KT Engineering: 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.
KT Engineering
Largest movements
- Cash -€55,191
down €55,191 (-38.5%), from €143,348 to €88,157
mainly Contributions, distributions and other (-€448,000) and Receivables within one year (-€36,034)
- Receivables after one year -€49,787
down €49,787 (-26.9%), from €185,000 to €135,213
- Receivables within one year +€36,034
up €36,034 (+60.1%), from €59,963 to €95,997
of which Other amounts receivable: +€36,404
- Deferred charges and accrued income -€17,059
down €17,059 (-98.6%), from €17,299 to €241
- Current investments +€13,338
new in 2025: €13,338
- Reserves -€357,668
down €357,668 (-94.5%), from €378,440 to €20,772
- Other debts +€270,000
new in 2025: €270,000
- Tax, wage and social debts +€27,262
up €27,262 (+118.4%), from €23,029 to €50,291
- Gross operating margin -€5,915
down €5,915 (-4.3%), from €139,082 to €133,167
- Depreciation +€5,333
up €5,333 (+47.2%), from €11,294 to €16,627
- Taxes -€1,728
down €1,728 (-5.6%), from €30,960 to €29,233
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 | €427,122 | €363,590 | -€63,532 | -14.9% |
| Fixed assets | 21/28 | €21,512 | €30,644 | +€9,132 | +42.4% |
| Tangible fixed assets | 22/27 | €21,512 | €30,644 | +€9,132 | +42.4% |
| Plant, machinery and equipment | 23 | €1,546 | €773 | -€773 | -50.0% |
| Furniture and vehicles | 24 | €19,966 | €29,871 | +€9,905 | +49.6% |
| Current assets | 29/58 | €405,610 | €332,946 | -€72,664 | -17.9% |
| Amounts receivable after more than one year | 29 | €185,000 | €135,213 | -€49,787 | -26.9% |
| Other amounts receivable | 291 | €185,000 | €135,213 | -€49,787 | -26.9% |
| Amounts receivable within one year | 40/41 | €59,963 | €95,997 | +€36,034 | +60.1% |
| Trade receivables | 40 | €22,455 | €22,086 | -€370 | -1.6% |
| Other amounts receivable | 41 | €37,507 | €73,912 | +€36,404 | +97.1% |
| Current investments | 50/53 | - | €13,338 | +€13,338 | |
| Cash at bank and in hand | 54/58 | €143,348 | €88,157 | -€55,191 | -38.5% |
| Deferred charges and accrued income | 490/1 | €17,299 | €241 | -€17,059 | -98.6% |
| Total equity and liabilities | 10/49 | €427,122 | €363,590 | -€63,532 | -14.9% |
| Equity | 10/15 | €398,900 | €41,232 | -€357,668 | -89.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €378,440 | €20,772 | -€357,668 | -94.5% |
| Distributable reserves | 133 | €378,440 | €20,772 | -€357,668 | -94.5% |
| Amounts payable | 17/49 | €28,222 | €322,357 | +€294,136 | +1042.2% |
| Amounts payable within one year | 42/48 | €27,961 | €321,603 | +€293,642 | +1050.2% |
| Trade debts | 44 | €4,932 | €1,312 | -€3,620 | -73.4% |
| Suppliers | 440/4 | €4,932 | €1,312 | -€3,620 | -73.4% |
| Taxes, remuneration and social security | 45 | €23,029 | €50,291 | +€27,262 | +118.4% |
| Taxes | 450/3 | €23,029 | €50,291 | +€27,262 | +118.4% |
| Other amounts payable | 47/48 | - | €270,000 | +€270,000 | |
| Accrued charges and deferred income | 492/3 | €261 | €754 | +€494 | +189.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,294 | €16,627 | +€5,333 | +47.2% |
| Other operating charges | 640/8 | €3,463 | €4,468 | +€1,005 | +29.0% |
| Gross operating margin | 9900 | €139,082 | €133,167 | -€5,915 | -4.3% |
| Operating profit (loss) | 9901 | €124,325 | €112,073 | -€12,253 | -9.9% |
| Financial income | 75/76B | €6,617 | €7,715 | +€1,098 | +16.6% |
| Recurring financial income | 75 | €6,617 | €7,715 | +€1,098 | +16.6% |
| Financial charges | 65/66B | €62 | €223 | +€161 | +260.6% |
| Recurring financial charges | 65 | €62 | €223 | +€161 | +260.6% |
| Profit (loss) for the period before taxes | 9903 | €130,880 | €119,565 | -€11,316 | -8.6% |
| Income taxes | 67/77 | €30,960 | €29,233 | -€1,728 | -5.6% |
| Profit (loss) for the period | 9904 | €99,920 | €90,332 | -€9,588 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,920 | €90,332 | -€9,588 | -9.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.