KMARKT: 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.
KMARKT
Largest movements
- Cash +€11,079
up €11,079 (+2,110%), from €525 to €11,604
- Stocks and contracts +€8,674
new in 2025: €8,674
- Tangible fixed assets +€1,949
new in 2025: €1,949
- Receivables within one year +€1,800
up €1,800, from €0 to €1,800
of which Other amounts receivable: +€926
- Other debts +€14,914
up €14,914 (+167%), from €8,920 to €23,834
- Accrued charges and deferred income +€4,800
new in 2025: €4,800
- Tax, wage and social debts +€3,194
up €3,194 (+4,605%), from €69 to €3,263
- Trade debts +€496
up €496 (+246%), from €202 to €698
- Gross operating margin +€7,576
up €7,576, from -€4,005 to €3,571
- Other operating charges +€1,011
up €1,011 (+220%), from €460 to €1,470
- Financial charges +€1,009
up €1,009 (+1,601%), from €63 to €1,072
- Depreciation +€651
new in 2025: €651
- Staff costs -€69
down €69 (-19.7%), from €350 to €281
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €525 | €24,028 | +€23,503 | +4,476% |
| Fixed assets | 21/28 | - | €1,949 | +€1,949 | |
| Tangible fixed assets | 22/27 | - | €1,949 | +€1,949 | |
| Furniture and vehicles | 24 | - | €1,949 | +€1,949 | |
| Current assets | 29/58 | €525 | €22,079 | +€21,554 | +4,104% |
| Stocks and contracts in progress | 3 | - | €8,674 | +€8,674 | |
| Stocks | 30/36 | - | €8,674 | +€8,674 | |
| Amounts receivable within one year | 40/41 | €0 | €1,800 | +€1,800 | |
| Trade receivables | 40 | - | €875 | +€875 | |
| Other amounts receivable | 41 | €0 | €926 | +€926 | |
| Cash at bank and in hand | 54/58 | €525 | €11,604 | +€11,079 | +2,110% |
| Total equity and liabilities | 10/49 | €525 | €24,028 | +€23,503 | +4,476% |
| Equity | 10/15 | -€8,666 | -€8,567 | +€99 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,726 | -€16,627 | +€99 | +0.6% |
| Amounts payable | 17/49 | €9,191 | €32,595 | +€23,404 | +255% |
| Amounts payable within one year | 42/48 | €9,191 | €27,795 | +€18,604 | +202% |
| Trade debts | 44 | €202 | €698 | +€496 | +246% |
| Suppliers | 440/4 | €202 | €698 | +€496 | +246% |
| Taxes, remuneration and social security | 45 | €69 | €3,263 | +€3,194 | +4,605% |
| Taxes | 450/3 | €69 | €3,263 | +€3,194 | +4,605% |
| Other amounts payable | 47/48 | €8,920 | €23,834 | +€14,914 | +167% |
| Accrued charges and deferred income | 492/3 | - | €4,800 | +€4,800 | |
| Remuneration, social security and pensions | 62 | €350 | €281 | -€69 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €651 | +€651 | |
| Other operating charges | 640/8 | €460 | €1,470 | +€1,011 | +220% |
| Gross operating margin | 9900 | -€4,005 | €3,571 | +€7,576 | |
| Operating profit (loss) | 9901 | -€4,814 | €1,169 | +€5,983 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €63 | €1,072 | +€1,009 | +1,601% |
| Recurring financial charges | 65 | €63 | €1,072 | +€1,009 | +1,601% |
| Profit (loss) for the period before taxes | 9903 | -€4,877 | €99 | +€4,976 | |
| Profit (loss) for the period | 9904 | -€4,877 | €99 | +€4,976 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,877 | €99 | +€4,976 |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.