K.Y.R.: 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.
K.Y.R.
Largest movements
- Cash -€2,404
down €2,404 (-34.6%), from €6,939 to €4,535
mainly Other debts (-€5,585) and Accrued charges and deferred income (-€3,215)
- Receivables within one year -€1,665
down €1,665 (-16.1%), from €10,325 to €8,660
of which Trade receivables: -€1,813
- Other debts -€5,585
no longer reported in 2025 (was €5,585)
- Profit (loss) carried forward +€4,085
up €4,085 (+87.5%), from -€4,667 to -€582
- Accrued charges and deferred income -€3,215
down €3,215 (-49.8%), from €6,450 to €3,235
- Tax, wage and social debts +€574
up €574 (+8.7%), from €6,606 to €7,179
of which Taxes: +€1,166
- Gross operating margin +€8,370
up €8,370, from -€2,224 to €6,146
- Other operating charges -€1,214
down €1,214 (-52.9%), from €2,296 to €1,082
- Taxes +€866
new in 2025: €866
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 | €17,714 | €13,645 | -€4,069 | -23.0% |
| Fixed assets | 21/28 | €450 | €450 | = | 0.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €17,264 | €13,195 | -€4,069 | -23.6% |
| Amounts receivable within one year | 40/41 | €10,325 | €8,660 | -€1,665 | -16.1% |
| Trade receivables | 40 | €10,325 | €8,512 | -€1,813 | -17.6% |
| Other amounts receivable | 41 | - | €148 | +€148 | |
| Cash at bank and in hand | 54/58 | €6,939 | €4,535 | -€2,404 | -34.6% |
| Total equity and liabilities | 10/49 | €17,714 | €13,645 | -€4,069 | -23.0% |
| Equity | 10/15 | -€1,667 | €2,418 | +€4,085 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,667 | -€582 | +€4,085 | +87.5% |
| Amounts payable | 17/49 | €19,381 | €11,227 | -€8,154 | -42.1% |
| Amounts payable within one year | 42/48 | €12,931 | €7,992 | -€4,939 | -38.2% |
| Trade debts | 44 | €741 | €813 | +€73 | +9.8% |
| Suppliers | 440/4 | €741 | €813 | +€73 | +9.8% |
| Taxes, remuneration and social security | 45 | €6,606 | €7,179 | +€574 | +8.7% |
| Taxes | 450/3 | €2,930 | €4,096 | +€1,166 | +39.8% |
| Remuneration and social security | 454/9 | €3,676 | €3,083 | -€593 | -16.1% |
| Other amounts payable | 47/48 | €5,585 | - | -€5,585 | |
| Accrued charges and deferred income | 492/3 | €6,450 | €3,235 | -€3,215 | -49.8% |
| Other operating charges | 640/8 | €2,296 | €1,082 | -€1,214 | -52.9% |
| Gross operating margin | 9900 | -€2,224 | €6,146 | +€8,370 | |
| Operating profit (loss) | 9901 | -€4,520 | €5,064 | +€9,584 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €150 | €114 | -€37 | -24.3% |
| Recurring financial charges | 65 | €150 | €114 | -€37 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,667 | €4,951 | +€9,618 | |
| Income taxes | 67/77 | - | €866 | +€866 | |
| Profit (loss) for the period | 9904 | -€4,667 | €4,085 | +€8,752 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,667 | €4,085 | +€8,752 |
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 22 October 2026 via checked.be.