KM Home: 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.
KM Home
Largest movements
- Receivables within one year -€64,135
down €64,135 (-83.6%), from €76,752 to €12,617
of which Trade receivables: -€66,645
- Cash +€36,005
up €36,005 (+1,478%), from €2,436 to €38,441
mainly Receivables within one year (+€64,135) and Net result for the year (+€9,726)
- Trade debts -€44,024
down €44,024 (-96.7%), from €45,540 to €1,516
- Reserves +€9,726
up €9,726 (+33.6%), from €28,923 to €38,649
- Advances received +€6,300
new in 2025: €6,300
- Other debts +€2,624
new in 2025: €2,624
- Tax, wage and social debts -€1,956
down €1,956 (-24.8%), from €7,873 to €5,917
- Gross operating margin -€4,941
down €4,941 (-22.2%), from €22,254 to €17,313
- Taxes -€2,053
down €2,053 (-35.9%), from €5,712 to €3,659
- Depreciation +€409
up €409 (+12.4%), from €3,293 to €3,702
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 | €89,336 | €62,006 | -€27,330 | -30.6% |
| Fixed assets | 21/28 | €10,148 | €10,948 | +€800 | +7.9% |
| Tangible fixed assets | 22/27 | €10,148 | €10,948 | +€800 | +7.9% |
| Plant, machinery and equipment | 23 | €887 | €1,035 | +€148 | +16.6% |
| Furniture and vehicles | 24 | €9,260 | €9,913 | +€653 | +7.0% |
| Current assets | 29/58 | €79,188 | €51,058 | -€28,131 | -35.5% |
| Amounts receivable within one year | 40/41 | €76,752 | €12,617 | -€64,135 | -83.6% |
| Trade receivables | 40 | €66,645 | - | -€66,645 | |
| Other amounts receivable | 41 | €10,107 | €12,617 | +€2,510 | +24.8% |
| Cash at bank and in hand | 54/58 | €2,436 | €38,441 | +€36,005 | +1,478% |
| Total equity and liabilities | 10/49 | €89,336 | €62,006 | -€27,330 | -30.6% |
| Equity | 10/15 | €35,923 | €45,649 | +€9,726 | +27.1% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €28,923 | €38,649 | +€9,726 | +33.6% |
| Distributable reserves | 133 | €28,923 | €38,649 | +€9,726 | +33.6% |
| Amounts payable | 17/49 | €53,413 | €16,357 | -€37,056 | -69.4% |
| Amounts payable within one year | 42/48 | €53,413 | €16,357 | -€37,056 | -69.4% |
| Trade debts | 44 | €45,540 | €1,516 | -€44,024 | -96.7% |
| Suppliers | 440/4 | €45,540 | €1,516 | -€44,024 | -96.7% |
| Advances received on contracts in progress | 46 | - | €6,300 | +€6,300 | |
| Taxes, remuneration and social security | 45 | €7,873 | €5,917 | -€1,956 | -24.8% |
| Taxes | 450/3 | €7,873 | €5,917 | -€1,956 | -24.8% |
| Other amounts payable | 47/48 | - | €2,624 | +€2,624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,293 | €3,702 | +€409 | +12.4% |
| Other operating charges | 640/8 | - | €186 | +€186 | |
| Gross operating margin | 9900 | €22,254 | €17,313 | -€4,941 | -22.2% |
| Operating profit (loss) | 9901 | €18,961 | €13,425 | -€5,536 | -29.2% |
| Financial income | 75/76B | €0 | €135 | +€135 | +336,925% |
| Recurring financial income | 75 | €0 | €135 | +€135 | +336,925% |
| Non-recurring financial income | 76B | €0 | €135 | +€135 | +336,925% |
| Financial charges | 65/66B | €143 | €175 | +€32 | +22.1% |
| Recurring financial charges | 65 | €137 | €163 | +€26 | +18.9% |
| Non-recurring financial charges | 66B | €6 | €12 | +€6 | +90.8% |
| Profit (loss) for the period before taxes | 9903 | €18,818 | €13,385 | -€5,433 | -28.9% |
| Income taxes | 67/77 | €5,712 | €3,659 | -€2,053 | -35.9% |
| Profit (loss) for the period | 9904 | €13,106 | €9,726 | -€3,380 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,106 | €9,726 | -€3,380 | -25.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.