KM Support: what changed
Two fiscal 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 Support
Largest movements
- Tangible fixed assets +€22,247
new in 2025: €22,247
- Cash -€8,567
down €8,567 (-99.6%), from €8,604 to €37
mainly Investment in fixed assets (net) (-€29,000) and Receivables within one year (-€5,247)
- Receivables within one year +€5,247
up €5,247 (+77.4%), from €6,776 to €12,023
- Deferred charges and accrued income +€454
new in 2025: €454
- Other debts +€13,264
up €13,264 (+2631.6%), from €504 to €13,768
- Profit (loss) carried forward +€3,886
up €3,886 (+34.5%), from €11,261 to €15,147
- Tax, wage and social debts +€3,136
up €3,136 (+259.1%), from €1,210 to €4,347
- Trade debts -€905
no longer reported in 2025 (was €905)
- Turnover +€51,900
new in 2025: €51,900
- Purchases and services +€41,134
new in 2025: €41,134
- Gross operating margin +€9,335
up €9,335 (+299.5%), from €3,117 to €12,452
- Depreciation +€6,753
new in 2025: €6,753
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 | €15,380 | €34,761 | +€19,381 | +126.0% |
| Fixed assets | 21/28 | - | €22,247 | +€22,247 | |
| Tangible fixed assets | 22/27 | - | €22,247 | +€22,247 | |
| Furniture and vehicles | 24 | - | €22,247 | +€22,247 | |
| Current assets | 29/58 | €15,380 | €12,514 | -€2,866 | -18.6% |
| Amounts receivable within one year | 40/41 | €6,776 | €12,023 | +€5,247 | +77.4% |
| Trade receivables | 40 | €6,776 | €12,023 | +€5,247 | +77.4% |
| Cash at bank and in hand | 54/58 | €8,604 | €37 | -€8,567 | -99.6% |
| Deferred charges and accrued income | 490/1 | - | €454 | +€454 | |
| Total equity and liabilities | 10/49 | €15,380 | €34,761 | +€19,381 | +126.0% |
| Equity | 10/15 | €12,761 | €16,647 | +€3,886 | +30.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,261 | €15,147 | +€3,886 | +34.5% |
| Amounts payable | 17/49 | €2,619 | €18,115 | +€15,496 | +591.7% |
| Amounts payable within one year | 42/48 | €2,619 | €18,115 | +€15,496 | +591.7% |
| Trade debts | 44 | €905 | - | -€905 | |
| Suppliers | 440/4 | €905 | - | -€905 | |
| Taxes, remuneration and social security | 45 | €1,210 | €4,347 | +€3,136 | +259.1% |
| Taxes | 450/3 | €1,210 | €4,347 | +€3,136 | +259.1% |
| Other amounts payable | 47/48 | €504 | €13,768 | +€13,264 | +2631.6% |
| Turnover | 70 | - | €51,900 | +€51,900 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €41,134 | +€41,134 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,753 | +€6,753 | |
| Other operating charges | 640/8 | €184 | €295 | +€111 | +60.4% |
| Gross operating margin | 9900 | €3,117 | €12,452 | +€9,335 | +299.5% |
| Operating profit (loss) | 9901 | €2,933 | €5,404 | +€2,471 | +84.3% |
| Financial charges | 65/66B | €44 | €27 | -€16 | -37.4% |
| Recurring financial charges | 65 | €44 | €27 | -€16 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €2,890 | €5,377 | +€2,487 | +86.1% |
| Income taxes | 67/77 | €1,122 | €1,492 | +€369 | +32.9% |
| Profit (loss) for the period | 9904 | €1,767 | €3,886 | +€2,118 | +119.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,767 | €3,886 | +€2,118 | +119.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.