KKSYS: 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.
KKSYS
Largest movements
- Receivables within one year +€73,507
up €73,507 (+26.5%), from €277,301 to €350,808
of which Other amounts receivable: +€73,591
- Reserves +€72,577
up €72,577 (+271%), from €26,733 to €99,310
of which Distributable reserves: +€68,948
- Other operating charges -€3,313
down €3,313 (-82.9%), from €3,997 to €684
- Gross operating margin -€2,031
down €2,031 (-2.0%), from €99,701 to €97,670
- Write-downs +€1,949
up €1,949, from -€1,949 to €0
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.
Derived cash bridge
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 | €284,277 | €356,428 | +€72,151 | +25.4% |
| Fixed assets | 21/28 | €4,766 | €4,766 | = | 0.0% |
| Financial fixed assets | 28 | €4,766 | €4,766 | = | 0.0% |
| Current assets | 29/58 | €279,512 | €351,662 | +€72,151 | +25.8% |
| Amounts receivable within one year | 40/41 | €277,301 | €350,808 | +€73,507 | +26.5% |
| Trade receivables | 40 | €100,084 | €100,000 | -€84 | -0.1% |
| Other amounts receivable | 41 | €177,217 | €250,808 | +€73,591 | +41.5% |
| Cash at bank and in hand | 54/58 | €2,211 | €855 | -€1,356 | -61.3% |
| Total equity and liabilities | 10/49 | €284,277 | €356,428 | +€72,151 | +25.4% |
| Equity | 10/15 | €283,851 | €356,428 | +€72,577 | +25.6% |
| Contributions | 10/11 | €257,117 | €257,117 | = | 0.0% |
| Capital | 10 | €257,117 | €257,117 | = | 0.0% |
| Issued capital | 100 | €257,117 | €257,117 | = | 0.0% |
| Reserves | 13 | €26,733 | €99,310 | +€72,577 | +271% |
| Non-distributable reserves | 130/1 | €4,170 | €7,799 | +€3,629 | +87.0% |
| Legal reserve | 130 | €4,170 | €7,799 | +€3,629 | +87.0% |
| Tax-exempt reserves | 132 | €6,306 | €6,306 | = | 0.0% |
| Distributable reserves | 133 | €16,257 | €85,206 | +€68,948 | +424% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €426 | €0 | -€426 | -100% |
| Amounts payable within one year | 42/48 | €426 | €0 | -€426 | -100% |
| Trade debts | 44 | €387 | €0 | -€387 | -100% |
| Suppliers | 440/4 | €387 | €0 | -€387 | -100% |
| Advances received on contracts in progress | 46 | €39 | €0 | -€39 | -100% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €8,831 | €0 | -€8,831 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,949 | €0 | +€1,949 | |
| Other operating charges | 640/8 | €3,997 | €684 | -€3,313 | -82.9% |
| Gross operating margin | 9900 | €99,701 | €97,670 | -€2,031 | -2.0% |
| Operating profit (loss) | 9901 | €97,654 | €96,986 | -€668 | -0.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €345 | €216 | -€129 | -37.3% |
| Recurring financial charges | 65 | €345 | €216 | -€129 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €97,309 | €96,770 | -€539 | -0.6% |
| Income taxes | 67/77 | €24,301 | €24,192 | -€109 | -0.4% |
| Profit (loss) for the period | 9904 | €73,007 | €72,577 | -€430 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €73,007 | €72,577 | -€430 | -0.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.