KSK BOUWCONCEPT: 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.
KSK BOUWCONCEPT
Largest movements
- Cash +€52,364
up €52,364 (+52.7%), from €99,429 to €151,793
mainly Net result for the year (+€66,856) and Trade debts (+€16,220)
- Receivables within one year +€36,652
up €36,652 (+234%), from €15,644 to €52,296
of which Trade receivables: +€33,125
- Reserves +€66,855
up €66,855 (+23.6%), from €283,185 to €350,040
of which Distributable reserves: +€66,855
- Trade debts +€16,220
up €16,220 (+53.4%), from €30,355 to €46,575
- Tax, wage and social debts +€8,605
up €8,605 (+54.8%), from €15,688 to €24,292
- Gross operating margin +€28,669
up €28,669 (+44.3%), from €64,658 to €93,328
- Taxes +€8,823
up €8,823 (+52.1%), from €16,949 to €25,773
- Depreciation -€2,548
down €2,548 (-100%), from €2,548 to €0
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 | €487,667 | €579,348 | +€91,681 | +18.8% |
| Fixed assets | 21/28 | €350 | €350 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €487,317 | €578,998 | +€91,681 | +18.8% |
| Stocks and contracts in progress | 3 | €371,347 | €372,239 | +€892 | +0.2% |
| Stocks | 30/36 | €11,239 | €12,132 | +€892 | +7.9% |
| Contracts in progress | 37 | €360,107 | €360,107 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,644 | €52,296 | +€36,652 | +234% |
| Trade receivables | 40 | €13,305 | €46,430 | +€33,125 | +249% |
| Other amounts receivable | 41 | €2,339 | €5,866 | +€3,527 | +151% |
| Cash at bank and in hand | 54/58 | €99,429 | €151,793 | +€52,364 | +52.7% |
| Deferred charges and accrued income | 490/1 | €897 | €2,671 | +€1,773 | +198% |
| Total equity and liabilities | 10/49 | €487,667 | €579,348 | +€91,681 | +18.8% |
| Equity | 10/15 | €301,789 | €368,644 | +€66,856 | +22.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €283,185 | €350,040 | +€66,855 | +23.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €283,185 | €350,040 | +€66,855 | +23.6% |
| Profit (loss) carried forward | 14 | €4 | €4 | +€1 | +22.2% |
| Amounts payable | 17/49 | €185,878 | €210,704 | +€24,826 | +13.4% |
| Amounts payable within one year | 42/48 | €185,655 | €210,479 | +€24,824 | +13.4% |
| Trade debts | 44 | €30,355 | €46,575 | +€16,220 | +53.4% |
| Suppliers | 440/4 | €30,355 | €46,575 | +€16,220 | +53.4% |
| Taxes, remuneration and social security | 45 | €15,688 | €24,292 | +€8,605 | +54.8% |
| Taxes | 450/3 | €15,688 | €24,292 | +€8,605 | +54.8% |
| Other amounts payable | 47/48 | €139,612 | €139,612 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €223 | €225 | +€1 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,548 | €0 | -€2,548 | -100% |
| Other operating charges | 640/8 | €620 | €700 | +€80 | +12.9% |
| Gross operating margin | 9900 | €64,658 | €93,328 | +€28,669 | +44.3% |
| Operating profit (loss) | 9901 | €61,490 | €92,627 | +€31,138 | +50.6% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €122 | €44 | -€78 | -64.3% |
| Recurring financial charges | 65 | €122 | €44 | -€78 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €61,368 | €92,628 | +€31,261 | +50.9% |
| Income taxes | 67/77 | €16,949 | €25,773 | +€8,823 | +52.1% |
| Profit (loss) for the period | 9904 | €44,418 | €66,856 | +€22,438 | +50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €44,418 | €66,856 | +€22,438 | +50.5% |
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 31 October 2026 via checked.be.