1,547 | +86.8% |
| Taxes, remuneration and social security | 45 | €3,864 | €4,421 | +€557 | +14.4% |
| Taxes | 450/3 | €3,864 | €4,421 | +€557 | +14.4% |
| Other amounts payable | 47/48 | €2,628 | - | -€2,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,371 | €3,414 | -€957 | -21.9% |
| Other operating charges | 640/8 | €644 | €658 | +€15 | +2.3% |
| Gross operating margin | 9900 | €11,832 | €606 | -€11,226 | -94.9% |
| Operating profit (loss) | 9901 | €6,818 | -€3,465 | -€10,283 | |
| Financial income | 75/76B | €3 | €2,302 | +€2,299 | +91972.4% |
| Recurring financial income | 75 | €3 | €2,302 | +€2,299 | +91972.4% |
| Financial charges | 65/66B | €1,434 | €2,262 | +€828 | +57.8% |
| Recurring financial charges | 65 | €1,434 | €1,340 | -€94 | -6.5% |
| Non-recurring financial charges | 66B | - | €922 | +€922 | |
| Profit (loss) for the period before taxes | 9903 | €5,387 | -€3,425 | -€8,812 | |
| Income taxes | 67/77 | €155 | €191 | +€36 | +23.6% |
| Profit (loss) for the period | 9904 | €5,232 | -€3,616 | -€8,848 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,232 | -€3,616 | -€8,848 |
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.