KMC CARE & SERVICES: 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.
KMC CARE & SERVICES
Largest movements
- Receivables within one year +€21,039
up €21,039 (+15.8%), from €133,110 to €154,150
of which Other amounts receivable: +€34,803
- Tangible fixed assets +€7,537
up €7,537 (+3.0%), from €252,127 to €259,663
of which Plant, machinery and equipment: +€16,288
- Reserves +€54,000
up €54,000 (+45.0%), from €120,000 to €174,000
- Profit (loss) carried forward -€40,024
down €40,024 (-13.3%), from €301,739 to €261,715
- Other debts +€28,000
new in 2026: €28,000
- Debts after one year -€22,869
down €22,869 (-31.4%), from €72,755 to €49,886
- Tax, wage and social debts +€7,462
up €7,462 (+33.0%), from €22,578 to €30,040
- Gross operating margin -€36,360
down €36,360 (-27.4%), from €132,624 to €96,264
- Taxes -€7,964
down €7,964 (-27.4%), from €29,114 to €21,151
- Depreciation +€3,667
up €3,667 (+31.1%), from €11,798 to €15,465
- Other operating charges +€2,152
up €2,152 (+556%), from €387 to €2,539
From the 2025 result to the 2026 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
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €547,568 | €578,011 | +€30,443 | +5.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €252,127 | €259,663 | +€7,537 | +3.0% |
| Tangible fixed assets | 22/27 | €252,127 | €259,663 | +€7,537 | +3.0% |
| Land and buildings | 22 | €200,697 | €191,946 | -€8,751 | -4.4% |
| Plant, machinery and equipment | 23 | €51,429 | €67,717 | +€16,288 | +31.7% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €295,442 | €318,348 | +€22,906 | +7.8% |
| Amounts receivable after more than one year | 29 | €115,000 | €115,000 | = | 0.0% |
| Other amounts receivable | 291 | €115,000 | €115,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €133,110 | €154,150 | +€21,039 | +15.8% |
| Trade receivables | 40 | €23,844 | €10,080 | -€13,764 | -57.7% |
| Other amounts receivable | 41 | €109,267 | €144,070 | +€34,803 | +31.9% |
| Cash at bank and in hand | 54/58 | €47,331 | €47,520 | +€189 | +0.4% |
| Deferred charges and accrued income | 490/1 | - | €1,678 | +€1,678 | |
| Total equity and liabilities | 10/49 | €547,568 | €578,011 | +€30,443 | +5.6% |
| Equity | 10/15 | €429,799 | €443,775 | +€13,976 | +3.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €120,000 | €174,000 | +€54,000 | +45.0% |
| Distributable reserves | 133 | €120,000 | €174,000 | +€54,000 | +45.0% |
| Profit (loss) carried forward | 14 | €301,739 | €261,715 | -€40,024 | -13.3% |
| Amounts payable | 17/49 | €117,769 | €134,236 | +€16,467 | +14.0% |
| Amounts payable after more than one year | 17 | €72,755 | €49,886 | -€22,869 | -31.4% |
| Financial debts | 170/4 | €72,755 | €49,886 | -€22,869 | -31.4% |
| Amounts payable within one year | 42/48 | €45,014 | €84,351 | +€39,337 | +87.4% |
| Current portion of amounts payable after more than one year | 42 | €22,436 | €24,744 | +€2,309 | +10.3% |
| Trade debts | 44 | - | €1,566 | +€1,566 | |
| Suppliers | 440/4 | - | €1,566 | +€1,566 | |
| Taxes, remuneration and social security | 45 | €22,578 | €30,040 | +€7,462 | +33.0% |
| Taxes | 450/3 | €22,578 | €30,040 | +€7,462 | +33.0% |
| Other amounts payable | 47/48 | - | €28,000 | +€28,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,798 | €15,465 | +€3,667 | +31.1% |
| Other operating charges | 640/8 | €387 | €2,539 | +€2,152 | +556% |
| Gross operating margin | 9900 | €132,624 | €96,264 | -€36,360 | -27.4% |
| Operating profit (loss) | 9901 | €120,439 | €78,260 | -€42,178 | -35.0% |
| Financial charges | 65/66B | €2,979 | €3,134 | +€154 | +5.2% |
| Recurring financial charges | 65 | €2,979 | €3,134 | +€154 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €117,459 | €75,127 | -€42,332 | -36.0% |
| Income taxes | 67/77 | €29,114 | €21,151 | -€7,964 | -27.4% |
| Profit (loss) for the period | 9904 | €88,345 | €53,976 | -€34,369 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €88,345 | €53,976 | -€34,369 | -38.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.