KPS CONSTRUCT: 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.
KPS CONSTRUCT
Largest movements
- Receivables within one year +€8,198
up €8,198 (+75.6%), from €10,838 to €19,036
of which Trade receivables: +€5,736
- Trade debts +€5,667
up €5,667 (+1,117%), from €507 to €6,175
- Profit (loss) carried forward +€2,279
up €2,279 (+71.7%), from €3,177 to €5,456
- Other debts +€490
up €490 (+426%), from €115 to €605
- Tax, wage and social debts -€251
down €251 (-4.5%), from €5,625 to €5,373
of which Taxes: -€1,201
- Gross operating margin +€5,886
up €5,886, from -€496 to €5,389
- Financial charges -€1,580
down €1,580 (-42.2%), from €3,744 to €2,164
- Other operating charges +€1,081
new in 2025: €1,081
- Financial income +€135
up €135 (+675,700%), from €0 to €135
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 | €10,924 | €19,109 | +€8,185 | +74.9% |
| Current assets | 29/58 | €10,924 | €19,109 | +€8,185 | +74.9% |
| Amounts receivable within one year | 40/41 | €10,838 | €19,036 | +€8,198 | +75.6% |
| Trade receivables | 40 | €9,212 | €14,948 | +€5,736 | +62.3% |
| Other amounts receivable | 41 | €1,626 | €4,088 | +€2,462 | +151% |
| Cash at bank and in hand | 54/58 | €86 | €34 | -€53 | -60.8% |
| Deferred charges and accrued income | 490/1 | - | €39 | +€39 | |
| Total equity and liabilities | 10/49 | €10,924 | €19,109 | +€8,185 | +74.9% |
| Equity | 10/15 | €4,677 | €6,956 | +€2,279 | +48.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,177 | €5,456 | +€2,279 | +71.7% |
| Amounts payable | 17/49 | €6,247 | €12,153 | +€5,906 | +94.5% |
| Amounts payable within one year | 42/48 | €6,247 | €12,153 | +€5,906 | +94.5% |
| Trade debts | 44 | €507 | €6,175 | +€5,667 | +1,117% |
| Suppliers | 440/4 | €507 | €6,175 | +€5,667 | +1,117% |
| Taxes, remuneration and social security | 45 | €5,625 | €5,373 | -€251 | -4.5% |
| Taxes | 450/3 | €3,525 | €2,323 | -€1,201 | -34.1% |
| Remuneration and social security | 454/9 | €2,100 | €3,050 | +€950 | +45.2% |
| Other amounts payable | 47/48 | €115 | €605 | +€490 | +426% |
| Other operating charges | 640/8 | - | €1,081 | +€1,081 | |
| Gross operating margin | 9900 | -€496 | €5,389 | +€5,886 | |
| Operating profit (loss) | 9901 | -€496 | €4,308 | +€4,804 | |
| Financial income | 75/76B | €0 | €135 | +€135 | +675,700% |
| Recurring financial income | 75 | €0 | €135 | +€135 | +675,700% |
| Financial charges | 65/66B | €3,744 | €2,164 | -€1,580 | -42.2% |
| Recurring financial charges | 65 | €3,744 | €2,164 | -€1,580 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,240 | €2,279 | +€6,519 | |
| Profit (loss) for the period | 9904 | -€4,240 | €2,279 | +€6,519 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,240 | €2,279 | +€6,519 |
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 13 October 2026 via checked.be.