KCM COMPANY: 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.
KCM COMPANY
Largest movements
- Cash +€28,103
up €28,103 (+239%), from €11,741 to €39,845
mainly Trade debts (+€54,882) and Tax, wage and social debts (+€41,569)
- Receivables within one year +€4,761
up €4,761 (+3.4%), from €139,888 to €144,649
of which Other amounts receivable: +€5,104
- Tangible fixed assets +€2,012
up €2,012 (+82.4%), from €2,441 to €4,453
- Advances received -€78,043
down €78,043 (-87.3%), from €89,447 to €11,404
- Trade debts +€54,882
up €54,882 (+120%), from €45,651 to €100,533
- Tax, wage and social debts +€41,569
up €41,569 (+1,823%), from €2,281 to €43,850
of which Remuneration and social security: +€22,015
- Profit (loss) carried forward +€16,481
up €16,481 (+247%), from €6,680 to €23,160
- Gross operating margin +€102,617
up €102,617 (+923%), from €11,118 to €113,735
- Staff costs +€87,681
new in 2025: €87,681
- Taxes +€3,350
up €3,350 (+147%), from €2,281 to €5,630
- Depreciation +€2,988
new in 2025: €2,988
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 | €154,071 | €188,947 | +€34,876 | +22.6% |
| Fixed assets | 21/28 | €2,441 | €4,453 | +€2,012 | +82.4% |
| Tangible fixed assets | 22/27 | €2,441 | €4,453 | +€2,012 | +82.4% |
| Furniture and vehicles | 24 | €2,441 | €4,453 | +€2,012 | +82.4% |
| Current assets | 29/58 | €151,629 | €184,494 | +€32,865 | +21.7% |
| Amounts receivable within one year | 40/41 | €139,888 | €144,649 | +€4,761 | +3.4% |
| Trade receivables | 40 | €127,708 | €127,365 | -€343 | -0.3% |
| Other amounts receivable | 41 | €12,180 | €17,284 | +€5,104 | +41.9% |
| Cash at bank and in hand | 54/58 | €11,741 | €39,845 | +€28,103 | +239% |
| Total equity and liabilities | 10/49 | €154,071 | €188,947 | +€34,876 | +22.6% |
| Equity | 10/15 | €16,680 | €33,160 | +€16,481 | +98.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,680 | €23,160 | +€16,481 | +247% |
| Amounts payable | 17/49 | €137,391 | €155,787 | +€18,396 | +13.4% |
| Amounts payable within one year | 42/48 | €137,391 | €155,787 | +€18,396 | +13.4% |
| Trade debts | 44 | €45,651 | €100,533 | +€54,882 | +120% |
| Suppliers | 440/4 | €45,651 | €100,533 | +€54,882 | +120% |
| Advances received on contracts in progress | 46 | €89,447 | €11,404 | -€78,043 | -87.3% |
| Taxes, remuneration and social security | 45 | €2,281 | €43,850 | +€41,569 | +1,823% |
| Taxes | 450/3 | €2,281 | €21,835 | +€19,554 | +857% |
| Remuneration and social security | 454/9 | - | €22,015 | +€22,015 | |
| Other amounts payable | 47/48 | €12 | - | -€12 | |
| Remuneration, social security and pensions | 62 | - | €87,681 | +€87,681 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,988 | +€2,988 | |
| Other operating charges | 640/8 | €387 | €794 | +€407 | +105% |
| Gross operating margin | 9900 | €11,118 | €113,735 | +€102,617 | +923% |
| Operating profit (loss) | 9901 | €10,731 | €22,272 | +€11,541 | +108% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €146 | €161 | +€15 | +10.2% |
| Recurring financial charges | 65 | €146 | €161 | +€15 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €10,585 | €22,111 | +€11,526 | +109% |
| Income taxes | 67/77 | €2,281 | €5,630 | +€3,350 | +147% |
| Profit (loss) for the period | 9904 | €8,305 | €16,481 | +€8,176 | +98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,305 | €16,481 | +€8,176 | +98.5% |
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 29 October 2026 via checked.be.