KI COMMUNICATIONS: 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.
KI COMMUNICATIONS
Largest movements
- Cash +€138,649
up €138,649 (+92.4%), from €150,047 to €288,696
mainly Current investments (+€120,999) and Net result for the year (+€78,027)
- Current investments -€120,999
down €120,999 (-9.6%), from €1.3m to €1.1m
- Other debts -€160,039
down €160,039 (-77.0%), from €207,723 to €47,684
- Reserves +€78,012
up €78,012 (+4,196%), from €1,859 to €79,871
- Trade debts +€72,891
up €72,891 (+50.1%), from €145,553 to €218,445
- Tax, wage and social debts +€22,672
up €22,672 (+103%), from €21,910 to €44,582
- Gross operating margin +€42,335
up €42,335 (+54.7%), from €77,431 to €119,766
- Taxes +€28,162
up €28,162 (+79.7%), from €35,336 to €63,498
- Financial income -€8,780
down €8,780 (-8.9%), from €98,726 to €89,947
- Financial charges +€7,579
up €7,579 (+19.7%), from €38,485 to €46,064
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 | €1,732,970 | €1,739,243 | +€6,273 | +0.4% |
| Fixed assets | 21/28 | €323,107 | €307,580 | -€15,527 | -4.8% |
| Tangible fixed assets | 22/27 | €322,347 | €306,820 | -€15,527 | -4.8% |
| Land and buildings | 22 | €267,432 | €266,904 | -€527 | -0.2% |
| Plant, machinery and equipment | 23 | €1,901 | €1,241 | -€661 | -34.8% |
| Furniture and vehicles | 24 | €53,014 | €38,675 | -€14,339 | -27.0% |
| Financial fixed assets | 28 | €760 | €760 | = | 0.0% |
| Current assets | 29/58 | €1,409,863 | €1,431,663 | +€21,800 | +1.5% |
| Amounts receivable within one year | 40/41 | €520 | €2,457 | +€1,937 | +372% |
| Trade receivables | 40 | €265 | €2,173 | +€1,908 | +720% |
| Other amounts receivable | 41 | €255 | €284 | +€29 | +11.2% |
| Current investments | 50/53 | €1,258,626 | €1,137,627 | -€120,999 | -9.6% |
| Cash at bank and in hand | 54/58 | €150,047 | €288,696 | +€138,649 | +92.4% |
| Deferred charges and accrued income | 490/1 | €669 | €2,883 | +€2,214 | +331% |
| Total equity and liabilities | 10/49 | €1,732,970 | €1,739,243 | +€6,273 | +0.4% |
| Equity | 10/15 | €1,234,501 | €1,312,528 | +€78,027 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,859 | €79,871 | +€78,012 | +4,196% |
| Distributable reserves | 133 | €1,859 | €79,871 | +€78,012 | +4,196% |
| Profit (loss) carried forward | 14 | €1,226,442 | €1,226,457 | +€15 | 0.0% |
| Amounts payable | 17/49 | €498,469 | €426,715 | -€71,754 | -14.4% |
| Amounts payable after more than one year | 17 | €40,107 | €32,492 | -€7,615 | -19.0% |
| Financial debts | 170/4 | €40,107 | €32,492 | -€7,615 | -19.0% |
| Amounts payable within one year | 42/48 | €432,983 | €368,763 | -€64,220 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €7,945 | €8,202 | +€257 | +3.2% |
| Trade debts | 44 | €145,553 | €218,445 | +€72,891 | +50.1% |
| Suppliers | 440/4 | €145,553 | €218,445 | +€72,891 | +50.1% |
| Advances received on contracts in progress | 46 | €49,850 | €49,850 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €21,910 | €44,582 | +€22,672 | +103% |
| Taxes | 450/3 | €21,910 | €44,582 | +€22,672 | +103% |
| Other amounts payable | 47/48 | €207,723 | €47,684 | -€160,039 | -77.0% |
| Accrued charges and deferred income | 492/3 | €25,380 | €25,460 | +€80 | +0.3% |
| Non-recurring operating income | 76A | - | €2,102 | +€2,102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,775 | €17,629 | +€854 | +5.1% |
| Other operating charges | 640/8 | €3,332 | €4,495 | +€1,163 | +34.9% |
| Gross operating margin | 9900 | €77,431 | €119,766 | +€42,335 | +54.7% |
| Operating profit (loss) | 9901 | €57,325 | €97,642 | +€40,317 | +70.3% |
| Financial income | 75/76B | €98,726 | €89,947 | -€8,780 | -8.9% |
| Recurring financial income | 75 | €98,726 | €89,947 | -€8,780 | -8.9% |
| Financial charges | 65/66B | €38,485 | €46,064 | +€7,579 | +19.7% |
| Recurring financial charges | 65 | €38,485 | €46,064 | +€7,579 | +19.7% |
| Profit (loss) for the period before taxes | 9903 | €117,566 | €141,525 | +€23,959 | +20.4% |
| Income taxes | 67/77 | €35,336 | €63,498 | +€28,162 | +79.7% |
| Profit (loss) for the period | 9904 | €82,230 | €78,027 | -€4,203 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €82,230 | €78,027 | -€4,203 | -5.1% |
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 19 October 2026 via checked.be.