KP MOTORS: what changed
KP MOTORS
Largest movements
- Stocks and contracts -€242,549
down €242,549 (-16.6%), from €1.5m to €1.2m
- Receivables within one year +€199,418
up €199,418 (+34.6%), from €575,666 to €775,083
of which Trade receivables: +€199,727
- Cash +€47,068
up €47,068 (+8.4%), from €563,351 to €610,419
mainly Stocks and contracts (+€242,549) and Net result for the year (+€110,089)
- Short-term financial debts -€125,000
down €125,000 (-8.3%), from €1.5m to €1.4m
- Reserves +€110,089
up €110,089 (+16.3%), from €673,468 to €783,557
of which Distributable reserves: +€110,089
- Tax, wage and social debts +€89,350
up €89,350 (+28.2%), from €316,411 to €405,761
of which Taxes: +€87,446
- Trade debts -€44,036
down €44,036 (-69.6%), from €63,229 to €19,193
- Staff costs +€23,556
up €23,556 (+38.6%), from €61,059 to €84,615
- Gross operating margin +€19,307
up €19,307 (+5.6%), from €341,898 to €361,205
- Financial income -€13,744
down €13,744 (-100.0%), from €13,748 to €4
- Financial charges -€11,466
down €11,466 (-11.7%), from €98,357 to €86,891
- Taxes +€4,389
up €4,389 (+8.4%), from €52,438 to €56,827
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,659,395 | €2,676,106 | +€16,711 | +0.6% |
| Fixed assets | 21/28 | €45,312 | €69,470 | +€24,158 | +53.3% |
| Tangible fixed assets | 22/27 | €44,812 | €68,970 | +€24,158 | +53.9% |
| Plant, machinery and equipment | 23 | €4,505 | €5,045 | +€540 | +12.0% |
| Furniture and vehicles | 24 | €37,254 | €62,705 | +€25,451 | +68.3% |
| Other tangible fixed assets | 26 | €3,053 | €1,220 | -€1,833 | -60.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €2,614,083 | €2,606,636 | -€7,447 | -0.3% |
| Stocks and contracts in progress | 3 | €1,461,563 | €1,219,014 | -€242,549 | -16.6% |
| Stocks | 30/36 | €1,461,563 | €1,219,014 | -€242,549 | -16.6% |
| Amounts receivable within one year | 40/41 | €575,666 | €775,083 | +€199,418 | +34.6% |
| Trade receivables | 40 | €575,357 | €775,083 | +€199,727 | +34.7% |
| Other amounts receivable | 41 | €309 | - | -€309 | |
| Cash at bank and in hand | 54/58 | €563,351 | €610,419 | +€47,068 | +8.4% |
| Deferred charges and accrued income | 490/1 | €13,503 | €2,120 | -€11,383 | -84.3% |
| Total equity and liabilities | 10/49 | €2,659,395 | €2,676,106 | +€16,711 | +0.6% |
| Equity | 10/15 | €692,068 | €802,157 | +€110,089 | +15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €673,468 | €783,557 | +€110,089 | +16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €652,858 | €762,947 | +€110,089 | +16.9% |
| Amounts payable | 17/49 | €1,967,327 | €1,873,949 | -€93,378 | -4.7% |
| Amounts payable within one year | 42/48 | €1,944,640 | €1,864,954 | -€79,686 | -4.1% |
| Financial debts | 43 | €1,505,000 | €1,380,000 | -€125,000 | -8.3% |
| Credit institutions | 430/8 | €1,505,000 | €1,380,000 | -€125,000 | -8.3% |
| Trade debts | 44 | €63,229 | €19,193 | -€44,036 | -69.6% |
| Suppliers | 440/4 | €63,229 | €19,193 | -€44,036 | -69.6% |
| Taxes, remuneration and social security | 45 | €316,411 | €405,761 | +€89,350 | +28.2% |
| Taxes | 450/3 | €305,363 | €392,809 | +€87,446 | +28.6% |
| Remuneration and social security | 454/9 | €11,048 | €12,951 | +€1,904 | +17.2% |
| Other amounts payable | 47/48 | €60,000 | €60,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €22,687 | €8,995 | -€13,692 | -60.4% |
| Remuneration, social security and pensions | 62 | €61,059 | €84,615 | +€23,556 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,081 | €15,639 | -€1,442 | -8.4% |
| Other operating charges | 640/8 | €5,073 | €6,453 | +€1,380 | +27.2% |
| Non-recurring operating charges | 66A | - | €695 | +€695 | |
| Gross operating margin | 9900 | €341,898 | €361,205 | +€19,307 | +5.6% |
| Operating profit (loss) | 9901 | €258,685 | €253,803 | -€4,881 | -1.9% |
| Financial income | 75/76B | €13,748 | €4 | -€13,744 | -100.0% |
| Recurring financial income | 75 | €13,748 | €4 | -€13,744 | -100.0% |
| Financial charges | 65/66B | €98,357 | €86,891 | -€11,466 | -11.7% |
| Recurring financial charges | 65 | €98,357 | €86,891 | -€11,466 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €174,075 | €166,916 | -€7,159 | -4.1% |
| Income taxes | 67/77 | €52,438 | €56,827 | +€4,389 | +8.4% |
| Profit (loss) for the period | 9904 | €121,637 | €110,089 | -€11,548 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €121,637 | €110,089 | -€11,548 | -9.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.