KConcept: 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.
KConcept
Largest movements
- Current investments -€60,000
down €60,000 (-100.0%), from €60,000 to €0
- Cash +€13,762
up €13,762 (+73.6%), from €18,703 to €32,465
mainly Current investments (+€60,000) and Net result for the year (+€28,762)
- Receivables within one year +€3,111
up €3,111 (+257.4%), from €1,208 to €4,320
- Other debts -€48,000
down €48,000 (-64.0%), from €75,000 to €27,000
- Tax, wage and social debts +€3,111
up €3,111 (+120.4%), from €2,584 to €5,695
- Reserves +€1,762
up €1,762 (+84.8%), from €2,078 to €3,840
- Gross operating margin +€14,516
up €14,516 (+60.8%), from €23,880 to €38,396
- Taxes +€4,613
up €4,613 (+74.3%), from €6,212 to €10,825
- Financial income +€1,820
new in 2025: €1,820
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 | €79,912 | €36,785 | -€43,127 | -54.0% |
| Current assets | 29/58 | €79,912 | €36,785 | -€43,127 | -54.0% |
| Amounts receivable within one year | 40/41 | €1,208 | €4,320 | +€3,111 | +257.4% |
| Trade receivables | 40 | €1,208 | €4,320 | +€3,111 | +257.4% |
| Current investments | 50/53 | €60,000 | €0 | -€60,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,703 | €32,465 | +€13,762 | +73.6% |
| Total equity and liabilities | 10/49 | €79,912 | €36,785 | -€43,127 | -54.0% |
| Equity | 10/15 | €2,328 | €4,090 | +€1,762 | +75.7% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €2,078 | €3,840 | +€1,762 | +84.8% |
| Distributable reserves | 133 | €2,078 | €3,840 | +€1,762 | +84.8% |
| Amounts payable | 17/49 | €77,584 | €32,695 | -€44,889 | -57.9% |
| Amounts payable within one year | 42/48 | €77,584 | €32,695 | -€44,889 | -57.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €2,584 | €5,695 | +€3,111 | +120.4% |
| Taxes | 450/3 | €2,584 | €5,695 | +€3,111 | +120.4% |
| Other amounts payable | 47/48 | €75,000 | €27,000 | -€48,000 | -64.0% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €23,880 | €38,396 | +€14,516 | +60.8% |
| Operating profit (loss) | 9901 | €23,381 | €37,883 | +€14,502 | +62.0% |
| Financial income | 75/76B | - | €1,820 | +€1,820 | |
| Recurring financial income | 75 | - | €1,820 | +€1,820 | |
| Financial charges | 65/66B | €69 | €114 | +€45 | +65.5% |
| Recurring financial charges | 65 | €69 | €114 | +€45 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €23,312 | €39,588 | +€16,276 | +69.8% |
| Income taxes | 67/77 | €6,212 | €10,825 | +€4,613 | +74.3% |
| Profit (loss) for the period | 9904 | €17,099 | €28,762 | +€11,663 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,099 | €28,762 | +€11,663 | +68.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.