KS MOTOR: 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 MOTOR
Largest movements
- Cash -€55,935
down €55,935 (-51.7%), from €108,164 to €52,228
mainly Stocks and contracts (-€44,610) and Other debts (-€41,000)
- Stocks and contracts +€44,610
up €44,610 (+21.3%), from €209,145 to €253,755
- Receivables within one year -€28,280
down €28,280 (-100%), from €28,280 to €0
of which Trade receivables: -€27,844
- Other debts -€41,000
down €41,000 (-16.3%), from €251,150 to €210,150
- Reserves +€7,672
up €7,672 (+9.6%), from €79,534 to €87,205
- Tax, wage and social debts -€5,990
down €5,990 (-53.1%), from €11,284 to €5,293
of which Taxes: -€4,870
- Turnover -€217,405
down €217,405 (-21.2%), from €1.0m to €805,853
- Purchases and services -€195,872
down €195,872 (-19.8%), from €990,054 to €794,182
- Gross operating margin -€21,282
down €21,282 (-62.7%), from €33,953 to €12,670
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 | €347,551 | €307,880 | -€39,671 | -11.4% |
| Fixed assets | 21/28 | €173 | €0 | -€173 | -100% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €173 | €0 | -€173 | -100% |
| Furniture and vehicles | 24 | €173 | €0 | -€173 | -100% |
| Current assets | 29/58 | €347,379 | €307,880 | -€39,498 | -11.4% |
| Stocks and contracts in progress | 3 | €209,145 | €253,755 | +€44,610 | +21.3% |
| Stocks | 30/36 | €209,145 | €253,755 | +€44,610 | +21.3% |
| Amounts receivable within one year | 40/41 | €28,280 | €0 | -€28,280 | -100% |
| Trade receivables | 40 | €27,844 | €0 | -€27,844 | -100% |
| Other amounts receivable | 41 | €435 | €0 | -€435 | -100% |
| Cash at bank and in hand | 54/58 | €108,164 | €52,228 | -€55,935 | -51.7% |
| Deferred charges and accrued income | 490/1 | €1,791 | €1,897 | +€106 | +5.9% |
| Total equity and liabilities | 10/49 | €347,551 | €307,880 | -€39,671 | -11.4% |
| Equity | 10/15 | €84,534 | €92,205 | +€7,672 | +9.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €79,534 | €87,205 | +€7,672 | +9.6% |
| Distributable reserves | 133 | €79,534 | €87,205 | +€7,672 | +9.6% |
| Amounts payable | 17/49 | €263,018 | €215,675 | -€47,343 | -18.0% |
| Amounts payable within one year | 42/48 | €263,018 | €215,675 | -€47,343 | -18.0% |
| Trade debts | 44 | €584 | €232 | -€352 | -60.3% |
| Suppliers | 440/4 | €584 | €232 | -€352 | -60.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,284 | €5,293 | -€5,990 | -53.1% |
| Taxes | 450/3 | €10,154 | €5,283 | -€4,870 | -48.0% |
| Remuneration and social security | 454/9 | €1,130 | €10 | -€1,120 | -99.1% |
| Other amounts payable | 47/48 | €251,150 | €210,150 | -€41,000 | -16.3% |
| Turnover | 70 | €1,023,257 | €805,853 | -€217,405 | -21.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €990,054 | €794,182 | -€195,872 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €654 | €173 | -€481 | -73.6% |
| Other operating charges | 640/8 | €1,217 | €1,462 | +€245 | +20.1% |
| Gross operating margin | 9900 | €33,953 | €12,670 | -€21,282 | -62.7% |
| Operating profit (loss) | 9901 | €32,082 | €11,036 | -€21,046 | -65.6% |
| Financial income | 75/76B | €0 | €0 | +€0 | +17.5% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +17.5% |
| Financial charges | 65/66B | €340 | €294 | -€47 | -13.7% |
| Recurring financial charges | 65 | €340 | €294 | -€47 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €31,742 | €10,743 | -€20,999 | -66.2% |
| Income taxes | 67/77 | €10,154 | €3,071 | -€7,082 | -69.8% |
| Profit (loss) for the period | 9904 | €21,588 | €7,672 | -€13,917 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,588 | €7,672 | -€13,917 | -64.5% |
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 24 October 2026 via checked.be.