KFM BUILDING: 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.
KFM BUILDING
Largest movements
- Tangible fixed assets -€400
no longer reported in 2024 (was €400)
- Cash +€82
up €82 (+57.5%), from €143 to €225
- Profit (loss) carried forward -€2,945
down €2,945 (-30.5%), from -€9,653 to -€12,598
- Other debts +€2,500
up €2,500 (+180%), from €1,389 to €3,889
- Trade debts +€127
up €127 (+25.9%), from €491 to €618
- Purchases and services +€1,441
new in 2024: €1,441
- Gross operating margin -€1,413
down €1,413, from €0 to -€1,413
- Other operating charges +€1,052
new in 2024: €1,052
- Depreciation -€472
down €472 (-54.1%), from €871 to €400
- Financial charges +€80
new in 2024: €80
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,228 | €1,910 | -€318 | -14.3% |
| Fixed assets | 21/28 | €400 | - | -€400 | |
| Tangible fixed assets | 22/27 | €400 | - | -€400 | |
| Furniture and vehicles | 24 | €400 | - | -€400 | |
| Current assets | 29/58 | €1,828 | €1,910 | +€82 | +4.5% |
| Amounts receivable within one year | 40/41 | €1,685 | €1,685 | = | 0.0% |
| Trade receivables | 40 | €1,233 | €1,233 | = | 0.0% |
| Other amounts receivable | 41 | €452 | €452 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €143 | €225 | +€82 | +57.5% |
| Total equity and liabilities | 10/49 | €2,228 | €1,910 | -€318 | -14.3% |
| Equity | 10/15 | €347 | -€2,598 | -€2,945 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,653 | -€12,598 | -€2,945 | -30.5% |
| Amounts payable | 17/49 | €1,881 | €4,508 | +€2,627 | +140% |
| Amounts payable within one year | 42/48 | €1,881 | €4,508 | +€2,627 | +140% |
| Trade debts | 44 | €491 | €618 | +€127 | +25.9% |
| Suppliers | 440/4 | €491 | €618 | +€127 | +25.9% |
| Other amounts payable | 47/48 | €1,389 | €3,889 | +€2,500 | +180% |
| Turnover | 70 | €0 | €28 | +€28 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,441 | +€1,441 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €871 | €400 | -€472 | -54.1% |
| Other operating charges | 640/8 | - | €1,052 | +€1,052 | |
| Gross operating margin | 9900 | €0 | -€1,413 | -€1,413 | |
| Operating profit (loss) | 9901 | -€871 | -€2,864 | -€1,993 | -229% |
| Financial charges | 65/66B | - | €80 | +€80 | |
| Recurring financial charges | 65 | - | €80 | +€80 | |
| Profit (loss) for the period before taxes | 9903 | -€871 | -€2,945 | -€2,074 | -238% |
| Profit (loss) for the period | 9904 | -€871 | -€2,945 | -€2,074 | -238% |
| Profit (loss) for the period to be appropriated | 9905 | -€871 | -€2,945 | -€2,074 | -238% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.