KS ARCHITECTES: what changed
KS ARCHITECTES
Largest movements
- Cash +€27,488
up €27,488 (+87.2%), from €31,508 to €58,996
mainly Depreciation (+€24,498) and Deferred charges and accrued income (+€14,397)
- Receivables within one year +€22,995
up €22,995 (+55.2%), from €41,633 to €64,627
of which Other amounts receivable: +€16,251
- Tangible fixed assets -€17,276
down €17,276 (-10.5%), from €164,243 to €146,967
of which Land and buildings: -€16,088
- Deferred charges and accrued income -€14,397
down €14,397 (-37.9%), from €37,948 to €23,551
- Intangible fixed assets -€4,330
down €4,330 (-26.1%), from €16,574 to €12,244
- Other debts +€9,546
up €9,546 (+16.6%), from €57,431 to €66,977
- Debts after one year -€8,964
down €8,964 (-6.2%), from €145,131 to €136,168
- Trade debts +€7,879
up €7,879 (+110%), from €7,165 to €15,044
- Advances received -€7,050
down €7,050 (-100%), from €7,050 to €0
- Tax, wage and social debts +€6,707
up €6,707 (+64.9%), from €10,341 to €17,048
of which Taxes: +€4,848
- Financial charges -€65,439
down €65,439 (-62.8%), from €104,182 to €38,743
- Gross operating margin -€61,828
down €61,828 (-45.6%), from €135,679 to €73,852
- Other operating charges +€2,215
up €2,215 (+69.9%), from €3,170 to €5,386
- Depreciation +€2,211
up €2,211 (+9.9%), from €22,287 to €24,498
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 | €291,906 | €306,385 | +€14,479 | +5.0% |
| Fixed assets | 21/28 | €180,817 | €159,211 | -€21,606 | -11.9% |
| Intangible fixed assets | 21 | €16,574 | €12,244 | -€4,330 | -26.1% |
| Tangible fixed assets | 22/27 | €164,243 | €146,967 | -€17,276 | -10.5% |
| Land and buildings | 22 | €158,266 | €142,178 | -€16,088 | -10.2% |
| Furniture and vehicles | 24 | €5,977 | €4,789 | -€1,189 | -19.9% |
| Current assets | 29/58 | €111,089 | €147,174 | +€36,086 | +32.5% |
| Amounts receivable within one year | 40/41 | €41,633 | €64,627 | +€22,995 | +55.2% |
| Trade receivables | 40 | €41,633 | €48,377 | +€6,744 | +16.2% |
| Other amounts receivable | 41 | €0 | €16,251 | +€16,251 | |
| Cash at bank and in hand | 54/58 | €31,508 | €58,996 | +€27,488 | +87.2% |
| Deferred charges and accrued income | 490/1 | €37,948 | €23,551 | -€14,397 | -37.9% |
| Total equity and liabilities | 10/49 | €291,906 | €306,385 | +€14,479 | +5.0% |
| Equity | 10/15 | €55,705 | €60,718 | +€5,014 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,105 | €42,118 | +€5,014 | +13.5% |
| Distributable reserves | 133 | €37,105 | €42,118 | +€5,014 | +13.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €236,201 | €245,667 | +€9,466 | +4.0% |
| Amounts payable after more than one year | 17 | €145,131 | €136,168 | -€8,964 | -6.2% |
| Financial debts | 170/4 | €145,131 | €136,168 | -€8,964 | -6.2% |
| Amounts payable within one year | 42/48 | €90,758 | €108,032 | +€17,274 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €8,770 | €8,964 | +€193 | +2.2% |
| Trade debts | 44 | €7,165 | €15,044 | +€7,879 | +110% |
| Suppliers | 440/4 | €7,165 | €15,044 | +€7,879 | +110% |
| Advances received on contracts in progress | 46 | €7,050 | €0 | -€7,050 | -100% |
| Taxes, remuneration and social security | 45 | €10,341 | €17,048 | +€6,707 | +64.9% |
| Taxes | 450/3 | €10,341 | €15,190 | +€4,848 | +46.9% |
| Remuneration and social security | 454/9 | €0 | €1,858 | +€1,858 | |
| Other amounts payable | 47/48 | €57,431 | €66,977 | +€9,546 | +16.6% |
| Accrued charges and deferred income | 492/3 | €311 | €1,467 | +€1,155 | +371% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,287 | €24,498 | +€2,211 | +9.9% |
| Other operating charges | 640/8 | €3,170 | €5,386 | +€2,215 | +69.9% |
| Gross operating margin | 9900 | €135,679 | €73,852 | -€61,828 | -45.6% |
| Operating profit (loss) | 9901 | €110,222 | €43,968 | -€66,254 | -60.1% |
| Financial income | 75/76B | €2 | €69 | +€67 | +4,212% |
| Recurring financial income | 75 | €2 | €69 | +€67 | +4,212% |
| Financial charges | 65/66B | €104,182 | €38,743 | -€65,439 | -62.8% |
| Recurring financial charges | 65 | €104,182 | €38,743 | -€65,439 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €6,042 | €5,294 | -€748 | -12.4% |
| Income taxes | 67/77 | €279 | €280 | +€1 | +0.5% |
| Profit (loss) for the period | 9904 | €5,763 | €5,014 | -€749 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,763 | €5,014 | -€749 | -13.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.