KMS TECHNICS: 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.
KMS TECHNICS
Largest movements
- Tangible fixed assets -€21,982
down €21,982 (-79.2%), from €27,755 to €5,772
of which Furniture and vehicles: -€21,982
- Receivables within one year -€5,452
down €5,452 (-22.0%), from €24,727 to €19,275
of which Other amounts receivable: -€4,952
- Cash -€2,342
no longer reported in 2025 (was €2,342)
mainly Trade debts (-€17,900) and Net result for the year (-€10,475)
- Financial fixed assets +€780
new in 2025: €780
- Trade debts -€17,900
no longer reported in 2025 (was €17,900)
- Profit (loss) carried forward -€10,475
down €10,475 (-59.4%), from €17,644 to €7,169
- Tax, wage and social debts -€8,325
down €8,325 (-61.3%), from €13,589 to €5,263
of which Remuneration and social security: -€7,062
- Accrued charges and deferred income +€8,089
new in 2025: €8,089
- Gross operating margin -€137,124
down €137,124 (-84.8%), from €161,689 to €24,565
- Staff costs -€94,267
down €94,267 (-99.5%), from €94,713 to €447
- Other operating charges +€15,066
up €15,066 (+352%), from €4,285 to €19,351
- Taxes -€7,737
down €7,737, from €6,500 to -€1,237
- Depreciation -€6,664
down €6,664 (-40.4%), from €16,498 to €9,834
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 | €54,823 | €25,827 | -€28,996 | -52.9% |
| Fixed assets | 21/28 | €27,755 | €6,553 | -€21,202 | -76.4% |
| Tangible fixed assets | 22/27 | €27,755 | €5,772 | -€21,982 | -79.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €27,755 | €5,772 | -€21,982 | -79.2% |
| Financial fixed assets | 28 | - | €780 | +€780 | |
| Current assets | 29/58 | €27,069 | €19,275 | -€7,794 | -28.8% |
| Amounts receivable within one year | 40/41 | €24,727 | €19,275 | -€5,452 | -22.0% |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €24,227 | €19,275 | -€4,952 | -20.4% |
| Cash at bank and in hand | 54/58 | €2,342 | - | -€2,342 | |
| Total equity and liabilities | 10/49 | €54,823 | €25,827 | -€28,996 | -52.9% |
| Equity | 10/15 | €22,644 | €12,169 | -€10,475 | -46.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,644 | €7,169 | -€10,475 | -59.4% |
| Amounts payable | 17/49 | €32,179 | €13,658 | -€18,521 | -57.6% |
| Amounts payable within one year | 42/48 | €32,179 | €5,569 | -€26,610 | -82.7% |
| Trade debts | 44 | €17,900 | - | -€17,900 | |
| Suppliers | 440/4 | €17,900 | - | -€17,900 | |
| Taxes, remuneration and social security | 45 | €13,589 | €5,263 | -€8,325 | -61.3% |
| Taxes | 450/3 | €6,527 | €5,263 | -€1,264 | -19.4% |
| Remuneration and social security | 454/9 | €7,062 | - | -€7,062 | |
| Other amounts payable | 47/48 | €690 | €305 | -€385 | -55.7% |
| Accrued charges and deferred income | 492/3 | - | €8,089 | +€8,089 | |
| Remuneration, social security and pensions | 62 | €94,713 | €447 | -€94,267 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,498 | €9,834 | -€6,664 | -40.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €500 | +€500 | |
| Other operating charges | 640/8 | €4,285 | €19,351 | +€15,066 | +352% |
| Non-recurring operating charges | 66A | - | €6,145 | +€6,145 | |
| Gross operating margin | 9900 | €161,689 | €24,565 | -€137,124 | -84.8% |
| Operating profit (loss) | 9901 | €46,193 | -€11,712 | -€57,904 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €8 | - | -€8 | |
| Recurring financial charges | 65 | €8 | - | -€8 | |
| Profit (loss) for the period before taxes | 9903 | €46,185 | -€11,712 | -€57,897 | |
| Income taxes | 67/77 | €6,500 | -€1,237 | -€7,737 | |
| Profit (loss) for the period | 9904 | €39,685 | -€10,475 | -€50,160 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,685 | -€10,475 | -€50,160 |
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.