KMS7: 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.
KMS7
Largest movements
- Tangible fixed assets +€122,023
up €122,023 (+291.9%), from €41,798 to €163,821
- Receivables within one year +€17,313
up €17,313 (+66.2%), from €26,170 to €43,483
of which Trade receivables: +€19,488
- Cash +€15,041
up €15,041 (+77.1%), from €19,501 to €34,541
mainly Debts after one year (+€53,979) and Depreciation (+€39,128)
- Deferred charges and accrued income +€3,253
new in 2024: €3,253
- Debts after one year +€53,979
new in 2024: €53,979
- Profit (loss) carried forward +€38,464
up €38,464 (+190.2%), from €20,221 to €58,685
- Current portion of long-term debt +€30,363
new in 2024: €30,363
- Trade debts +€21,191
up €21,191 (+75.6%), from €28,037 to €49,228
- Tax, wage and social debts +€13,633
up €13,633 (+48.9%), from €27,852 to €41,485
of which Remuneration and social security: +€13,501
- Gross operating margin +€76,360
up €76,360 (+248.4%), from €30,739 to €107,099
- Depreciation +€32,661
up €32,661 (+505.1%), from €6,467 to €39,128
- Other operating charges +€16,007
up €16,007 (+414.4%), from €3,862 to €19,869
- Financial charges +€6,625
up €6,625 (+3497.0%), from €189 to €6,814
of which Financial charges: +€6,577
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 | €87,469 | €245,099 | +€157,630 | +180.2% |
| Fixed assets | 21/28 | €41,798 | €163,821 | +€122,023 | +291.9% |
| Tangible fixed assets | 22/27 | €41,798 | €163,821 | +€122,023 | +291.9% |
| Furniture and vehicles | 24 | €41,798 | €163,821 | +€122,023 | +291.9% |
| Current assets | 29/58 | €45,671 | €81,278 | +€35,607 | +78.0% |
| Amounts receivable within one year | 40/41 | €26,170 | €43,483 | +€17,313 | +66.2% |
| Trade receivables | 40 | €23,995 | €43,483 | +€19,488 | +81.2% |
| Other amounts receivable | 41 | €2,175 | - | -€2,175 | |
| Cash at bank and in hand | 54/58 | €19,501 | €34,541 | +€15,041 | +77.1% |
| Deferred charges and accrued income | 490/1 | - | €3,253 | +€3,253 | |
| Total equity and liabilities | 10/49 | €87,469 | €245,099 | +€157,630 | +180.2% |
| Equity | 10/15 | €30,221 | €68,685 | +€38,464 | +127.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,221 | €58,685 | +€38,464 | +190.2% |
| Amounts payable | 17/49 | €57,248 | €176,414 | +€119,166 | +208.2% |
| Amounts payable after more than one year | 17 | - | €53,979 | +€53,979 | |
| Financial debts | 170/4 | - | €53,979 | +€53,979 | |
| Amounts payable within one year | 42/48 | €57,248 | €122,435 | +€65,187 | +113.9% |
| Current portion of amounts payable after more than one year | 42 | - | €30,363 | +€30,363 | |
| Trade debts | 44 | €28,037 | €49,228 | +€21,191 | +75.6% |
| Suppliers | 440/4 | €28,037 | €49,228 | +€21,191 | +75.6% |
| Taxes, remuneration and social security | 45 | €27,852 | €41,485 | +€13,633 | +48.9% |
| Taxes | 450/3 | - | €132 | +€132 | |
| Remuneration and social security | 454/9 | €27,852 | €41,353 | +€13,501 | +48.5% |
| Other amounts payable | 47/48 | €1,359 | €1,359 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,467 | €39,128 | +€32,661 | +505.1% |
| Other operating charges | 640/8 | €3,862 | €19,869 | +€16,007 | +414.4% |
| Non-recurring operating charges | 66A | - | €2,825 | +€2,825 | |
| Gross operating margin | 9900 | €30,739 | €107,099 | +€76,360 | +248.4% |
| Operating profit (loss) | 9901 | €20,410 | €45,278 | +€24,868 | +121.8% |
| Financial charges | 65/66B | €189 | €6,814 | +€6,625 | +3497.0% |
| Recurring financial charges | 65 | €189 | €6,767 | +€6,577 | +3471.9% |
| Non-recurring financial charges | 66B | - | €48 | +€48 | |
| Profit (loss) for the period before taxes | 9903 | €20,221 | €38,464 | +€18,243 | +90.2% |
| Profit (loss) for the period | 9904 | €20,221 | €38,464 | +€18,243 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,221 | €38,464 | +€18,243 | +90.2% |
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 29 September 2026 via checked.be.