KMS PRO: what changed
Two fiscal 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.
KMS PRO
Largest movements
- Receivables within one year +€267,310
up €267,310 (+195.8%), from €136,546 to €403,856
of which Trade receivables: +€275,530
- Receivables after one year -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets -€21,567
down €21,567 (-34.7%), from €62,068 to €40,501
of which Leasing and similar rights: -€10,962
- Cash +€8,641
up €8,641 (+102.2%), from €8,459 to €17,100
mainly Trade debts (+€246,755) and Receivables after one year (+€50,000)
- Trade debts +€246,755
up €246,755 (+1558.1%), from €15,837 to €262,591
- Reserves -€30,488
down €30,488 (-23.7%), from €128,469 to €97,981
- Debts after one year -€9,527
down €9,527 (-30.6%), from €31,135 to €21,608
- Gross operating margin -€76,539
down €76,539 (-27.3%), from €280,375 to €203,836
- Staff costs -€54,308
down €54,308 (-28.5%), from €190,535 to €136,227
- Taxes -€5,024
down €5,024 (-32.5%), from €15,478 to €10,454
- Other operating charges +€3,807
up €3,807 (+58.7%), from €6,486 to €10,292
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,673 | €464,006 | +€206,333 | +80.1% |
| Fixed assets | 21/28 | €62,668 | €41,101 | -€21,567 | -34.4% |
| Tangible fixed assets | 22/27 | €62,068 | €40,501 | -€21,567 | -34.7% |
| Plant, machinery and equipment | 23 | €7,605 | €4,660 | -€2,945 | -38.7% |
| Furniture and vehicles | 24 | €2,524 | €1,754 | -€770 | -30.5% |
| Leasing and similar rights | 25 | €45,049 | €34,087 | -€10,962 | -24.3% |
| Other tangible fixed assets | 26 | €6,890 | €0 | -€6,890 | -100.0% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €195,005 | €422,905 | +€227,900 | +116.9% |
| Amounts receivable after more than one year | 29 | €50,000 | €0 | -€50,000 | -100.0% |
| Other amounts receivable | 291 | €50,000 | €0 | -€50,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €136,546 | €403,856 | +€267,310 | +195.8% |
| Trade receivables | 40 | €94,561 | €370,091 | +€275,530 | +291.4% |
| Other amounts receivable | 41 | €41,985 | €33,765 | -€8,220 | -19.6% |
| Cash at bank and in hand | 54/58 | €8,459 | €17,100 | +€8,641 | +102.2% |
| Deferred charges and accrued income | 490/1 | - | €1,949 | +€1,949 | |
| Total equity and liabilities | 10/49 | €257,673 | €464,006 | +€206,333 | +80.1% |
| Equity | 10/15 | €133,469 | €102,981 | -€30,488 | -22.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €128,469 | €97,981 | -€30,488 | -23.7% |
| Distributable reserves | 133 | €128,469 | €97,981 | -€30,488 | -23.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,204 | €361,025 | +€236,821 | +190.7% |
| Amounts payable after more than one year | 17 | €31,135 | €21,608 | -€9,527 | -30.6% |
| Financial debts | 170/4 | €31,135 | €21,608 | -€9,527 | -30.6% |
| Amounts payable within one year | 42/48 | €93,069 | €339,417 | +€246,348 | +264.7% |
| Current portion of amounts payable after more than one year | 42 | €9,018 | €9,527 | +€509 | +5.6% |
| Trade debts | 44 | €15,837 | €262,591 | +€246,755 | +1558.1% |
| Suppliers | 440/4 | €15,837 | €262,591 | +€246,755 | +1558.1% |
| Taxes, remuneration and social security | 45 | €66,614 | €67,299 | +€685 | +1.0% |
| Taxes | 450/3 | €31,508 | €41,777 | +€10,269 | +32.6% |
| Remuneration and social security | 454/9 | €35,106 | €25,521 | -€9,585 | -27.3% |
| Other amounts payable | 47/48 | €1,600 | €0 | -€1,600 | -100.0% |
| Remuneration, social security and pensions | 62 | €190,535 | €136,227 | -€54,308 | -28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,867 | €14,677 | +€1,810 | +14.1% |
| Other operating charges | 640/8 | €6,486 | €10,292 | +€3,807 | +58.7% |
| Gross operating margin | 9900 | €280,375 | €203,836 | -€76,539 | -27.3% |
| Operating profit (loss) | 9901 | €70,488 | €42,640 | -€27,848 | -39.5% |
| Financial income | 75/76B | €1,731 | €10 | -€1,721 | -99.4% |
| Recurring financial income | 75 | €1,731 | €10 | -€1,721 | -99.4% |
| Financial charges | 65/66B | €3,564 | €3,861 | +€296 | +8.3% |
| Recurring financial charges | 65 | €3,564 | €3,861 | +€296 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €68,655 | €38,789 | -€29,866 | -43.5% |
| Income taxes | 67/77 | €15,478 | €10,454 | -€5,024 | -32.5% |
| Profit (loss) for the period | 9904 | €53,177 | €28,335 | -€24,842 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,177 | €28,335 | -€24,842 | -46.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.