KC-Technics: 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-Technics
Largest movements
- Cash -€20,860
down €20,860 (-28.5%), from €73,259 to €52,399
mainly Trade debts (-€11,415) and Tax, wage and social debts (-€9,387)
- Tangible fixed assets -€11,620
down €11,620 (-27.9%), from €41,652 to €30,031
of which Furniture and vehicles: -€10,518
- Receivables within one year +€6,748
up €6,748 (+49.8%), from €13,548 to €20,296
of which Trade receivables: +€4,433
- Trade debts -€11,415
down €11,415 (-60.7%), from €18,794 to €7,379
- Tax, wage and social debts -€9,387
down €9,387 (-49.9%), from €18,823 to €9,435
of which Taxes: -€9,383
- Debts after one year -€7,404
down €7,404 (-26.9%), from €27,536 to €20,133
- Reserves +€1,513
up €1,513 (+2.5%), from €61,161 to €62,674
- Gross operating margin -€22,103
down €22,103 (-56.6%), from €39,072 to €16,970
- Taxes -€5,707
down €5,707 (-75.4%), from €7,571 to €1,864
- Depreciation +€3,166
up €3,166 (+37.5%), from €8,454 to €11,620
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 | €142,368 | €115,007 | -€27,361 | -19.2% |
| Fixed assets | 21/28 | €41,652 | €30,031 | -€11,620 | -27.9% |
| Tangible fixed assets | 22/27 | €41,652 | €30,031 | -€11,620 | -27.9% |
| Plant, machinery and equipment | 23 | €2,397 | €1,294 | -€1,103 | -46.0% |
| Furniture and vehicles | 24 | €39,255 | €28,737 | -€10,518 | -26.8% |
| Current assets | 29/58 | €100,717 | €84,976 | -€15,741 | -15.6% |
| Stocks and contracts in progress | 3 | €13,031 | €11,933 | -€1,098 | -8.4% |
| Stocks | 30/36 | €13,031 | €11,933 | -€1,098 | -8.4% |
| Amounts receivable within one year | 40/41 | €13,548 | €20,296 | +€6,748 | +49.8% |
| Trade receivables | 40 | €12,887 | €17,320 | +€4,433 | +34.4% |
| Other amounts receivable | 41 | €660 | €2,975 | +€2,315 | +350.7% |
| Cash at bank and in hand | 54/58 | €73,259 | €52,399 | -€20,860 | -28.5% |
| Deferred charges and accrued income | 490/1 | €879 | €347 | -€532 | -60.5% |
| Total equity and liabilities | 10/49 | €142,368 | €115,007 | -€27,361 | -19.2% |
| Equity | 10/15 | €61,661 | €63,174 | +€1,513 | +2.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €61,161 | €62,674 | +€1,513 | +2.5% |
| Distributable reserves | 133 | €61,161 | €62,674 | +€1,513 | +2.5% |
| Amounts payable | 17/49 | €80,707 | €51,833 | -€28,874 | -35.8% |
| Amounts payable after more than one year | 17 | €27,536 | €20,133 | -€7,404 | -26.9% |
| Financial debts | 170/4 | €27,536 | €20,133 | -€7,404 | -26.9% |
| Amounts payable within one year | 42/48 | €53,171 | €31,701 | -€21,470 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €7,059 | €7,404 | +€345 | +4.9% |
| Trade debts | 44 | €18,794 | €7,379 | -€11,415 | -60.7% |
| Suppliers | 440/4 | €18,794 | €7,379 | -€11,415 | -60.7% |
| Taxes, remuneration and social security | 45 | €18,823 | €9,435 | -€9,387 | -49.9% |
| Taxes | 450/3 | €18,818 | €9,435 | -€9,383 | -49.9% |
| Remuneration and social security | 454/9 | €5 | - | -€5 | |
| Other amounts payable | 47/48 | €8,496 | €7,483 | -€1,013 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,454 | €11,620 | +€3,166 | +37.5% |
| Other operating charges | 640/8 | €434 | €393 | -€41 | -9.5% |
| Non-recurring operating charges | 66A | €2,179 | - | -€2,179 | |
| Gross operating margin | 9900 | €39,072 | €16,970 | -€22,103 | -56.6% |
| Operating profit (loss) | 9901 | €28,005 | €4,957 | -€23,048 | -82.3% |
| Financial income | 75/76B | €172 | €1 | -€171 | -99.4% |
| Recurring financial income | 75 | €172 | €1 | -€171 | -99.4% |
| Financial charges | 65/66B | €1,553 | €1,580 | +€28 | +1.8% |
| Recurring financial charges | 65 | €1,553 | €1,580 | +€28 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €26,625 | €3,377 | -€23,247 | -87.3% |
| Income taxes | 67/77 | €7,571 | €1,864 | -€5,707 | -75.4% |
| Profit (loss) for the period | 9904 | €19,054 | €1,513 | -€17,540 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,054 | €1,513 | -€17,540 | -92.1% |
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.