V.K. KP: 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.
V.K. KP
Largest movements
- Cash +€76,164
up €76,164 (+91.8%), from €82,979 to €159,142
mainly Net result for the year (+€76,261) and Tax, wage and social debts (+€21,559)
- Deferred charges and accrued income +€17,057
up €17,057 (+94.3%), from €18,093 to €35,150
- Tangible fixed assets +€4,405
new in 2025: €4,405
- Profit (loss) carried forward +€76,261
up €76,261 (+111.9%), from €68,152 to €144,413
- Tax, wage and social debts +€21,559
up €21,559 (+98.2%), from €21,953 to €43,511
of which Taxes: +€21,559
- Gross operating margin +€12,717
up €12,717 (+14.7%), from €86,564 to €99,281
- Taxes +€4,397
up €4,397 (+24.5%), from €17,943 to €22,341
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 | €101,072 | €198,697 | +€97,625 | +96.6% |
| Fixed assets | 21/28 | - | €4,405 | +€4,405 | |
| Tangible fixed assets | 22/27 | - | €4,405 | +€4,405 | |
| Furniture and vehicles | 24 | - | €4,405 | +€4,405 | |
| Current assets | 29/58 | €101,072 | €194,292 | +€93,220 | +92.2% |
| Cash at bank and in hand | 54/58 | €82,979 | €159,142 | +€76,164 | +91.8% |
| Deferred charges and accrued income | 490/1 | €18,093 | €35,150 | +€17,057 | +94.3% |
| Total equity and liabilities | 10/49 | €101,072 | €198,697 | +€97,625 | +96.6% |
| Equity | 10/15 | €74,152 | €150,413 | +€76,261 | +102.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,152 | €144,413 | +€76,261 | +111.9% |
| Amounts payable | 17/49 | €26,920 | €48,284 | +€21,364 | +79.4% |
| Amounts payable within one year | 42/48 | €26,752 | €48,116 | +€21,364 | +79.9% |
| Trade debts | 44 | €4,572 | €4,586 | +€14 | +0.3% |
| Suppliers | 440/4 | €4,572 | €4,586 | +€14 | +0.3% |
| Taxes, remuneration and social security | 45 | €21,953 | €43,511 | +€21,559 | +98.2% |
| Taxes | 450/3 | €18,853 | €40,411 | +€21,559 | +114.4% |
| Remuneration and social security | 454/9 | €3,100 | €3,100 | = | 0.0% |
| Other amounts payable | 47/48 | €227 | €19 | -€208 | -91.8% |
| Accrued charges and deferred income | 492/3 | €168 | €168 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €202 | +€202 | |
| Other operating charges | 640/8 | €387 | €808 | +€421 | +108.6% |
| Gross operating margin | 9900 | €86,564 | €99,281 | +€12,717 | +14.7% |
| Operating profit (loss) | 9901 | €86,176 | €98,270 | +€12,094 | +14.0% |
| Financial income | 75/76B | - | €423 | +€423 | |
| Recurring financial income | 75 | - | €423 | +€423 | |
| Financial charges | 65/66B | €81 | €92 | +€12 | +14.7% |
| Recurring financial charges | 65 | €81 | €92 | +€12 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | €86,096 | €98,601 | +€12,506 | +14.5% |
| Income taxes | 67/77 | €17,943 | €22,341 | +€4,397 | +24.5% |
| Profit (loss) for the period | 9904 | €68,152 | €76,261 | +€8,108 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,152 | €76,261 | +€8,108 | +11.9% |
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 9 October 2026 via checked.be.