KON: 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.
KON
Largest movements
- Cash +€1,672
up €1,672 (+13.9%), from €12,030 to €13,702
mainly Net result for the year (+€18,320) and Tax, wage and social debts (+€6,562)
- Deferred charges and accrued income -€942
down €942 (-24.5%), from €3,847 to €2,905
- Receivables within one year -€611
down €611 (-5.1%), from €11,864 to €11,253
of which Other amounts receivable: -€399
- Tangible fixed assets -€342
down €342 (-6.6%), from €5,180 to €4,839
- Debts after one year -€25,000
down €25,000 (-83.3%), from €30,000 to €5,000
- Profit (loss) carried forward +€18,320
up €18,320 (+33.7%), from -€54,437 to -€36,117
- Tax, wage and social debts +€6,562
up €6,562 (+80.9%), from €8,107 to €14,670
- Trade debts -€355
down €355 (-1.2%), from €29,444 to €29,089
- Gross operating margin +€21,444
up €21,444 (+204.2%), from €10,504 to €31,947
- Taxes +€6,040
up €6,040 (+280.2%), from €2,155 to €8,195
- Other operating charges +€710
up €710 (+50.4%), from €1,408 to €2,118
- Depreciation +€522
up €522 (+22.3%), from €2,336 to €2,858
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 | €32,921 | €32,699 | -€222 | -0.7% |
| Fixed assets | 21/28 | €5,180 | €4,839 | -€342 | -6.6% |
| Tangible fixed assets | 22/27 | €5,180 | €4,839 | -€342 | -6.6% |
| Furniture and vehicles | 24 | €5,180 | €4,839 | -€342 | -6.6% |
| Current assets | 29/58 | €27,741 | €27,860 | +€120 | +0.4% |
| Amounts receivable within one year | 40/41 | €11,864 | €11,253 | -€611 | -5.1% |
| Trade receivables | 40 | €11,465 | €11,253 | -€212 | -1.8% |
| Other amounts receivable | 41 | €399 | - | -€399 | |
| Cash at bank and in hand | 54/58 | €12,030 | €13,702 | +€1,672 | +13.9% |
| Deferred charges and accrued income | 490/1 | €3,847 | €2,905 | -€942 | -24.5% |
| Total equity and liabilities | 10/49 | €32,921 | €32,699 | -€222 | -0.7% |
| Equity | 10/15 | -€35,837 | -€17,517 | +€18,320 | +51.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,437 | -€36,117 | +€18,320 | +33.7% |
| Amounts payable | 17/49 | €68,758 | €50,216 | -€18,542 | -27.0% |
| Amounts payable after more than one year | 17 | €30,000 | €5,000 | -€25,000 | -83.3% |
| Financial debts | 170/4 | €30,000 | €5,000 | -€25,000 | -83.3% |
| Amounts payable within one year | 42/48 | €38,758 | €45,216 | +€6,458 | +16.7% |
| Trade debts | 44 | €29,444 | €29,089 | -€355 | -1.2% |
| Suppliers | 440/4 | €29,444 | €29,089 | -€355 | -1.2% |
| Taxes, remuneration and social security | 45 | €8,107 | €14,670 | +€6,562 | +80.9% |
| Taxes | 450/3 | €8,107 | €14,670 | +€6,562 | +80.9% |
| Other amounts payable | 47/48 | €1,206 | €1,457 | +€250 | +20.8% |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,336 | €2,858 | +€522 | +22.3% |
| Other operating charges | 640/8 | €1,408 | €2,118 | +€710 | +50.4% |
| Non-recurring operating charges | 66A | €5,228 | - | -€5,228 | |
| Gross operating margin | 9900 | €10,504 | €31,947 | +€21,444 | +204.2% |
| Operating profit (loss) | 9901 | €1,144 | €26,572 | +€25,427 | +2222.5% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €49 | €57 | +€7 | +14.5% |
| Recurring financial charges | 65 | €49 | €57 | +€7 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €1,103 | €26,515 | +€25,412 | +2303.8% |
| Income taxes | 67/77 | €2,155 | €8,195 | +€6,040 | +280.2% |
| Profit (loss) for the period | 9904 | -€1,052 | €18,320 | +€19,372 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,052 | €18,320 | +€19,372 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.