KM46: 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.
KM46
Largest movements
- Receivables within one year +€6,396
up €6,396 (+87.0%), from €7,350 to €13,746
of which Trade receivables: +€6,396
- Cash +€1,637
up €1,637 (+1096.8%), from €149 to €1,786
mainly Trade debts (+€6,259) and Net result for the year (+€1,297)
- Trade debts +€6,259
up €6,259 (+46.7%), from €13,404 to €19,663
- Profit (loss) carried forward +€1,297
up €1,297 (+2.2%), from -€59,525 to -€58,229
- Tax, wage and social debts +€478
up €478 (+48.4%), from €987 to €1,464
- Gross operating margin +€2,706
up €2,706, from -€1,336 to €1,370
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 | €7,500 | €15,532 | +€8,033 | +107.1% |
| Current assets | 29/58 | €7,500 | €15,532 | +€8,033 | +107.1% |
| Amounts receivable within one year | 40/41 | €7,350 | €13,746 | +€6,396 | +87.0% |
| Trade receivables | 40 | €7,108 | €13,504 | +€6,396 | +90.0% |
| Other amounts receivable | 41 | €242 | €242 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €149 | €1,786 | +€1,637 | +1096.8% |
| Total equity and liabilities | 10/49 | €7,500 | €15,532 | +€8,033 | +107.1% |
| Equity | 10/15 | -€40,925 | -€39,629 | +€1,297 | +3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,525 | -€58,229 | +€1,297 | +2.2% |
| Amounts payable | 17/49 | €48,425 | €55,161 | +€6,736 | +13.9% |
| Amounts payable within one year | 42/48 | €48,425 | €55,161 | +€6,736 | +13.9% |
| Trade debts | 44 | €13,404 | €19,663 | +€6,259 | +46.7% |
| Suppliers | 440/4 | €13,404 | €19,663 | +€6,259 | +46.7% |
| Taxes, remuneration and social security | 45 | €987 | €1,464 | +€478 | +48.4% |
| Taxes | 450/3 | €987 | €1,464 | +€478 | +48.4% |
| Other amounts payable | 47/48 | €34,034 | €34,034 | = | 0.0% |
| Gross operating margin | 9900 | -€1,336 | €1,370 | +€2,706 | |
| Operating profit (loss) | 9901 | -€1,336 | €1,370 | +€2,706 | |
| Financial charges | 65/66B | €69 | €74 | +€4 | +6.4% |
| Recurring financial charges | 65 | €69 | €74 | +€4 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,405 | €1,297 | +€2,702 | |
| Profit (loss) for the period | 9904 | -€1,405 | €1,297 | +€2,702 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,405 | €1,297 | +€2,702 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.