KESS: what changed
KESS
Largest movements
- Cash +€22,253
up €22,253 (+1,724%), from €1,291 to €23,544
mainly Net result for the year (+€18,324) and Tax, wage and social debts (+€7,951)
- Tangible fixed assets +€2,223
new in 2025: €2,223
- Receivables within one year +€563
new in 2025: €563
- Deferred charges and accrued income +€502
new in 2025: €502
- Reserves +€12,480
new in 2025: €12,480
- Tax, wage and social debts +€7,951
up €7,951 (+3,067%), from €259 to €8,210
- Profit (loss) carried forward +€5,844
no longer reported in 2025 (was -€5,844)
- Other debts -€1,132
down €1,132 (-33.6%), from €3,366 to €2,233
- Trade debts +€698
up €698 (+333%), from €210 to €908
- Gross operating margin +€26,412
up €26,412, from -€1,869 to €24,542
- Taxes +€5,493
new in 2025: €5,493
- Other operating charges +€276
up €276 (+153%), from €180 to €456
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,291 | €26,831 | +€25,541 | +1,979% |
| Fixed assets | 21/28 | - | €2,223 | +€2,223 | |
| Tangible fixed assets | 22/27 | - | €2,223 | +€2,223 | |
| Furniture and vehicles | 24 | - | €2,223 | +€2,223 | |
| Current assets | 29/58 | €1,291 | €24,609 | +€23,318 | +1,807% |
| Amounts receivable within one year | 40/41 | - | €563 | +€563 | |
| Trade receivables | 40 | - | €563 | +€563 | |
| Cash at bank and in hand | 54/58 | €1,291 | €23,544 | +€22,253 | +1,724% |
| Deferred charges and accrued income | 490/1 | - | €502 | +€502 | |
| Total equity and liabilities | 10/49 | €1,291 | €26,831 | +€25,541 | +1,979% |
| Equity | 10/15 | -€2,844 | €15,480 | +€18,324 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €12,480 | +€12,480 | |
| Distributable reserves | 133 | - | €12,480 | +€12,480 | |
| Profit (loss) carried forward | 14 | -€5,844 | - | +€5,844 | |
| Amounts payable | 17/49 | €4,135 | €11,352 | +€7,217 | +175% |
| Amounts payable within one year | 42/48 | €3,835 | €11,352 | +€7,517 | +196% |
| Trade debts | 44 | €210 | €908 | +€698 | +333% |
| Suppliers | 440/4 | €210 | €908 | +€698 | +333% |
| Taxes, remuneration and social security | 45 | €259 | €8,210 | +€7,951 | +3,067% |
| Taxes | 450/3 | €259 | €8,210 | +€7,951 | +3,067% |
| Other amounts payable | 47/48 | €3,366 | €2,233 | -€1,132 | -33.6% |
| Accrued charges and deferred income | 492/3 | €300 | - | -€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €110 | +€110 | |
| Other operating charges | 640/8 | €180 | €456 | +€276 | +153% |
| Gross operating margin | 9900 | -€1,869 | €24,542 | +€26,412 | |
| Operating profit (loss) | 9901 | -€2,049 | €23,976 | +€26,025 | |
| Financial income | 75/76B | €5 | €0 | -€5 | -99.4% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -99.4% |
| Financial charges | 65/66B | €141 | €159 | +€19 | +13.3% |
| Recurring financial charges | 65 | €141 | €159 | +€19 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,185 | €23,817 | +€26,002 | |
| Income taxes | 67/77 | - | €5,493 | +€5,493 | |
| Profit (loss) for the period | 9904 | -€2,185 | €18,324 | +€20,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,185 | €18,324 | +€20,509 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.