KMc: 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.
KMc
Largest movements
- Receivables within one year +€8,743
up €8,743 (+165.2%), from €5,294 to €14,037
of which Trade receivables: +€8,700
- Cash +€4,321
up €4,321 (+43.1%), from €10,029 to €14,351
mainly Net result for the year (+€11,352) and Other debts (+€9,796)
- Stocks and contracts +€1,841
up €1,841 (+101.8%), from €1,809 to €3,649
- Deferred charges and accrued income +€818
up €818 (+87.8%), from €932 to €1,750
- Tangible fixed assets +€569
new in 2024: €569
- Profit (loss) carried forward +€10,519
up €10,519 (+464.3%), from €2,266 to €12,784
- Other debts +€9,796
up €9,796 (+207.0%), from €4,733 to €14,529
- Tax, wage and social debts -€3,927
down €3,927 (-58.8%), from €6,677 to €2,750
of which Remuneration and social security: -€4,933
- Gross operating margin +€10,284
up €10,284 (+138.0%), from €7,454 to €17,738
- Taxes +€2,608
up €2,608 (+193.3%), from €1,349 to €3,957
- Staff costs -€1,242
down €1,242 (-100.0%), from €1,242 to €0
- Financial charges -€251
down €251 (-9.7%), from €2,578 to €2,327
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,430 | €35,709 | +€16,279 | +83.8% |
| Formation expenses | 20 | €1,367 | €1,353 | -€14 | -1.0% |
| Fixed assets | 21/28 | - | €569 | +€569 | |
| Tangible fixed assets | 22/27 | - | €569 | +€569 | |
| Furniture and vehicles | 24 | - | €569 | +€569 | |
| Current assets | 29/58 | €18,063 | €33,786 | +€15,723 | +87.0% |
| Stocks and contracts in progress | 3 | €1,809 | €3,649 | +€1,841 | +101.8% |
| Stocks | 30/36 | €1,809 | €3,649 | +€1,841 | +101.8% |
| Amounts receivable within one year | 40/41 | €5,294 | €14,037 | +€8,743 | +165.2% |
| Trade receivables | 40 | €5,294 | €13,994 | +€8,700 | +164.4% |
| Other amounts receivable | 41 | - | €43 | +€43 | |
| Cash at bank and in hand | 54/58 | €10,029 | €14,351 | +€4,321 | +43.1% |
| Deferred charges and accrued income | 490/1 | €932 | €1,750 | +€818 | +87.8% |
| Total equity and liabilities | 10/49 | €19,430 | €35,709 | +€16,279 | +83.8% |
| Equity | 10/15 | €5,266 | €15,784 | +€10,519 | +199.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,266 | €12,784 | +€10,519 | +464.3% |
| Amounts payable | 17/49 | €14,164 | €19,924 | +€5,760 | +40.7% |
| Amounts payable within one year | 42/48 | €14,160 | €19,677 | +€5,516 | +39.0% |
| Financial debts | 43 | €160 | €0 | -€160 | -100.0% |
| Credit institutions | 430/8 | €160 | €0 | -€160 | -100.0% |
| Trade debts | 44 | €2,590 | €2,398 | -€192 | -7.4% |
| Suppliers | 440/4 | €2,590 | €2,398 | -€192 | -7.4% |
| Taxes, remuneration and social security | 45 | €6,677 | €2,750 | -€3,927 | -58.8% |
| Taxes | 450/3 | €1,744 | €2,750 | +€1,006 | +57.7% |
| Remuneration and social security | 454/9 | €4,933 | €0 | -€4,933 | -100.0% |
| Other amounts payable | 47/48 | €4,733 | €14,529 | +€9,796 | +207.0% |
| Accrued charges and deferred income | 492/3 | €4 | €248 | +€243 | +5866.5% |
| Remuneration, social security and pensions | 62 | €1,242 | €0 | -€1,242 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18 | €105 | +€86 | +468.9% |
| Gross operating margin | 9900 | €7,454 | €17,738 | +€10,284 | +138.0% |
| Operating profit (loss) | 9901 | €6,193 | €17,633 | +€11,440 | +184.7% |
| Financial income | 75/76B | €0 | €3 | +€3 | +7100.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +7100.0% |
| Financial charges | 65/66B | €2,578 | €2,327 | -€251 | -9.7% |
| Recurring financial charges | 65 | €2,578 | €2,327 | -€251 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €3,615 | €15,309 | +€11,694 | +323.5% |
| Income taxes | 67/77 | €1,349 | €3,957 | +€2,608 | +193.3% |
| Profit (loss) for the period | 9904 | €2,266 | €11,352 | +€9,086 | +401.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,266 | €11,352 | +€9,086 | +401.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.