KC BATTERIES: 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.
KC BATTERIES
Largest movements
- Cash +€248,573
up €248,573 (+87.8%), from €283,052 to €531,625
mainly Receivables within one year (+€174,918) and Net result for the year (+€59,831)
- Receivables within one year -€174,918
down €174,918 (-53.6%), from €326,364 to €151,446
of which Trade receivables: -€171,544
- Tangible fixed assets -€12,602
down €12,602 (-74.4%), from €16,942 to €4,339
- Profit (loss) carried forward +€59,831
up €59,831 (+14.7%), from €407,279 to €467,110
- Other debts +€18,624
up €18,624 (+12.8%), from €145,882 to €164,506
- Tax, wage and social debts -€18,338
down €18,338 (-67.0%), from €27,370 to €9,032
- Gross operating margin -€30,548
down €30,548 (-19.1%), from €160,191 to €129,644
- Financial charges -€13,345
down €13,345 (-28.5%), from €46,861 to €33,516
- Taxes -€5,552
down €5,552 (-20.7%), from €26,830 to €21,278
- Write-downs +€2,664
up €2,664 (+85.3%), from -€3,125 to -€461
- Financial income -€2,049
down €2,049 (-99.5%), from €2,058 to €10
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €926,916 | €981,633 | +€54,717 | +5.9% |
| Fixed assets | 21/28 | €16,942 | €4,339 | -€12,602 | -74.4% |
| Tangible fixed assets | 22/27 | €16,942 | €4,339 | -€12,602 | -74.4% |
| Furniture and vehicles | 24 | €16,942 | €4,339 | -€12,602 | -74.4% |
| Current assets | 29/58 | €909,974 | €977,294 | +€67,319 | +7.4% |
| Stocks and contracts in progress | 3 | €300,153 | €293,007 | -€7,145 | -2.4% |
| Stocks | 30/36 | €300,153 | €293,007 | -€7,145 | -2.4% |
| Amounts receivable within one year | 40/41 | €326,364 | €151,446 | -€174,918 | -53.6% |
| Trade receivables | 40 | €320,665 | €149,121 | -€171,544 | -53.5% |
| Other amounts receivable | 41 | €5,699 | €2,325 | -€3,374 | -59.2% |
| Cash at bank and in hand | 54/58 | €283,052 | €531,625 | +€248,573 | +87.8% |
| Deferred charges and accrued income | 490/1 | €405 | €1,216 | +€810 | +200% |
| Total equity and liabilities | 10/49 | €926,916 | €981,633 | +€54,717 | +5.9% |
| Equity | 10/15 | €420,330 | €480,160 | +€59,831 | +14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €651 | €651 | = | 0.0% |
| Distributable reserves | 133 | €651 | €651 | = | 0.0% |
| Profit (loss) carried forward | 14 | €407,279 | €467,110 | +€59,831 | +14.7% |
| Amounts payable | 17/49 | €506,586 | €501,473 | -€5,114 | -1.0% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €185,586 | €180,473 | -€5,114 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €6,125 | €0 | -€6,125 | -100% |
| Trade debts | 44 | €6,209 | €6,934 | +€725 | +11.7% |
| Suppliers | 440/4 | €6,209 | €6,934 | +€725 | +11.7% |
| Taxes, remuneration and social security | 45 | €27,370 | €9,032 | -€18,338 | -67.0% |
| Taxes | 450/3 | €27,370 | €9,032 | -€18,338 | -67.0% |
| Other amounts payable | 47/48 | €145,882 | €164,506 | +€18,624 | +12.8% |
| Accrued charges and deferred income | 492/3 | €21,000 | €21,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €297 | €0 | -€297 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,602 | €12,602 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€3,125 | -€461 | +€2,664 | +85.3% |
| Other operating charges | 640/8 | €3,184 | €2,887 | -€297 | -9.3% |
| Gross operating margin | 9900 | €160,191 | €129,644 | -€30,548 | -19.1% |
| Operating profit (loss) | 9901 | €147,232 | €114,615 | -€32,617 | -22.2% |
| Financial income | 75/76B | €2,058 | €10 | -€2,049 | -99.5% |
| Recurring financial income | 75 | €2,058 | €10 | -€2,049 | -99.5% |
| Financial charges | 65/66B | €46,861 | €33,516 | -€13,345 | -28.5% |
| Recurring financial charges | 65 | €46,861 | €33,516 | -€13,345 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €102,429 | €81,109 | -€21,320 | -20.8% |
| Income taxes | 67/77 | €26,830 | €21,278 | -€5,552 | -20.7% |
| Profit (loss) for the period | 9904 | €75,599 | €59,831 | -€15,769 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €75,599 | €59,831 | -€15,769 | -20.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.