KC-CONCEPT: 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.
KC-CONCEPT
Largest movements
- Deferred charges and accrued income +€18,411
up €18,411 (+1577.8%), from €1,167 to €19,578
- Receivables within one year +€14,713
up €14,713 (+165.0%), from €8,915 to €23,628
of which Trade receivables: +€17,232
- Cash -€5,870
down €5,870 (-14.4%), from €40,673 to €34,803
mainly Deferred charges and accrued income (-€18,411) and Receivables within one year (-€14,713)
- Profit (loss) carried forward +€22,661
up €22,661, from €0 to €22,661
- Tax, wage and social debts +€4,500
up €4,500 (+137.1%), from €3,281 to €7,781
- Gross operating margin -€17,138
down €17,138 (-32.7%), from €52,415 to €35,278
- Taxes -€4,671
down €4,671 (-33.0%), from €14,162 to €9,491
- Depreciation -€1,298
down €1,298 (-40.5%), from €3,209 to €1,911
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 | €54,752 | €81,881 | +€27,128 | +49.5% |
| Formation expenses | 20 | €38 | €0 | -€38 | -100.0% |
| Fixed assets | 21/28 | €3,960 | €3,871 | -€88 | -2.2% |
| Tangible fixed assets | 22/27 | €3,960 | €3,871 | -€88 | -2.2% |
| Plant, machinery and equipment | 23 | €3,070 | €3,416 | +€346 | +11.3% |
| Furniture and vehicles | 24 | €890 | €456 | -€434 | -48.8% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Current assets | 29/58 | €50,755 | €78,009 | +€27,254 | +53.7% |
| Amounts receivable within one year | 40/41 | €8,915 | €23,628 | +€14,713 | +165.0% |
| Trade receivables | 40 | €1,534 | €18,766 | +€17,232 | +1123.0% |
| Other amounts receivable | 41 | €7,381 | €4,862 | -€2,519 | -34.1% |
| Cash at bank and in hand | 54/58 | €40,673 | €34,803 | -€5,870 | -14.4% |
| Deferred charges and accrued income | 490/1 | €1,167 | €19,578 | +€18,411 | +1577.8% |
| Total equity and liabilities | 10/49 | €54,752 | €81,881 | +€27,128 | +49.5% |
| Equity | 10/15 | €49,186 | €71,847 | +€22,661 | +46.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,186 | €46,186 | = | 0.0% |
| Distributable reserves | 133 | €46,186 | €46,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €22,661 | +€22,661 | |
| Amounts payable | 17/49 | €5,566 | €10,033 | +€4,467 | +80.3% |
| Amounts payable within one year | 42/48 | €5,566 | €10,033 | +€4,467 | +80.3% |
| Financial debts | 43 | €144 | €62 | -€82 | -56.9% |
| Credit institutions | 430/8 | €144 | €62 | -€82 | -56.9% |
| Trade debts | 44 | €2,141 | €2,190 | +€49 | +2.3% |
| Suppliers | 440/4 | €2,141 | €2,190 | +€49 | +2.3% |
| Taxes, remuneration and social security | 45 | €3,281 | €7,781 | +€4,500 | +137.1% |
| Taxes | 450/3 | €3,281 | €7,781 | +€4,500 | +137.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €16,529 | +€16,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,209 | €1,911 | -€1,298 | -40.5% |
| Other operating charges | 640/8 | €1,341 | €1,149 | -€192 | -14.3% |
| Gross operating margin | 9900 | €52,415 | €35,278 | -€17,138 | -32.7% |
| Operating profit (loss) | 9901 | €47,865 | €32,218 | -€15,648 | -32.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -85.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -85.7% |
| Financial charges | 65/66B | €0 | €65 | +€65 | |
| Recurring financial charges | 65 | €0 | €65 | +€65 | |
| Profit (loss) for the period before taxes | 9903 | €47,865 | €32,152 | -€15,713 | -32.8% |
| Income taxes | 67/77 | €14,162 | €9,491 | -€4,671 | -33.0% |
| Profit (loss) for the period | 9904 | €33,703 | €22,661 | -€11,042 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,703 | €22,661 | -€11,042 | -32.8% |
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 6 October 2026 via checked.be.