KMC ENGINEERING 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 ENGINEERING SERVICES
Largest movements
- Cash +€19,072
up €19,072 (+29.2%), from €65,415 to €84,487
mainly Net result for the year (+€47,905) and Other debts (+€25,121)
- Receivables within one year +€9,144
up €9,144 (+128%), from €7,134 to €16,278
of which Trade receivables: +€10,110
- Other debts +€25,121
up €25,121 (+110%), from €22,784 to €47,905
- Tax, wage and social debts +€2,844
up €2,844 (+34.7%), from €8,188 to €11,032
of which Taxes: +€2,491
- Gross operating margin +€32,494
up €32,494 (+112%), from €29,108 to €61,601
- Taxes +€6,292
up €6,292 (+107%), from €5,888 to €12,180
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.
Derived cash bridge
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 | €74,313 | €102,077 | +€27,764 | +37.4% |
| Fixed assets | 21/28 | €1,607 | €1,313 | -€294 | -18.3% |
| Tangible fixed assets | 22/27 | €1,607 | €1,313 | -€294 | -18.3% |
| Furniture and vehicles | 24 | €1,607 | €1,313 | -€294 | -18.3% |
| Current assets | 29/58 | €72,706 | €100,764 | +€28,058 | +38.6% |
| Amounts receivable within one year | 40/41 | €7,134 | €16,278 | +€9,144 | +128% |
| Trade receivables | 40 | €2,822 | €12,932 | +€10,110 | +358% |
| Other amounts receivable | 41 | €4,312 | €3,346 | -€966 | -22.4% |
| Cash at bank and in hand | 54/58 | €65,415 | €84,487 | +€19,072 | +29.2% |
| Deferred charges and accrued income | 490/1 | €158 | - | -€158 | |
| Total equity and liabilities | 10/49 | €74,313 | €102,077 | +€27,764 | +37.4% |
| Equity | 10/15 | €42,500 | €42,500 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €37,500 | €37,500 | = | 0.0% |
| Amounts payable | 17/49 | €31,813 | €59,577 | +€27,764 | +87.3% |
| Amounts payable within one year | 42/48 | €31,813 | €59,577 | +€27,764 | +87.3% |
| Trade debts | 44 | €841 | €640 | -€201 | -24.0% |
| Suppliers | 440/4 | €841 | €640 | -€201 | -24.0% |
| Taxes, remuneration and social security | 45 | €8,188 | €11,032 | +€2,844 | +34.7% |
| Taxes | 450/3 | €8,188 | €10,679 | +€2,491 | +30.4% |
| Remuneration and social security | 454/9 | - | €353 | +€353 | |
| Other amounts payable | 47/48 | €22,784 | €47,905 | +€25,121 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,092 | €1,337 | +€245 | +22.4% |
| Other operating charges | 640/8 | €116 | €79 | -€37 | -31.8% |
| Gross operating margin | 9900 | €29,108 | €61,601 | +€32,494 | +112% |
| Operating profit (loss) | 9901 | €27,900 | €60,185 | +€32,286 | +116% |
| Financial income | 75/76B | €676 | €202 | -€474 | -70.2% |
| Recurring financial income | 75 | €676 | €202 | -€474 | -70.2% |
| Financial charges | 65/66B | €308 | €302 | -€6 | -1.9% |
| Recurring financial charges | 65 | €308 | €302 | -€6 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €28,268 | €60,085 | +€31,817 | +113% |
| Income taxes | 67/77 | €5,888 | €12,180 | +€6,292 | +107% |
| Profit (loss) for the period | 9904 | €22,380 | €47,905 | +€25,525 | +114% |
| Profit (loss) for the period to be appropriated | 9905 | €22,380 | €47,905 | +€25,525 | +114% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.