KM TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€32,563
up €32,563 (+321.7%), from €10,123 to €42,686
of which Other amounts receivable: +€20,448
- Cash -€1,052
down €1,052 (-7.8%), from €13,448 to €12,396
mainly Receivables within one year (-€32,563) and Contributions, distributions and other (-€10,000)
- Tangible fixed assets +€647
new in 2025: €647
- Profit (loss) carried forward +€29,179
up €29,179 (+416.0%), from €7,014 to €36,193
- Tax, wage and social debts +€6,606
up €6,606 (+58.2%), from €11,353 to €17,959
- Other debts -€2,319
no longer reported in 2025 (was €2,319)
- Trade debts -€885
no longer reported in 2025 (was €885)
- Gross operating margin +€25,196
up €25,196 (+105.7%), from €23,828 to €49,025
- Taxes +€5,800
up €5,800 (+156.8%), from €3,700 to €9,500
- Other operating charges -€2,572
down €2,572 (-82.5%), from €3,118 to €545
- Financial income +€540
up €540 (+17099.7%), from €3 to €544
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 | €23,571 | €56,152 | +€32,581 | +138.2% |
| Fixed assets | 21/28 | - | €647 | +€647 | |
| Tangible fixed assets | 22/27 | - | €647 | +€647 | |
| Furniture and vehicles | 24 | - | €647 | +€647 | |
| Current assets | 29/58 | €23,571 | €55,505 | +€31,934 | +135.5% |
| Amounts receivable within one year | 40/41 | €10,123 | €42,686 | +€32,563 | +321.7% |
| Trade receivables | 40 | €10,123 | €22,238 | +€12,115 | +119.7% |
| Other amounts receivable | 41 | - | €20,448 | +€20,448 | |
| Cash at bank and in hand | 54/58 | €13,448 | €12,396 | -€1,052 | -7.8% |
| Deferred charges and accrued income | 490/1 | - | €423 | +€423 | |
| Total equity and liabilities | 10/49 | €23,571 | €56,152 | +€32,581 | +138.2% |
| Equity | 10/15 | €9,014 | €38,193 | +€29,179 | +323.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,014 | €36,193 | +€29,179 | +416.0% |
| Amounts payable | 17/49 | €14,558 | €17,959 | +€3,402 | +23.4% |
| Amounts payable within one year | 42/48 | €14,558 | €17,959 | +€3,402 | +23.4% |
| Trade debts | 44 | €885 | - | -€885 | |
| Suppliers | 440/4 | €885 | - | -€885 | |
| Taxes, remuneration and social security | 45 | €11,353 | €17,959 | +€6,606 | +58.2% |
| Taxes | 450/3 | €11,353 | €17,959 | +€6,606 | +58.2% |
| Other amounts payable | 47/48 | €2,319 | - | -€2,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €343 | +€343 | |
| Other operating charges | 640/8 | €3,118 | €545 | -€2,572 | -82.5% |
| Gross operating margin | 9900 | €23,828 | €49,025 | +€25,196 | +105.7% |
| Operating profit (loss) | 9901 | €20,711 | €48,136 | +€27,425 | +132.4% |
| Financial income | 75/76B | €3 | €544 | +€540 | +17099.7% |
| Recurring financial income | 75 | €3 | €544 | +€540 | +17099.7% |
| Profit (loss) for the period before taxes | 9903 | €20,714 | €48,679 | +€27,966 | +135.0% |
| Income taxes | 67/77 | €3,700 | €9,500 | +€5,800 | +156.8% |
| Profit (loss) for the period | 9904 | €17,014 | €39,179 | +€22,166 | +130.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,014 | €39,179 | +€22,166 | +130.3% |
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 1 October 2026 via checked.be.