KC-tecserv: 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-tecserv
Largest movements
- Cash +€33,130
up €33,130 (+1009.1%), from €3,283 to €36,414
mainly Trade debts (+€18,348) and Net result for the year (+€11,977)
- Trade debts +€18,348
up €18,348 (+395.9%), from €4,634 to €22,983
- Profit (loss) carried forward +€11,144
up €11,144 (+256.6%), from €4,342 to €15,486
- Accrued charges and deferred income -€3,869
down €3,869 (-53.3%), from €7,263 to €3,394
- Tax, wage and social debts +€3,269
up €3,269 (+121.3%), from €2,695 to €5,964
- Other debts +€2,994
up €2,994 (+21.4%), from €13,977 to €16,971
- Gross operating margin +€10,217
up €10,217 (+96.9%), from €10,540 to €20,757
- Taxes +€1,210
up €1,210 (+45.9%), from €2,636 to €3,846
- Financial charges +€904
up €904 (+47.8%), from €1,893 to €2,797
- Depreciation +€710
up €710 (+64.8%), from €1,095 to €1,805
- Staff costs +€250
new in 2024: €250
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,638 | €89,348 | +€32,710 | +57.8% |
| Fixed assets | 21/28 | €5,642 | €6,304 | +€662 | +11.7% |
| Tangible fixed assets | 22/27 | €5,642 | €6,304 | +€662 | +11.7% |
| Plant, machinery and equipment | 23 | €5,642 | €6,304 | +€662 | +11.7% |
| Current assets | 29/58 | €50,996 | €83,044 | +€32,047 | +62.8% |
| Amounts receivable within one year | 40/41 | €45,820 | €45,410 | -€410 | -0.9% |
| Trade receivables | 40 | €42,585 | €41,256 | -€1,329 | -3.1% |
| Other amounts receivable | 41 | €3,235 | €4,154 | +€919 | +28.4% |
| Cash at bank and in hand | 54/58 | €3,283 | €36,414 | +€33,130 | +1009.1% |
| Deferred charges and accrued income | 490/1 | €1,893 | €1,220 | -€673 | -35.5% |
| Total equity and liabilities | 10/49 | €56,638 | €89,348 | +€32,710 | +57.8% |
| Equity | 10/15 | €28,069 | €39,213 | +€11,144 | +39.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €19,727 | €19,727 | = | 0.0% |
| Distributable reserves | 133 | €19,727 | €19,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,342 | €15,486 | +€11,144 | +256.6% |
| Amounts payable | 17/49 | €28,568 | €50,134 | +€21,566 | +75.5% |
| Amounts payable within one year | 42/48 | €21,306 | €46,740 | +€25,435 | +119.4% |
| Current portion of amounts payable after more than one year | 42 | - | €823 | +€823 | |
| Trade debts | 44 | €4,634 | €22,983 | +€18,348 | +395.9% |
| Suppliers | 440/4 | €4,634 | €22,983 | +€18,348 | +395.9% |
| Taxes, remuneration and social security | 45 | €2,695 | €5,964 | +€3,269 | +121.3% |
| Taxes | 450/3 | €2,695 | €5,964 | +€3,269 | +121.3% |
| Other amounts payable | 47/48 | €13,977 | €16,971 | +€2,994 | +21.4% |
| Accrued charges and deferred income | 492/3 | €7,263 | €3,394 | -€3,869 | -53.3% |
| Remuneration, social security and pensions | 62 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,095 | €1,805 | +€710 | +64.8% |
| Other operating charges | 640/8 | €4 | €126 | +€122 | +3242.2% |
| Gross operating margin | 9900 | €10,540 | €20,757 | +€10,217 | +96.9% |
| Operating profit (loss) | 9901 | €9,441 | €18,576 | +€9,135 | +96.8% |
| Financial income | 75/76B | €62 | €44 | -€18 | -28.5% |
| Recurring financial income | 75 | €62 | €44 | -€18 | -28.5% |
| Financial charges | 65/66B | €1,893 | €2,797 | +€904 | +47.8% |
| Recurring financial charges | 65 | €1,893 | €2,797 | +€904 | +47.8% |
| Profit (loss) for the period before taxes | 9903 | €7,610 | €15,823 | +€8,214 | +107.9% |
| Income taxes | 67/77 | €2,636 | €3,846 | +€1,210 | +45.9% |
| Profit (loss) for the period | 9904 | €4,974 | €11,977 | +€7,003 | +140.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,974 | €11,977 | +€7,003 | +140.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.