KML-clinical support: 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.
KML-clinical support
Largest movements
- Tangible fixed assets +€964,833
up €964,833 (+35.7%), from €2.7m to €3.7m
of which Land and buildings: +€984,225
- Receivables within one year -€291,946
down €291,946 (-76.7%), from €380,791 to €88,845
of which Trade receivables: -€239,690
- Debts after one year +€731,480
up €731,480 (+67.1%), from €1.1m to €1.8m
- Profit (loss) carried forward -€68,492
new in 2026: -€68,492
- Depreciation +€149,444
up €149,444 (+138%), from €108,090 to €257,534
- Financial income -€129,935
down €129,935 (-34.0%), from €381,772 to €251,837
- Financial charges +€32,459
up €32,459 (+70.2%), from €46,257 to €78,716
- Gross operating margin -€25,276
down €25,276 (-51.3%), from €49,259 to €23,984
- Taxes -€24,592
down €24,592 (-98.9%), from €24,854 to €262
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 | €3,122,720 | €3,809,395 | +€686,675 | +22.0% |
| Fixed assets | 21/28 | €2,726,036 | €3,690,870 | +€964,833 | +35.4% |
| Tangible fixed assets | 22/27 | €2,706,356 | €3,671,189 | +€964,833 | +35.7% |
| Land and buildings | 22 | €2,668,683 | €3,652,908 | +€984,225 | +36.9% |
| Plant, machinery and equipment | 23 | €13,502 | €10,766 | -€2,737 | -20.3% |
| Furniture and vehicles | 24 | €14,866 | - | -€14,866 | |
| Other tangible fixed assets | 26 | €9,304 | €7,516 | -€1,789 | -19.2% |
| Financial fixed assets | 28 | €19,681 | €19,681 | = | 0.0% |
| Current assets | 29/58 | €396,684 | €118,525 | -€278,159 | -70.1% |
| Amounts receivable within one year | 40/41 | €380,791 | €88,845 | -€291,946 | -76.7% |
| Trade receivables | 40 | €241,294 | €1,604 | -€239,690 | -99.3% |
| Other amounts receivable | 41 | €139,497 | €87,241 | -€52,256 | -37.5% |
| Cash at bank and in hand | 54/58 | €11,971 | €26,808 | +€14,837 | +124% |
| Deferred charges and accrued income | 490/1 | €3,922 | €2,872 | -€1,050 | -26.8% |
| Total equity and liabilities | 10/49 | €3,122,720 | €3,809,395 | +€686,675 | +22.0% |
| Equity | 10/15 | €1,609,730 | €1,539,378 | -€70,352 | -4.4% |
| Contributions | 10/11 | €18,593 | €18,593 | = | 0.0% |
| Reserves | 13 | €1,591,137 | €1,589,277 | -€1,859 | -0.1% |
| Distributable reserves | 133 | €1,591,137 | €1,589,277 | -€1,859 | -0.1% |
| Profit (loss) carried forward | 14 | - | -€68,492 | -€68,492 | |
| Amounts payable | 17/49 | €1,512,991 | €2,270,017 | +€757,027 | +50.0% |
| Amounts payable after more than one year | 17 | €1,090,219 | €1,821,699 | +€731,480 | +67.1% |
| Financial debts | 170/4 | €1,090,219 | €1,821,699 | +€731,480 | +67.1% |
| Amounts payable within one year | 42/48 | €410,357 | €429,063 | +€18,706 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €158,352 | €181,770 | +€23,418 | +14.8% |
| Trade debts | 44 | €2,120 | €2,096 | -€24 | -1.2% |
| Suppliers | 440/4 | €2,120 | €2,096 | -€24 | -1.2% |
| Taxes, remuneration and social security | 45 | €24,854 | €262 | -€24,592 | -98.9% |
| Taxes | 450/3 | €24,854 | €262 | -€24,592 | -98.9% |
| Other amounts payable | 47/48 | €225,031 | €244,936 | +€19,905 | +8.8% |
| Accrued charges and deferred income | 492/3 | €12,415 | €19,255 | +€6,840 | +55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,090 | €257,534 | +€149,444 | +138% |
| Other operating charges | 640/8 | €6,180 | €9,661 | +€3,481 | +56.3% |
| Gross operating margin | 9900 | €49,259 | €23,984 | -€25,276 | -51.3% |
| Operating profit (loss) | 9901 | -€65,010 | -€243,211 | -€178,200 | -274% |
| Financial income | 75/76B | €381,772 | €251,837 | -€129,935 | -34.0% |
| Recurring financial income | 75 | €381,772 | €251,837 | -€129,935 | -34.0% |
| Financial charges | 65/66B | €46,257 | €78,716 | +€32,459 | +70.2% |
| Recurring financial charges | 65 | €46,257 | €78,716 | +€32,459 | +70.2% |
| Profit (loss) for the period before taxes | 9903 | €270,505 | -€70,090 | -€340,595 | |
| Income taxes | 67/77 | €24,854 | €262 | -€24,592 | -98.9% |
| Profit (loss) for the period | 9904 | €245,651 | -€70,352 | -€316,003 | |
| Profit (loss) for the period to be appropriated | 9905 | €245,651 | -€70,352 | -€316,003 |
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 17 October 2026 via checked.be.