KONAK 26: 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.
KONAK 26
Largest movements
- Receivables within one year +€9,450
up €9,450 (+867%), from €1,090 to €10,540
of which Trade receivables: +€9,672
- Tangible fixed assets -€7,296
down €7,296 (-42.5%), from €17,171 to €9,875
of which Furniture and vehicles: -€5,744
- Cash +€4,176
up €4,176 (+45.5%), from €9,185 to €13,361
mainly Depreciation (+€7,296) and Trade debts (+€7,007)
- Stocks and contracts +€850
new in 2025: €850
- Trade debts +€7,007
up €7,007 (+524%), from €1,336 to €8,343
- Profit (loss) carried forward +€1,117
up €1,117 (+10.6%), from -€10,538 to -€9,420
- Tax, wage and social debts -€1,109
no longer reported in 2025 (was €1,109)
- Gross operating margin -€10,346
down €10,346 (-51.2%), from €20,195 to €9,849
- Taxes -€2,550
no longer reported in 2025 (was €2,550)
- Staff costs -€1,279
no longer reported in 2025 (was €1,279)
- Other operating charges -€582
down €582 (-29.4%), from €1,979 to €1,398
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 | €27,496 | €34,676 | +€7,180 | +26.1% |
| Fixed assets | 21/28 | €17,221 | €9,925 | -€7,296 | -42.4% |
| Tangible fixed assets | 22/27 | €17,171 | €9,875 | -€7,296 | -42.5% |
| Plant, machinery and equipment | 23 | €3,840 | €2,288 | -€1,552 | -40.4% |
| Furniture and vehicles | 24 | €13,330 | €7,587 | -€5,744 | -43.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €10,275 | €24,751 | +€14,476 | +141% |
| Stocks and contracts in progress | 3 | - | €850 | +€850 | |
| Stocks | 30/36 | - | €850 | +€850 | |
| Amounts receivable within one year | 40/41 | €1,090 | €10,540 | +€9,450 | +867% |
| Trade receivables | 40 | €600 | €10,272 | +€9,672 | +1,612% |
| Other amounts receivable | 41 | €490 | €268 | -€222 | -45.3% |
| Cash at bank and in hand | 54/58 | €9,185 | €13,361 | +€4,176 | +45.5% |
| Total equity and liabilities | 10/49 | €27,496 | €34,676 | +€7,180 | +26.1% |
| Equity | 10/15 | €8,062 | €9,180 | +€1,117 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,538 | -€9,420 | +€1,117 | +10.6% |
| Amounts payable | 17/49 | €19,433 | €25,496 | +€6,063 | +31.2% |
| Amounts payable within one year | 42/48 | €19,433 | €25,496 | +€6,063 | +31.2% |
| Trade debts | 44 | €1,336 | €8,343 | +€7,007 | +524% |
| Suppliers | 440/4 | €1,336 | €8,343 | +€7,007 | +524% |
| Taxes, remuneration and social security | 45 | €1,109 | - | -€1,109 | |
| Remuneration and social security | 454/9 | €1,109 | - | -€1,109 | |
| Other amounts payable | 47/48 | €16,988 | €17,153 | +€165 | +1.0% |
| Remuneration, social security and pensions | 62 | €1,279 | - | -€1,279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,296 | €7,296 | = | 0.0% |
| Other operating charges | 640/8 | €1,979 | €1,398 | -€582 | -29.4% |
| Non-recurring operating charges | 66A | €5,000 | - | -€5,000 | |
| Gross operating margin | 9900 | €20,195 | €9,849 | -€10,346 | -51.2% |
| Operating profit (loss) | 9901 | €4,641 | €1,156 | -€3,485 | -75.1% |
| Financial charges | 65/66B | €38 | €38 | = | 0.0% |
| Recurring financial charges | 65 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €4,603 | €1,117 | -€3,485 | -75.7% |
| Income taxes | 67/77 | €2,550 | - | -€2,550 | |
| Profit (loss) for the period | 9904 | €2,053 | €1,117 | -€936 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,053 | €1,117 | -€936 | -45.6% |
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 29 October 2026 via checked.be.