kmo - software: 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.
kmo - software
Largest movements
- Cash +€50,070
up €50,070 (+70.3%), from €71,180 to €121,249
mainly Net result for the year (+€76,032) and Other debts (+€60,326)
- Receivables within one year +€29,525
up €29,525 (+50.6%), from €58,319 to €87,844
of which Trade receivables: +€27,901
- Tangible fixed assets +€18,882
up €18,882 (+55.8%), from €33,821 to €52,703
- Intangible fixed assets -€18,061
down €18,061 (-35.1%), from €51,451 to €33,389
- Other debts +€60,326
up €60,326 (+54.5%), from €110,677 to €171,004
- Debts after one year +€16,528
up €16,528 (+191.5%), from €8,630 to €25,158
- Current portion of long-term debt +€5,852
up €5,852 (+68.2%), from €8,575 to €14,427
- Gross operating margin -€28,864
down €28,864 (-10.6%), from €272,642 to €243,779
- Staff costs +€18,430
up €18,430 (+20.7%), from €88,991 to €107,421
- Taxes -€9,435
down €9,435 (-25.0%), from €37,788 to €28,353
- Depreciation -€4,914
down €4,914 (-13.6%), from €36,262 to €31,349
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.
Cash bridge derived
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 | €218,748 | €300,116 | +€81,369 | +37.2% |
| Fixed assets | 21/28 | €85,272 | €86,092 | +€821 | +1.0% |
| Intangible fixed assets | 21 | €51,451 | €33,389 | -€18,061 | -35.1% |
| Tangible fixed assets | 22/27 | €33,821 | €52,703 | +€18,882 | +55.8% |
| Furniture and vehicles | 24 | €33,821 | €52,703 | +€18,882 | +55.8% |
| Current assets | 29/58 | €133,476 | €214,024 | +€80,548 | +60.3% |
| Amounts receivable within one year | 40/41 | €58,319 | €87,844 | +€29,525 | +50.6% |
| Trade receivables | 40 | €58,319 | €86,220 | +€27,901 | +47.8% |
| Other amounts receivable | 41 | - | €1,623 | +€1,623 | |
| Cash at bank and in hand | 54/58 | €71,180 | €121,249 | +€50,070 | +70.3% |
| Deferred charges and accrued income | 490/1 | €3,977 | €4,931 | +€953 | +24.0% |
| Total equity and liabilities | 10/49 | €218,748 | €300,116 | +€81,369 | +37.2% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €200,148 | €281,516 | +€81,369 | +40.7% |
| Amounts payable after more than one year | 17 | €8,630 | €25,158 | +€16,528 | +191.5% |
| Financial debts | 170/4 | €8,630 | €25,158 | +€16,528 | +191.5% |
| Amounts payable within one year | 42/48 | €188,717 | €254,542 | +€65,825 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €8,575 | €14,427 | +€5,852 | +68.2% |
| Trade debts | 44 | €18,039 | €15,527 | -€2,512 | -13.9% |
| Suppliers | 440/4 | €18,039 | €15,527 | -€2,512 | -13.9% |
| Taxes, remuneration and social security | 45 | €51,426 | €53,583 | +€2,158 | +4.2% |
| Taxes | 450/3 | €20,067 | €30,825 | +€10,758 | +53.6% |
| Remuneration and social security | 454/9 | €31,358 | €22,759 | -€8,600 | -27.4% |
| Other amounts payable | 47/48 | €110,677 | €171,004 | +€60,326 | +54.5% |
| Accrued charges and deferred income | 492/3 | €2,800 | €1,816 | -€984 | -35.1% |
| Remuneration, social security and pensions | 62 | €88,991 | €107,421 | +€18,430 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,262 | €31,349 | -€4,914 | -13.6% |
| Other operating charges | 640/8 | €268 | €337 | +€69 | +25.9% |
| Gross operating margin | 9900 | €272,642 | €243,779 | -€28,864 | -10.6% |
| Operating profit (loss) | 9901 | €147,122 | €104,673 | -€42,449 | -28.9% |
| Financial charges | 65/66B | €516 | €288 | -€228 | -44.2% |
| Recurring financial charges | 65 | €516 | €288 | -€228 | -44.2% |
| Profit (loss) for the period before taxes | 9903 | €146,605 | €104,385 | -€42,221 | -28.8% |
| Income taxes | 67/77 | €37,788 | €28,353 | -€9,435 | -25.0% |
| Profit (loss) for the period | 9904 | €108,817 | €76,032 | -€32,785 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €108,817 | €76,032 | -€32,785 | -30.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.