DE KIP: 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.
DE KIP
Largest movements
- Cash +€48,106
up €48,106 (+1008.1%), from €4,772 to €52,878
mainly Net result for the year (+€39,262) and Investment in fixed assets (net) (+€25,130)
- Tangible fixed assets -€17,980
no longer reported in 2025 (was €17,980)
- Receivables within one year +€13,191
up €13,191 (+161.1%), from €8,190 to €21,381
of which Trade receivables: +€10,686
- Stocks and contracts -€9,023
no longer reported in 2025 (was €9,023)
- Intangible fixed assets -€7,151
no longer reported in 2025 (was €7,151)
- Profit (loss) carried forward +€39,262
up €39,262 (+136.1%), from €28,846 to €68,108
- Trade debts -€12,752
down €12,752 (-97.5%), from €13,083 to €331
- Gross operating margin +€60,771
up €60,771 (+239.4%), from €25,382 to €86,153
- Staff costs +€16,193
up €16,193 (+117.7%), from €13,758 to €29,951
- Taxes +€13,938
new in 2025: €13,938
- Depreciation -€8,862
no longer reported in 2025 (was €8,862)
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 | €50,911 | €77,209 | +€26,298 | +51.7% |
| Fixed assets | 21/28 | €28,080 | €2,950 | -€25,130 | -89.5% |
| Intangible fixed assets | 21 | €7,151 | - | -€7,151 | |
| Tangible fixed assets | 22/27 | €17,980 | - | -€17,980 | |
| Plant, machinery and equipment | 23 | €17,980 | - | -€17,980 | |
| Financial fixed assets | 28 | €2,950 | €2,950 | = | 0.0% |
| Current assets | 29/58 | €22,831 | €74,259 | +€51,428 | +225.3% |
| Stocks and contracts in progress | 3 | €9,023 | - | -€9,023 | |
| Stocks | 30/36 | €9,023 | - | -€9,023 | |
| Amounts receivable within one year | 40/41 | €8,190 | €21,381 | +€13,191 | +161.1% |
| Trade receivables | 40 | €3,204 | €13,890 | +€10,686 | +333.5% |
| Other amounts receivable | 41 | €4,986 | €7,490 | +€2,504 | +50.2% |
| Cash at bank and in hand | 54/58 | €4,772 | €52,878 | +€48,106 | +1008.1% |
| Deferred charges and accrued income | 490/1 | €846 | - | -€846 | |
| Total equity and liabilities | 10/49 | €50,911 | €77,209 | +€26,298 | +51.7% |
| Equity | 10/15 | €34,846 | €74,108 | +€39,262 | +112.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,846 | €68,108 | +€39,262 | +136.1% |
| Amounts payable | 17/49 | €16,065 | €3,101 | -€12,964 | -80.7% |
| Amounts payable within one year | 42/48 | €16,065 | €3,101 | -€12,964 | -80.7% |
| Trade debts | 44 | €13,083 | €331 | -€12,752 | -97.5% |
| Suppliers | 440/4 | €13,083 | €331 | -€12,752 | -97.5% |
| Taxes, remuneration and social security | 45 | €2,982 | €2,770 | -€212 | -7.1% |
| Taxes | 450/3 | €2,067 | €2,770 | +€702 | +34.0% |
| Remuneration and social security | 454/9 | €914 | - | -€914 | |
| Non-recurring operating income | 76A | - | €72,961 | +€72,961 | |
| Remuneration, social security and pensions | 62 | €13,758 | €29,951 | +€16,193 | +117.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,862 | - | -€8,862 | |
| Other operating charges | 640/8 | €1,484 | €2,053 | +€569 | +38.3% |
| Gross operating margin | 9900 | €25,382 | €86,153 | +€60,771 | +239.4% |
| Operating profit (loss) | 9901 | €1,278 | €54,149 | +€52,872 | +4138.3% |
| Financial income | 75/76B | €71 | €90 | +€19 | +26.6% |
| Recurring financial income | 75 | €71 | €90 | +€19 | +26.6% |
| Financial charges | 65/66B | €1,108 | €1,040 | -€68 | -6.2% |
| Recurring financial charges | 65 | €1,108 | €1,040 | -€68 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €241 | €53,200 | +€52,959 | +21967.3% |
| Income taxes | 67/77 | - | €13,938 | +€13,938 | |
| Profit (loss) for the period | 9904 | €241 | €39,262 | +€39,021 | +16185.7% |
| Profit (loss) for the period to be appropriated | 9905 | €241 | €39,262 | +€39,021 | +16185.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.