KC & CO PROJECTS: 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 & CO PROJECTS
Largest movements
- Cash +€85,119
up €85,119 (+75.8%), from €112,278 to €197,397
mainly Net result for the year (+€237,172) and Other debts (+€35,929)
- Receivables within one year -€24,901
down €24,901 (-44.1%), from €56,440 to €31,539
- Current investments +€24,000
up €24,000 (+25.0%), from €96,000 to €120,000
- Other debts +€35,929
up €35,929 (+2,091%), from €1,718 to €37,647
- Reserves +€32,172
up €32,172 (+13.0%), from €247,319 to €279,491
- Tax, wage and social debts +€16,015
up €16,015 (+102%), from €15,629 to €31,644
- Financial income +€5,953
up €5,953 (+60.0%), from €9,922 to €15,875
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 | €269,824 | €356,397 | +€86,573 | +32.1% |
| Fixed assets | 21/28 | €3,157 | €5,421 | +€2,264 | +71.7% |
| Tangible fixed assets | 22/27 | €3,157 | €5,421 | +€2,264 | +71.7% |
| Plant, machinery and equipment | 23 | €764 | €525 | -€240 | -31.3% |
| Furniture and vehicles | 24 | €2,393 | €1,371 | -€1,021 | -42.7% |
| Other tangible fixed assets | 26 | €0 | €3,525 | +€3,525 | |
| Current assets | 29/58 | €266,667 | €350,976 | +€84,309 | +31.6% |
| Amounts receivable within one year | 40/41 | €56,440 | €31,539 | -€24,901 | -44.1% |
| Other amounts receivable | 41 | €56,440 | €31,539 | -€24,901 | -44.1% |
| Current investments | 50/53 | €96,000 | €120,000 | +€24,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €112,278 | €197,397 | +€85,119 | +75.8% |
| Deferred charges and accrued income | 490/1 | €1,949 | €2,040 | +€91 | +4.6% |
| Total equity and liabilities | 10/49 | €269,824 | €356,397 | +€86,573 | +32.1% |
| Equity | 10/15 | €250,319 | €282,491 | +€32,172 | +12.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €247,319 | €279,491 | +€32,172 | +13.0% |
| Distributable reserves | 133 | €247,319 | €279,491 | +€32,172 | +13.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,506 | €73,906 | +€54,400 | +279% |
| Amounts payable within one year | 42/48 | €19,506 | €73,906 | +€54,400 | +279% |
| Trade debts | 44 | €2,159 | €4,615 | +€2,456 | +114% |
| Suppliers | 440/4 | €2,159 | €4,615 | +€2,456 | +114% |
| Taxes, remuneration and social security | 45 | €15,629 | €31,644 | +€16,015 | +102% |
| Taxes | 450/3 | €15,629 | €31,644 | +€16,015 | +102% |
| Other amounts payable | 47/48 | €1,718 | €37,647 | +€35,929 | +2,091% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €1,261 | -€545 | -30.2% |
| Other operating charges | 640/8 | €1,090 | €1,339 | +€249 | +22.9% |
| Gross operating margin | 9900 | €298,353 | €296,541 | -€1,812 | -0.6% |
| Operating profit (loss) | 9901 | €295,457 | €293,941 | -€1,517 | -0.5% |
| Financial income | 75/76B | €9,922 | €15,875 | +€5,953 | +60.0% |
| Recurring financial income | 75 | €9,922 | €15,875 | +€5,953 | +60.0% |
| Financial charges | 65/66B | €1,845 | €1,472 | -€374 | -20.3% |
| Recurring financial charges | 65 | €1,845 | €1,472 | -€374 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €303,534 | €308,345 | +€4,810 | +1.6% |
| Income taxes | 67/77 | €71,319 | €71,172 | -€147 | -0.2% |
| Profit (loss) for the period | 9904 | €232,215 | €237,172 | +€4,957 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €232,215 | €237,172 | +€4,957 | +2.1% |
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 30 October 2026 via checked.be.