ALL - KIT: 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.
ALL - KIT
Largest movements
- Current investments +€59,767
up €59,767 (+53.6%), from €111,408 to €171,175
- Cash -€57,238
down €57,238 (-94.0%), from €60,871 to €3,633
mainly Investment in fixed assets (net) (-€73,182) and Current investments (-€59,767)
- Tangible fixed assets +€34,649
up €34,649 (+5.3%), from €654,577 to €689,226
of which Land and buildings: +€32,986
- Reserves +€48,699
up €48,699 (+5.9%), from €818,562 to €867,261
of which Distributable reserves: +€48,699
- Gross operating margin -€10,303
down €10,303 (-8.1%), from €127,260 to €116,957
- Depreciation +€3,716
up €3,716 (+10.7%), from €34,818 to €38,533
- Other operating charges +€2,069
up €2,069 (+138%), from €1,502 to €3,571
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 | €845,572 | €890,201 | +€44,629 | +5.3% |
| Fixed assets | 21/28 | €655,177 | €689,826 | +€34,649 | +5.3% |
| Tangible fixed assets | 22/27 | €654,577 | €689,226 | +€34,649 | +5.3% |
| Land and buildings | 22 | €649,576 | €682,562 | +€32,986 | +5.1% |
| Furniture and vehicles | 24 | €5,001 | €6,664 | +€1,663 | +33.3% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €190,395 | €200,375 | +€9,980 | +5.2% |
| Amounts receivable within one year | 40/41 | €17,377 | €24,761 | +€7,384 | +42.5% |
| Trade receivables | 40 | €1,614 | - | -€1,614 | |
| Other amounts receivable | 41 | €15,763 | €24,761 | +€8,998 | +57.1% |
| Current investments | 50/53 | €111,408 | €171,175 | +€59,767 | +53.6% |
| Cash at bank and in hand | 54/58 | €60,871 | €3,633 | -€57,238 | -94.0% |
| Deferred charges and accrued income | 490/1 | €739 | €807 | +€68 | +9.2% |
| Total equity and liabilities | 10/49 | €845,572 | €890,201 | +€44,629 | +5.3% |
| Equity | 10/15 | €837,154 | €885,853 | +€48,699 | +5.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €818,562 | €867,261 | +€48,699 | +5.9% |
| Tax-exempt reserves | 132 | €12,394 | €12,394 | = | 0.0% |
| Distributable reserves | 133 | €806,168 | €854,867 | +€48,699 | +6.0% |
| Amounts payable | 17/49 | €8,418 | €4,349 | -€4,070 | -48.3% |
| Amounts payable within one year | 42/48 | €8,418 | €4,349 | -€4,070 | -48.3% |
| Trade debts | 44 | €3,243 | €1,599 | -€1,643 | -50.7% |
| Suppliers | 440/4 | €3,243 | €1,599 | -€1,643 | -50.7% |
| Other amounts payable | 47/48 | €5,176 | €2,749 | -€2,427 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,818 | €38,533 | +€3,716 | +10.7% |
| Other operating charges | 640/8 | €1,502 | €3,571 | +€2,069 | +138% |
| Gross operating margin | 9900 | €127,260 | €116,957 | -€10,303 | -8.1% |
| Operating profit (loss) | 9901 | €90,941 | €74,853 | -€16,088 | -17.7% |
| Financial income | 75/76B | €2,727 | €3,042 | +€315 | +11.6% |
| Recurring financial income | 75 | €2,727 | €3,042 | +€315 | +11.6% |
| Financial charges | 65/66B | €534 | €545 | +€11 | +2.1% |
| Recurring financial charges | 65 | €534 | €545 | +€11 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €93,134 | €77,350 | -€15,784 | -16.9% |
| Income taxes | 67/77 | €29,591 | €28,651 | -€940 | -3.2% |
| Profit (loss) for the period | 9904 | €63,542 | €48,699 | -€14,844 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,542 | €48,699 | -€14,844 | -23.4% |
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.