KMPS: 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.
KMPS
Largest movements
- Receivables within one year +€7,863
up €7,863 (+677%), from €1,162 to €9,025
- Tangible fixed assets -€635
down €635 (-45.7%), from €1,390 to €754
- Cash +€250
up €250 (+5.3%), from €4,731 to €4,981
mainly Trade debts (+€6,376) and Net result for the year (+€2,503)
- Trade debts +€6,376
up €6,376 (+8,501%), from €75 to €6,451
- Profit (loss) carried forward +€2,503
up €2,503 (+9.1%), from -€27,445 to -€24,942
- Other debts -€1,552
down €1,552 (-8.9%), from €17,527 to €15,975
- Turnover +€35,226
new in 2025: €35,226
- Purchases and services +€32,080
new in 2025: €32,080
- Gross operating margin +€5,526
up €5,526, from -€1,876 to €3,650
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 | €10,782 | €18,260 | +€7,478 | +69.4% |
| Fixed assets | 21/28 | €1,390 | €754 | -€635 | -45.7% |
| Tangible fixed assets | 22/27 | €1,390 | €754 | -€635 | -45.7% |
| Furniture and vehicles | 24 | €1,390 | €754 | -€635 | -45.7% |
| Current assets | 29/58 | €9,392 | €17,505 | +€8,113 | +86.4% |
| Stocks and contracts in progress | 3 | €3,500 | €3,500 | = | 0.0% |
| Stocks | 30/36 | €3,500 | €3,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,162 | €9,025 | +€7,863 | +677% |
| Trade receivables | 40 | €1,162 | €9,025 | +€7,863 | +677% |
| Cash at bank and in hand | 54/58 | €4,731 | €4,981 | +€250 | +5.3% |
| Total equity and liabilities | 10/49 | €10,782 | €18,260 | +€7,478 | +69.4% |
| Equity | 10/15 | -€7,445 | -€4,942 | +€2,503 | +33.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,445 | -€24,942 | +€2,503 | +9.1% |
| Amounts payable | 17/49 | €18,227 | €23,202 | +€4,975 | +27.3% |
| Amounts payable within one year | 42/48 | €18,227 | €23,202 | +€4,975 | +27.3% |
| Trade debts | 44 | €75 | €6,451 | +€6,376 | +8,501% |
| Suppliers | 440/4 | €75 | €6,451 | +€6,376 | +8,501% |
| Taxes, remuneration and social security | 45 | €625 | €776 | +€151 | +24.1% |
| Taxes | 450/3 | €625 | €776 | +€151 | +24.1% |
| Other amounts payable | 47/48 | €17,527 | €15,975 | -€1,552 | -8.9% |
| Turnover | 70 | - | €35,226 | +€35,226 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €32,080 | +€32,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €524 | €635 | +€111 | +21.2% |
| Other operating charges | 640/8 | €599 | €462 | -€138 | -23.0% |
| Gross operating margin | 9900 | -€1,876 | €3,650 | +€5,526 | |
| Operating profit (loss) | 9901 | -€2,999 | €2,553 | +€5,552 | |
| Financial charges | 65/66B | €53 | €50 | -€2 | -4.6% |
| Recurring financial charges | 65 | €53 | €50 | -€2 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,052 | €2,503 | +€5,555 | |
| Profit (loss) for the period | 9904 | -€3,052 | €2,503 | +€5,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,052 | €2,503 | +€5,555 |
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 14 October 2026 via checked.be.