KS & C°: 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.
KS & C°
Largest movements
- Tangible fixed assets +€11,756
up €11,756 (+71.6%), from €16,422 to €28,178
of which Furniture and vehicles: +€13,782
- Cash +€5,829
up €5,829 (+64.6%), from €9,026 to €14,855
mainly Debts after one year (+€9,181) and Depreciation (+€5,158)
- Receivables within one year -€3,135
down €3,135 (-96.5%), from €3,250 to €114
of which Trade receivables: -€3,250
- Debts after one year +€9,181
new in 2025: €9,181
- Current portion of long-term debt +€2,722
up €2,722, from €0 to €2,722
- Reserves +€2,205
up €2,205 (+26.2%), from €8,415 to €10,620
of which Distributable reserves: +€2,205
- Other debts -€934
down €934 (-68.6%), from €1,362 to €428
- Trade debts +€712
up €712 (+38.0%), from €1,876 to €2,588
- Gross operating margin +€7,015
up €7,015 (+231%), from €3,040 to €10,055
- Depreciation +€3,079
up €3,079 (+148%), from €2,079 to €5,158
- Taxes -€1,771
down €1,771, from €1,657 to -€114
- Financial charges +€736
up €736 (+117%), from €631 to €1,367
- Other operating charges +€512
up €512 (+54.0%), from €949 to €1,460
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 | €29,987 | €44,060 | +€14,073 | +46.9% |
| Fixed assets | 21/28 | €16,422 | €28,178 | +€11,756 | +71.6% |
| Tangible fixed assets | 22/27 | €16,422 | €28,178 | +€11,756 | +71.6% |
| Land and buildings | 22 | €6,735 | €5,928 | -€807 | -12.0% |
| Plant, machinery and equipment | 23 | €2,418 | €1,729 | -€689 | -28.5% |
| Furniture and vehicles | 24 | €909 | €14,691 | +€13,782 | +1,516% |
| Other tangible fixed assets | 26 | €6,359 | €5,829 | -€530 | -8.3% |
| Current assets | 29/58 | €13,565 | €15,882 | +€2,318 | +17.1% |
| Amounts receivable within one year | 40/41 | €3,250 | €114 | -€3,135 | -96.5% |
| Trade receivables | 40 | €3,250 | €0 | -€3,250 | -100% |
| Other amounts receivable | 41 | - | €114 | +€114 | |
| Cash at bank and in hand | 54/58 | €9,026 | €14,855 | +€5,829 | +64.6% |
| Deferred charges and accrued income | 490/1 | €1,288 | €913 | -€376 | -29.2% |
| Total equity and liabilities | 10/49 | €29,987 | €44,060 | +€14,073 | +46.9% |
| Equity | 10/15 | €26,571 | €28,776 | +€2,205 | +8.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,415 | €10,620 | +€2,205 | +26.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Other | 1319 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €6,560 | €8,765 | +€2,205 | +33.6% |
| Profit (loss) carried forward | 14 | €11,956 | €11,956 | = | 0.0% |
| Amounts payable | 17/49 | €3,416 | €15,284 | +€11,869 | +347% |
| Amounts payable after more than one year | 17 | - | €9,181 | +€9,181 | |
| Financial debts | 170/4 | - | €9,181 | +€9,181 | |
| Amounts payable within one year | 42/48 | €3,416 | €6,001 | +€2,585 | +75.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €2,722 | +€2,722 | |
| Trade debts | 44 | €1,876 | €2,588 | +€712 | +38.0% |
| Suppliers | 440/4 | €1,876 | €2,588 | +€712 | +38.0% |
| Taxes, remuneration and social security | 45 | €177 | €262 | +€85 | +47.9% |
| Taxes | 450/3 | €177 | €262 | +€85 | +47.9% |
| Other amounts payable | 47/48 | €1,362 | €428 | -€934 | -68.6% |
| Accrued charges and deferred income | 492/3 | €0 | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,079 | €5,158 | +€3,079 | +148% |
| Other operating charges | 640/8 | €949 | €1,460 | +€512 | +54.0% |
| Gross operating margin | 9900 | €3,040 | €10,055 | +€7,015 | +231% |
| Operating profit (loss) | 9901 | €12 | €3,437 | +€3,425 | +28,072% |
| Financial income | 75/76B | €24 | €20 | -€4 | -17.4% |
| Recurring financial income | 75 | €24 | €20 | -€4 | -17.4% |
| Financial charges | 65/66B | €631 | €1,367 | +€736 | +117% |
| Recurring financial charges | 65 | €631 | €1,367 | +€736 | +117% |
| Profit (loss) for the period before taxes | 9903 | -€595 | €2,090 | +€2,685 | |
| Income taxes | 67/77 | €1,657 | -€114 | -€1,771 | |
| Profit (loss) for the period | 9904 | -€2,252 | €2,205 | +€4,456 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,252 | €2,205 | +€4,456 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.