Mrs & Mr K: 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.
Mrs & Mr K
Largest movements
- Cash +€7,194
up €7,194 (+81.2%), from €8,863 to €16,057
mainly Other debts (+€14,842) and Depreciation (+€7,766)
- Tangible fixed assets -€6,752
down €6,752 (-32.7%), from €20,656 to €13,904
of which Furniture and vehicles: -€4,722
- Deferred charges and accrued income +€3,155
up €3,155 (+3,219%), from €98 to €3,253
- Receivables within one year +€1,927
up €1,927 (+15.6%), from €12,341 to €14,268
- Profit (loss) carried forward -€17,873
down €17,873 (-93.9%), from €19,040 to €1,167
- Other debts +€14,842
up €14,842 (+709%), from €2,093 to €16,935
- Current portion of long-term debt +€5,000
up €5,000 (+196%), from €2,550 to €7,550
- Tax, wage and social debts +€4,858
up €4,858 (+35.2%), from €13,784 to €18,642
of which Taxes: +€4,850
- Debts after one year -€2,550
no longer reported in 2025 (was €2,550)
- Staff costs +€20,390
new in 2025: €20,390
- Gross operating margin +€7,189
up €7,189 (+30.7%), from €23,424 to €30,613
- Taxes -€2,485
down €2,485 (-67.9%), from €3,662 to €1,177
- Other operating charges +€882
new in 2025: €882
- Depreciation +€820
up €820 (+11.8%), from €6,946 to €7,766
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 | €41,958 | €47,482 | +€5,524 | +13.2% |
| Fixed assets | 21/28 | €20,656 | €13,904 | -€6,752 | -32.7% |
| Tangible fixed assets | 22/27 | €20,656 | €13,904 | -€6,752 | -32.7% |
| Plant, machinery and equipment | 23 | €6,404 | €4,374 | -€2,030 | -31.7% |
| Furniture and vehicles | 24 | €14,252 | €9,530 | -€4,722 | -33.1% |
| Current assets | 29/58 | €21,302 | €33,578 | +€12,276 | +57.6% |
| Amounts receivable within one year | 40/41 | €12,341 | €14,268 | +€1,927 | +15.6% |
| Trade receivables | 40 | €12,341 | €14,268 | +€1,927 | +15.6% |
| Cash at bank and in hand | 54/58 | €8,863 | €16,057 | +€7,194 | +81.2% |
| Deferred charges and accrued income | 490/1 | €98 | €3,253 | +€3,155 | +3,219% |
| Total equity and liabilities | 10/49 | €41,958 | €47,482 | +€5,524 | +13.2% |
| Equity | 10/15 | €19,040 | €1,167 | -€17,873 | -93.9% |
| Profit (loss) carried forward | 14 | €19,040 | €1,167 | -€17,873 | -93.9% |
| Amounts payable | 17/49 | €22,918 | €46,315 | +€23,397 | +102% |
| Amounts payable after more than one year | 17 | €2,550 | - | -€2,550 | |
| Financial debts | 170/4 | €2,550 | - | -€2,550 | |
| Amounts payable within one year | 42/48 | €20,368 | €46,315 | +€25,947 | +127% |
| Current portion of amounts payable after more than one year | 42 | €2,550 | €7,550 | +€5,000 | +196% |
| Trade debts | 44 | €1,941 | €3,188 | +€1,247 | +64.2% |
| Suppliers | 440/4 | €1,941 | €3,188 | +€1,247 | +64.2% |
| Taxes, remuneration and social security | 45 | €13,784 | €18,642 | +€4,858 | +35.2% |
| Taxes | 450/3 | €9,484 | €14,334 | +€4,850 | +51.1% |
| Remuneration and social security | 454/9 | €4,300 | €4,308 | +€8 | +0.2% |
| Other amounts payable | 47/48 | €2,093 | €16,935 | +€14,842 | +709% |
| Remuneration, social security and pensions | 62 | - | €20,390 | +€20,390 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,946 | €7,766 | +€820 | +11.8% |
| Other operating charges | 640/8 | - | €882 | +€882 | |
| Gross operating margin | 9900 | €23,424 | €30,613 | +€7,189 | +30.7% |
| Operating profit (loss) | 9901 | €16,478 | €1,575 | -€14,903 | -90.4% |
| Financial charges | 65/66B | €134 | €271 | +€137 | +102% |
| Recurring financial charges | 65 | €134 | €271 | +€137 | +102% |
| Profit (loss) for the period before taxes | 9903 | €16,344 | €1,304 | -€15,040 | -92.0% |
| Income taxes | 67/77 | €3,662 | €1,177 | -€2,485 | -67.9% |
| Profit (loss) for the period | 9904 | €12,682 | €127 | -€12,555 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,682 | €127 | -€12,555 | -99.0% |
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 30 October 2026 via checked.be.