KBY: 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.
KBY
Largest movements
- Tangible fixed assets +€38,578
up €38,578 (+6391.9%), from €604 to €39,182
- Receivables within one year +€7,751
up €7,751 (+688.6%), from €1,126 to €8,877
- Cash +€963
up €963 (+3.7%), from €25,859 to €26,822
mainly Debts after one year (+€17,000) and Other debts (+€13,937)
- Debts after one year +€17,000
new in 2025: €17,000
- Other debts +€13,937
up €13,937 (+3635.0%), from €383 to €14,320
- Current portion of long-term debt +€8,000
new in 2025: €8,000
- Profit (loss) carried forward +€7,597
up €7,597 (+93.8%), from €8,099 to €15,696
- Trade debts +€834
up €834 (+135.8%), from €614 to €1,449
- Turnover -€45,741
no longer reported in 2025 (was €45,741)
- Purchases and services -€19,579
no longer reported in 2025 (was €19,579)
- Staff costs -€3,609
down €3,609 (-18.5%), from €19,502 to €15,893
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 | €28,201 | €74,881 | +€46,679 | +165.5% |
| Fixed assets | 21/28 | €604 | €39,182 | +€38,578 | +6391.9% |
| Tangible fixed assets | 22/27 | €604 | €39,182 | +€38,578 | +6391.9% |
| Furniture and vehicles | 24 | €604 | €39,182 | +€38,578 | +6391.9% |
| Current assets | 29/58 | €27,598 | €35,699 | +€8,101 | +29.4% |
| Amounts receivable within one year | 40/41 | €1,126 | €8,877 | +€7,751 | +688.6% |
| Other amounts receivable | 41 | €1,126 | €8,877 | +€7,751 | +688.6% |
| Cash at bank and in hand | 54/58 | €25,859 | €26,822 | +€963 | +3.7% |
| Deferred charges and accrued income | 490/1 | €613 | - | -€613 | |
| Total equity and liabilities | 10/49 | €28,201 | €74,881 | +€46,679 | +165.5% |
| Equity | 10/15 | €24,967 | €32,564 | +€7,597 | +30.4% |
| Contributions | 10/11 | €16,868 | €16,868 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,099 | €15,696 | +€7,597 | +93.8% |
| Amounts payable | 17/49 | €3,234 | €42,316 | +€39,082 | +1208.3% |
| Amounts payable after more than one year | 17 | - | €17,000 | +€17,000 | |
| Financial debts | 170/4 | - | €17,000 | +€17,000 | |
| Amounts payable within one year | 42/48 | €3,234 | €25,316 | +€22,082 | +682.7% |
| Current portion of amounts payable after more than one year | 42 | - | €8,000 | +€8,000 | |
| Trade debts | 44 | €614 | €1,449 | +€834 | +135.8% |
| Suppliers | 440/4 | €614 | €1,449 | +€834 | +135.8% |
| Taxes, remuneration and social security | 45 | €2,237 | €1,547 | -€689 | -30.8% |
| Remuneration and social security | 454/9 | €2,237 | €1,547 | -€689 | -30.8% |
| Other amounts payable | 47/48 | €383 | €14,320 | +€13,937 | +3635.0% |
| Turnover | 70 | €45,741 | - | -€45,741 | |
| Goods, raw materials, services and sundry goods | 60/61 | €19,579 | - | -€19,579 | |
| Remuneration, social security and pensions | 62 | €19,502 | €15,893 | -€3,609 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,476 | €1,126 | -€350 | -23.7% |
| Other operating charges | 640/8 | €1,244 | €1,188 | -€56 | -4.5% |
| Gross operating margin | 9900 | €26,162 | €26,293 | +€131 | +0.5% |
| Operating profit (loss) | 9901 | €3,940 | €8,086 | +€4,146 | +105.2% |
| Financial income | 75/76B | €60 | €0 | -€60 | -100.0% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -100.0% |
| Financial charges | 65/66B | €341 | €489 | +€148 | +43.3% |
| Recurring financial charges | 65 | €341 | €489 | +€148 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | €3,659 | €7,597 | +€3,938 | +107.6% |
| Profit (loss) for the period | 9904 | €3,659 | €7,597 | +€3,938 | +107.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,659 | €7,597 | +€3,938 | +107.6% |
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 8 October 2026 via checked.be.