KCB Promo: 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.
KCB Promo
Largest movements
- Stocks and contracts -€150,000
no longer reported in 2025 (was €150,000)
- Receivables within one year -€11,924
down €11,924 (-93.0%), from €12,821 to €897
of which Trade receivables: -€11,971
- Deferred charges and accrued income +€6,984
up €6,984 (+2,160%), from €323 to €7,307
- Other debts -€125,939
down €125,939 (-60.1%), from €209,597 to €83,658
- Advances received -€15,000
no longer reported in 2025 (was €15,000)
- Profit (loss) carried forward -€11,494
down €11,494 (-17.2%), from -€66,906 to -€78,400
- Trade debts -€2,619
down €2,619 (-77.0%), from €3,400 to €781
- Gross operating margin +€56,532
up €56,532 (+87.2%), from -€64,835 to -€8,304
- Other operating charges +€1,093
new in 2025: €1,093
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 | €164,091 | €9,213 | -€154,878 | -94.4% |
| Formation expenses | 20 | €946 | €661 | -€284 | -30.1% |
| Fixed assets | 21/28 | - | €347 | +€347 | |
| Tangible fixed assets | 22/27 | - | €347 | +€347 | |
| Furniture and vehicles | 24 | - | €347 | +€347 | |
| Current assets | 29/58 | €163,145 | €8,205 | -€154,940 | -95.0% |
| Stocks and contracts in progress | 3 | €150,000 | - | -€150,000 | |
| Stocks | 30/36 | €150,000 | - | -€150,000 | |
| Amounts receivable within one year | 40/41 | €12,821 | €897 | -€11,924 | -93.0% |
| Trade receivables | 40 | €12,100 | €129 | -€11,971 | -98.9% |
| Other amounts receivable | 41 | €721 | €767 | +€47 | +6.5% |
| Cash at bank and in hand | 54/58 | €1 | €1 | -€0 | -20.0% |
| Deferred charges and accrued income | 490/1 | €323 | €7,307 | +€6,984 | +2,160% |
| Total equity and liabilities | 10/49 | €164,091 | €9,213 | -€154,878 | -94.4% |
| Equity | 10/15 | -€63,906 | -€75,400 | -€11,494 | -18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,906 | -€78,400 | -€11,494 | -17.2% |
| Amounts payable | 17/49 | €227,997 | €84,613 | -€143,384 | -62.9% |
| Amounts payable within one year | 42/48 | €227,997 | €84,613 | -€143,384 | -62.9% |
| Trade debts | 44 | €3,400 | €781 | -€2,619 | -77.0% |
| Suppliers | 440/4 | €3,400 | €781 | -€2,619 | -77.0% |
| Advances received on contracts in progress | 46 | €15,000 | - | -€15,000 | |
| Taxes, remuneration and social security | 45 | - | €174 | +€174 | |
| Taxes | 450/3 | - | €174 | +€174 | |
| Other amounts payable | 47/48 | €209,597 | €83,658 | -€125,939 | -60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €476 | €350 | -€126 | -26.5% |
| Other operating charges | 640/8 | - | €1,093 | +€1,093 | |
| Gross operating margin | 9900 | -€64,835 | -€8,304 | +€56,532 | +87.2% |
| Operating profit (loss) | 9901 | -€65,312 | -€9,747 | +€55,565 | +85.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,594 | €1,575 | -€19 | -1.2% |
| Recurring financial charges | 65 | €1,594 | €1,575 | -€19 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€66,906 | -€11,320 | +€55,586 | +83.1% |
| Income taxes | 67/77 | - | €174 | +€174 | |
| Profit (loss) for the period | 9904 | -€66,906 | -€11,494 | +€55,412 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,906 | -€11,494 | +€55,412 | +82.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.