KS Création: what changed
Two fiscal 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 Création
Largest movements
- Tangible fixed assets -€3,651
down €3,651 (-17.8%), from €20,509 to €16,858
of which Furniture and vehicles: -€4,731
- Receivables within one year +€3,091
up €3,091 (+65.1%), from €4,747 to €7,838
of which Trade receivables: +€3,935
- Deferred charges and accrued income -€981
no longer reported in 2025 (was €981)
- Cash +€956
up €956 (+8.1%), from €11,855 to €12,811
mainly Trade debts (+€13,660) and Depreciation (+€5,621)
- Trade debts +€13,660
up €13,660 (+272.4%), from €5,014 to €18,674
- Profit (loss) carried forward -€10,133
down €10,133, from €5,586 to -€4,546
- Debts after one year -€8,655
no longer reported in 2025 (was €8,655)
- Advances received +€4,160
new in 2025: €4,160
- Other debts +€1,412
up €1,412 (+12388.9%), from €11 to €1,424
- Staff costs +€51,558
new in 2025: €51,558
- Gross operating margin +€42,138
up €42,138 (+543.8%), from €7,749 to €49,886
- Depreciation +€5,145
up €5,145 (+1079.6%), from €477 to €5,621
- Other operating charges +€2,226
new in 2025: €2,226
- Taxes -€1,674
no longer reported in 2025 (was €1,674)
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.
Cash bridge derived
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 | €38,297 | €37,712 | -€585 | -1.5% |
| Fixed assets | 21/28 | €20,714 | €17,063 | -€3,651 | -17.6% |
| Tangible fixed assets | 22/27 | €20,509 | €16,858 | -€3,651 | -17.8% |
| Plant, machinery and equipment | 23 | €1,957 | €3,038 | +€1,081 | +55.2% |
| Furniture and vehicles | 24 | €18,552 | €13,821 | -€4,731 | -25.5% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €17,583 | €20,648 | +€3,066 | +17.4% |
| Amounts receivable within one year | 40/41 | €4,747 | €7,838 | +€3,091 | +65.1% |
| Trade receivables | 40 | €3,626 | €7,560 | +€3,935 | +108.5% |
| Other amounts receivable | 41 | €1,121 | €277 | -€844 | -75.3% |
| Cash at bank and in hand | 54/58 | €11,855 | €12,811 | +€956 | +8.1% |
| Deferred charges and accrued income | 490/1 | €981 | - | -€981 | |
| Total equity and liabilities | 10/49 | €38,297 | €37,712 | -€585 | -1.5% |
| Equity | 10/15 | €10,586 | €454 | -€10,133 | -95.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,586 | -€4,546 | -€10,133 | |
| Amounts payable | 17/49 | €27,710 | €37,258 | +€9,548 | +34.5% |
| Amounts payable after more than one year | 17 | €8,655 | - | -€8,655 | |
| Financial debts | 170/4 | €8,655 | - | -€8,655 | |
| Amounts payable within one year | 42/48 | €19,055 | €37,258 | +€18,203 | +95.5% |
| Current portion of amounts payable after more than one year | 42 | €8,345 | €8,655 | +€311 | +3.7% |
| Trade debts | 44 | €5,014 | €18,674 | +€13,660 | +272.4% |
| Suppliers | 440/4 | €5,014 | €18,674 | +€13,660 | +272.4% |
| Advances received on contracts in progress | 46 | - | €4,160 | +€4,160 | |
| Taxes, remuneration and social security | 45 | €5,685 | €4,345 | -€1,340 | -23.6% |
| Taxes | 450/3 | €2,001 | €1,674 | -€327 | -16.3% |
| Remuneration and social security | 454/9 | €3,684 | €2,670 | -€1,014 | -27.5% |
| Other amounts payable | 47/48 | €11 | €1,424 | +€1,412 | +12388.9% |
| Remuneration, social security and pensions | 62 | - | €51,558 | +€51,558 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €477 | €5,621 | +€5,145 | +1079.6% |
| Other operating charges | 640/8 | - | €2,226 | +€2,226 | |
| Gross operating margin | 9900 | €7,749 | €49,886 | +€42,138 | +543.8% |
| Operating profit (loss) | 9901 | €7,272 | -€9,519 | -€16,791 | |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €12 | €623 | +€612 | +5312.9% |
| Recurring financial charges | 65 | €12 | €623 | +€612 | +5312.9% |
| Profit (loss) for the period before taxes | 9903 | €7,261 | -€10,133 | -€17,393 | |
| Income taxes | 67/77 | €1,674 | - | -€1,674 | |
| Profit (loss) for the period | 9904 | €5,586 | -€10,133 | -€15,719 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,586 | -€10,133 | -€15,719 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.