KKS & CO: 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.
KKS & CO
Largest movements
- Receivables within one year +€72,811
up €72,811 (+279%), from €26,062 to €98,873
- Intangible fixed assets -€17,800
down €17,800 (-25.0%), from €71,200 to €53,400
- Cash -€11,316
down €11,316 (-81.8%), from €13,828 to €2,511
mainly Receivables within one year (-€72,811) and Contributions, distributions and other (-€20,000)
- Profit (loss) carried forward +€22,844
up €22,844 (+43.0%), from €53,113 to €75,956
- Other debts +€20,000
new in 2024: €20,000
- Current portion of long-term debt -€7,553
down €7,553 (-78.0%), from €9,683 to €2,130
- Tax, wage and social debts +€6,212
up €6,212 (+46.8%), from €13,278 to €19,491
- Accrued charges and deferred income +€2,192
new in 2024: €2,192
- Gross operating margin -€33,039
down €33,039 (-30.7%), from €107,621 to €74,583
- Staff costs -€9,620
down €9,620 (-65.8%), from €14,622 to €5,001
- Taxes -€7,066
down €7,066 (-53.2%), from €13,278 to €6,212
- Other operating charges -€4,189
down €4,189 (-65.7%), from €6,375 to €2,186
- Financial charges -€2,454
down €2,454 (-82.0%), from €2,994 to €539
From the 2023 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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €111,089 | €154,785 | +€43,695 | +39.3% |
| Fixed assets | 21/28 | €71,200 | €53,400 | -€17,800 | -25.0% |
| Intangible fixed assets | 21 | €71,200 | €53,400 | -€17,800 | -25.0% |
| Current assets | 29/58 | €39,889 | €101,385 | +€61,495 | +154% |
| Amounts receivable within one year | 40/41 | €26,062 | €98,873 | +€72,811 | +279% |
| Other amounts receivable | 41 | €26,062 | €98,873 | +€72,811 | +279% |
| Cash at bank and in hand | 54/58 | €13,828 | €2,511 | -€11,316 | -81.8% |
| Total equity and liabilities | 10/49 | €111,089 | €154,785 | +€43,695 | +39.3% |
| Equity | 10/15 | €58,113 | €80,956 | +€22,844 | +39.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,113 | €75,956 | +€22,844 | +43.0% |
| Amounts payable | 17/49 | €52,977 | €73,828 | +€20,851 | +39.4% |
| Amounts payable after more than one year | 17 | €30,015 | €30,015 | = | 0.0% |
| Financial debts | 170/4 | €30,015 | €30,015 | = | 0.0% |
| Amounts payable within one year | 42/48 | €22,961 | €41,621 | +€18,659 | +81.3% |
| Current portion of amounts payable after more than one year | 42 | €9,683 | €2,130 | -€7,553 | -78.0% |
| Taxes, remuneration and social security | 45 | €13,278 | €19,491 | +€6,212 | +46.8% |
| Taxes | 450/3 | €13,278 | €19,491 | +€6,212 | +46.8% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | - | €2,192 | +€2,192 | |
| Remuneration, social security and pensions | 62 | €14,622 | €5,001 | -€9,620 | -65.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,800 | €17,800 | = | 0.0% |
| Other operating charges | 640/8 | €6,375 | €2,186 | -€4,189 | -65.7% |
| Gross operating margin | 9900 | €107,621 | €74,583 | -€33,039 | -30.7% |
| Operating profit (loss) | 9901 | €68,825 | €49,596 | -€19,229 | -27.9% |
| Financial income | 75/76B | €560 | - | -€560 | |
| Recurring financial income | 75 | €560 | - | -€560 | |
| Financial charges | 65/66B | €2,994 | €539 | -€2,454 | -82.0% |
| Recurring financial charges | 65 | €2,994 | €539 | -€2,454 | -82.0% |
| Profit (loss) for the period before taxes | 9903 | €66,391 | €49,056 | -€17,335 | -26.1% |
| Income taxes | 67/77 | €13,278 | €6,212 | -€7,066 | -53.2% |
| Profit (loss) for the period | 9904 | €53,113 | €42,844 | -€10,269 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,113 | €42,844 | -€10,269 | -19.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.