KE-LINE: 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.
KE-LINE
Largest movements
- Cash +€12,148
new in 2025: €12,148
mainly Other debts (+€11,635) and Trade debts (+€2,983)
- Tangible fixed assets +€4,151
new in 2025: €4,151
- Receivables within one year +€279
new in 2025: €279
of which Other amounts receivable: +€177
- Other debts +€11,635
up €11,635 (+1048.7%), from €1,109 to €12,744
- Trade debts +€2,983
up €2,983 (+238.6%), from €1,250 to €4,233
- Profit (loss) carried forward +€1,844
up €1,844 (+40.9%), from -€4,508 to -€2,664
- Accrued charges and deferred income +€750
up €750 (+75.0%), from €1,000 to €1,750
- Tax, wage and social debts -€508
down €508 (-44.2%), from €1,149 to €641
- Gross operating margin +€4,577
up €4,577 (+279.4%), from €1,638 to €6,215
- Taxes +€1,214
up €1,214 (+154.4%), from €786 to €2,000
- Depreciation +€849
new in 2025: €849
- Other operating charges -€138
down €138 (-20.4%), from €675 to €537
- Financial charges +€97
up €97 (+110.7%), from €87 to €184
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 | - | €16,704 | +€16,704 | |
| Fixed assets | 21/28 | - | €4,151 | +€4,151 | |
| Tangible fixed assets | 22/27 | - | €4,151 | +€4,151 | |
| Other tangible fixed assets | 26 | - | €4,151 | +€4,151 | |
| Current assets | 29/58 | - | €12,553 | +€12,553 | |
| Amounts receivable within one year | 40/41 | - | €279 | +€279 | |
| Trade receivables | 40 | - | €103 | +€103 | |
| Other amounts receivable | 41 | - | €177 | +€177 | |
| Cash at bank and in hand | 54/58 | - | €12,148 | +€12,148 | |
| Deferred charges and accrued income | 490/1 | - | €126 | +€126 | |
| Total equity and liabilities | 10/49 | €0 | €16,704 | +€16,704 | |
| Equity | 10/15 | -€4,508 | -€2,664 | +€1,844 | +40.9% |
| Profit (loss) carried forward | 14 | -€4,508 | -€2,664 | +€1,844 | +40.9% |
| Amounts payable | 17/49 | €4,508 | €19,368 | +€14,860 | +329.6% |
| Amounts payable within one year | 42/48 | €3,508 | €17,618 | +€14,110 | +402.2% |
| Trade debts | 44 | €1,250 | €4,233 | +€2,983 | +238.6% |
| Suppliers | 440/4 | €1,250 | €4,233 | +€2,983 | +238.6% |
| Taxes, remuneration and social security | 45 | €1,149 | €641 | -€508 | -44.2% |
| Taxes | 450/3 | €1,149 | €641 | -€508 | -44.2% |
| Other amounts payable | 47/48 | €1,109 | €12,744 | +€11,635 | +1048.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,750 | +€750 | +75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €849 | +€849 | |
| Other operating charges | 640/8 | €675 | €537 | -€138 | -20.4% |
| Gross operating margin | 9900 | €1,638 | €6,215 | +€4,577 | +279.4% |
| Operating profit (loss) | 9901 | €963 | €4,828 | +€3,865 | +401.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €87 | €184 | +€97 | +110.7% |
| Recurring financial charges | 65 | €87 | €184 | +€97 | +110.7% |
| Profit (loss) for the period before taxes | 9903 | €876 | €4,644 | +€3,769 | +430.3% |
| Income taxes | 67/77 | €786 | €2,000 | +€1,214 | +154.4% |
| Profit (loss) for the period | 9904 | €90 | €2,644 | +€2,555 | +2844.4% |
| Profit (loss) for the period to be appropriated | 9905 | €90 | €2,644 | +€2,555 | +2844.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.