KCO@IT: 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.
KCO@IT
Largest movements
- Cash +€67,166
up €67,166 (+211.7%), from €31,720 to €98,886
mainly Net result for the year (+€54,455) and Tax, wage and social debts (+€14,265)
- Receivables within one year +€1,552
up €1,552 (+5.1%), from €30,289 to €31,841
of which Other amounts receivable: +€1,968
- Reserves +€54,455
up €54,455 (+129.5%), from €42,066 to €96,521
- Tax, wage and social debts +€14,265
up €14,265 (+82.8%), from €17,236 to €31,500
- Gross operating margin +€16,252
up €16,252 (+29.8%), from €54,522 to €70,773
- Taxes +€3,401
up €3,401 (+31.8%), from €10,688 to €14,089
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 | €62,348 | €131,072 | +€68,723 | +110.2% |
| Current assets | 29/58 | €62,348 | €131,072 | +€68,723 | +110.2% |
| Amounts receivable within one year | 40/41 | €30,289 | €31,841 | +€1,552 | +5.1% |
| Trade receivables | 40 | €27,134 | €26,718 | -€416 | -1.5% |
| Other amounts receivable | 41 | €3,155 | €5,122 | +€1,968 | +62.4% |
| Cash at bank and in hand | 54/58 | €31,720 | €98,886 | +€67,166 | +211.7% |
| Deferred charges and accrued income | 490/1 | €340 | €345 | +€5 | +1.6% |
| Total equity and liabilities | 10/49 | €62,348 | €131,072 | +€68,723 | +110.2% |
| Equity | 10/15 | €44,066 | €98,521 | +€54,455 | +123.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €42,066 | €96,521 | +€54,455 | +129.5% |
| Distributable reserves | 133 | €42,066 | €96,521 | +€54,455 | +129.5% |
| Amounts payable | 17/49 | €18,283 | €32,551 | +€14,268 | +78.0% |
| Amounts payable within one year | 42/48 | €18,283 | €32,551 | +€14,268 | +78.0% |
| Trade debts | 44 | €1,047 | €1,050 | +€3 | +0.3% |
| Suppliers | 440/4 | €1,047 | €1,050 | +€3 | +0.3% |
| Taxes, remuneration and social security | 45 | €17,236 | €31,500 | +€14,265 | +82.8% |
| Taxes | 450/3 | €17,236 | €31,500 | +€14,265 | +82.8% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €54,522 | €70,773 | +€16,252 | +29.8% |
| Operating profit (loss) | 9901 | €54,522 | €70,653 | +€16,132 | +29.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,768 | €2,110 | +€342 | +19.3% |
| Recurring financial charges | 65 | €1,768 | €2,110 | +€342 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €52,754 | €68,544 | +€15,790 | +29.9% |
| Income taxes | 67/77 | €10,688 | €14,089 | +€3,401 | +31.8% |
| Profit (loss) for the period | 9904 | €42,066 | €54,455 | +€12,390 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,066 | €54,455 | +€12,390 | +29.5% |
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 4 October 2026 via checked.be.