KP IT SERVICES SPRL: 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.
KP IT SERVICES SPRL
Largest movements
- Receivables within one year -€31,935
down €31,935 (-55.4%), from €57,658 to €25,723
of which Trade receivables: -€39,766
- Cash +€29,118
up €29,118 (+103%), from €28,239 to €57,356
mainly Receivables within one year (+€31,935) and Net result for the year (+€27,589)
- Tangible fixed assets -€2,696
down €2,696 (-2.2%), from €120,885 to €118,189
of which Land and buildings: -€2,115
- Reserves +€27,589
up €27,589 (+21.7%), from €127,005 to €154,594
- Other debts -€24,724
no longer reported in 2025 (was €24,724)
- Debts after one year -€9,000
down €9,000 (-37.5%), from €24,000 to €15,000
- Gross operating margin -€12,288
down €12,288 (-18.9%), from €65,016 to €52,728
- Taxes -€2,905
down €2,905 (-19.3%), from €15,029 to €12,125
- Financial charges -€1,226
down €1,226 (-29.7%), from €4,135 to €2,908
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 | €208,364 | €201,760 | -€6,604 | -3.2% |
| Fixed assets | 21/28 | €120,885 | €118,189 | -€2,696 | -2.2% |
| Tangible fixed assets | 22/27 | €120,885 | €118,189 | -€2,696 | -2.2% |
| Land and buildings | 22 | €115,941 | €113,825 | -€2,115 | -1.8% |
| Furniture and vehicles | 24 | €4,945 | €4,364 | -€581 | -11.8% |
| Current assets | 29/58 | €87,478 | €83,571 | -€3,907 | -4.5% |
| Amounts receivable after more than one year | 29 | €1,090 | - | -€1,090 | |
| Trade receivables | 290 | €1,090 | - | -€1,090 | |
| Amounts receivable within one year | 40/41 | €57,658 | €25,723 | -€31,935 | -55.4% |
| Trade receivables | 40 | €57,658 | €17,892 | -€39,766 | -69.0% |
| Other amounts receivable | 41 | - | €7,831 | +€7,831 | |
| Cash at bank and in hand | 54/58 | €28,239 | €57,356 | +€29,118 | +103% |
| Deferred charges and accrued income | 490/1 | €492 | €492 | = | 0.0% |
| Total equity and liabilities | 10/49 | €208,364 | €201,760 | -€6,604 | -3.2% |
| Equity | 10/15 | €133,205 | €160,794 | +€27,589 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,005 | €154,594 | +€27,589 | +21.7% |
| Distributable reserves | 133 | €127,005 | €154,594 | +€27,589 | +21.7% |
| Amounts payable | 17/49 | €75,159 | €40,966 | -€34,193 | -45.5% |
| Amounts payable after more than one year | 17 | €24,000 | €15,000 | -€9,000 | -37.5% |
| Financial debts | 170/4 | €24,000 | €15,000 | -€9,000 | -37.5% |
| Amounts payable within one year | 42/48 | €51,159 | €25,966 | -€25,193 | -49.2% |
| Current portion of amounts payable after more than one year | 42 | €9,000 | €9,000 | = | 0.0% |
| Trade debts | 44 | - | €660 | +€660 | |
| Suppliers | 440/4 | - | €660 | +€660 | |
| Taxes, remuneration and social security | 45 | €17,435 | €16,306 | -€1,128 | -6.5% |
| Taxes | 450/3 | €17,435 | €16,306 | -€1,128 | -6.5% |
| Other amounts payable | 47/48 | €24,724 | - | -€24,724 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,416 | €8,614 | +€198 | +2.4% |
| Other operating charges | 640/8 | €1,591 | €1,653 | +€62 | +3.9% |
| Gross operating margin | 9900 | €65,016 | €52,728 | -€12,288 | -18.9% |
| Operating profit (loss) | 9901 | €55,008 | €42,461 | -€12,547 | -22.8% |
| Financial income | 75/76B | - | €162 | +€162 | |
| Recurring financial income | 75 | - | €162 | +€162 | |
| Financial charges | 65/66B | €4,135 | €2,908 | -€1,226 | -29.7% |
| Recurring financial charges | 65 | €4,135 | €2,908 | -€1,226 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €50,874 | €39,714 | -€11,160 | -21.9% |
| Income taxes | 67/77 | €15,029 | €12,125 | -€2,905 | -19.3% |
| Profit (loss) for the period | 9904 | €35,844 | €27,589 | -€8,255 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,844 | €27,589 | -€8,255 | -23.0% |
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 28 October 2026 via checked.be.