DE KIOSK: 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.
DE KIOSK
Largest movements
- Cash -€19,025
down €19,025 (-49.1%), from €38,769 to €19,744
mainly Contributions, distributions and other (-€24,742) and Tax, wage and social debts (-€12,235)
- Deferred charges and accrued income -€4,025
down €4,025 (-75.7%), from €5,321 to €1,296
- Tangible fixed assets +€3,898
up €3,898 (+338%), from €1,154 to €5,052
of which Plant, machinery and equipment: +€4,323
- Trade debts +€13,320
up €13,320 (+379%), from €3,514 to €16,834
- Tax, wage and social debts -€12,235
down €12,235 (-68.5%), from €17,865 to €5,629
- Debts after one year -€9,463
no longer reported in 2025 (was €9,463)
- Accrued charges and deferred income -€7,004
no longer reported in 2025 (was €7,004)
- Reserves -€6,449
down €6,449 (-4.1%), from €158,489 to €152,039
- Gross operating margin -€22,224
down €22,224 (-28.5%), from €77,941 to €55,717
- Taxes -€10,249
down €10,249 (-59.3%), from €17,268 to €7,020
- Other operating charges +€2,754
up €2,754 (+4,441%), from €62 to €2,816
- Financial charges +€2,079
up €2,079 (+83.3%), from €2,496 to €4,576
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 | €389,763 | €370,305 | -€19,458 | -5.0% |
| Fixed assets | 21/28 | €116,288 | €120,186 | +€3,898 | +3.4% |
| Tangible fixed assets | 22/27 | €1,154 | €5,052 | +€3,898 | +338% |
| Land and buildings | 22 | €1,154 | €729 | -€425 | -36.8% |
| Plant, machinery and equipment | 23 | - | €4,323 | +€4,323 | |
| Financial fixed assets | 28 | €115,134 | €115,134 | = | 0.0% |
| Current assets | 29/58 | €273,475 | €250,119 | -€23,356 | -8.5% |
| Stocks and contracts in progress | 3 | €5,437 | €5,316 | -€121 | -2.2% |
| Stocks | 30/36 | €5,437 | €5,316 | -€121 | -2.2% |
| Amounts receivable within one year | 40/41 | €109,801 | €107,564 | -€2,238 | -2.0% |
| Trade receivables | 40 | €65,669 | €62,622 | -€3,047 | -4.6% |
| Other amounts receivable | 41 | €44,132 | €44,942 | +€810 | +1.8% |
| Current investments | 50/53 | €114,148 | €116,200 | +€2,052 | +1.8% |
| Cash at bank and in hand | 54/58 | €38,769 | €19,744 | -€19,025 | -49.1% |
| Deferred charges and accrued income | 490/1 | €5,321 | €1,296 | -€4,025 | -75.7% |
| Total equity and liabilities | 10/49 | €389,763 | €370,305 | -€19,458 | -5.0% |
| Equity | 10/15 | €341,748 | €335,299 | -€6,449 | -1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €158,489 | €152,039 | -€6,449 | -4.1% |
| Distributable reserves | 133 | €158,489 | €152,039 | -€6,449 | -4.1% |
| Profit (loss) carried forward | 14 | €164,659 | €164,659 | = | 0.0% |
| Amounts payable | 17/49 | €48,015 | €35,006 | -€13,009 | -27.1% |
| Amounts payable after more than one year | 17 | €9,463 | - | -€9,463 | |
| Financial debts | 170/4 | €9,463 | - | -€9,463 | |
| Amounts payable within one year | 42/48 | €31,548 | €35,006 | +€3,459 | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €10,169 | €9,463 | -€706 | -6.9% |
| Trade debts | 44 | €3,514 | €16,834 | +€13,320 | +379% |
| Suppliers | 440/4 | €3,514 | €16,834 | +€13,320 | +379% |
| Taxes, remuneration and social security | 45 | €17,865 | €5,629 | -€12,235 | -68.5% |
| Taxes | 450/3 | €17,865 | €5,629 | -€12,235 | -68.5% |
| Other amounts payable | 47/48 | - | €3,080 | +€3,080 | |
| Accrued charges and deferred income | 492/3 | €7,004 | - | -€7,004 | |
| Non-recurring operating income | 76A | €13,854 | - | -€13,854 | |
| Remuneration, social security and pensions | 62 | €22,020 | €21,946 | -€74 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €791 | €1,068 | +€277 | +35.0% |
| Other operating charges | 640/8 | €62 | €2,816 | +€2,754 | +4,441% |
| Gross operating margin | 9900 | €77,941 | €55,717 | -€22,224 | -28.5% |
| Operating profit (loss) | 9901 | €55,068 | €29,888 | -€25,180 | -45.7% |
| Financial charges | 65/66B | €2,496 | €4,576 | +€2,079 | +83.3% |
| Recurring financial charges | 65 | €2,496 | €4,576 | +€2,079 | +83.3% |
| Profit (loss) for the period before taxes | 9903 | €52,571 | €25,312 | -€27,259 | -51.9% |
| Income taxes | 67/77 | €17,268 | €7,020 | -€10,249 | -59.3% |
| Profit (loss) for the period | 9904 | €35,303 | €18,292 | -€17,011 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,303 | €18,292 | -€17,011 | -48.2% |
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 16 October 2026 via checked.be.