KI OSK: 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 OSK
Largest movements
- Receivables within one year -€2,717
down €2,717 (-14.5%), from €18,790 to €16,073
- Cash +€1,027
up €1,027 (+301.6%), from €341 to €1,368
mainly Receivables within one year (+€2,717) and Depreciation (+€139)
- Profit (loss) carried forward -€1,511
down €1,511 (-11.7%), from €12,894 to €11,382
- Tax, wage and social debts -€317
no longer reported in 2025 (was €317)
- Gross operating margin -€1,752
down €1,752, from €1,652 to -€100
- Turnover -€1,200
down €1,200 (-50.0%), from €2,400 to €1,200
- Purchases and services +€552
up €552 (+73.9%), from €748 to €1,300
- Other operating charges -€354
down €354 (-24.5%), from €1,442 to €1,088
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 | €19,408 | €17,580 | -€1,828 | -9.4% |
| Fixed assets | 21/28 | €277 | €139 | -€139 | -50.0% |
| Tangible fixed assets | 22/27 | €277 | €139 | -€139 | -50.0% |
| Land and buildings | 22 | €277 | €139 | -€139 | -50.0% |
| Current assets | 29/58 | €19,130 | €17,441 | -€1,689 | -8.8% |
| Amounts receivable within one year | 40/41 | €18,790 | €16,073 | -€2,717 | -14.5% |
| Other amounts receivable | 41 | €18,790 | €16,073 | -€2,717 | -14.5% |
| Cash at bank and in hand | 54/58 | €341 | €1,368 | +€1,027 | +301.6% |
| Total equity and liabilities | 10/49 | €19,408 | €17,580 | -€1,828 | -9.4% |
| Equity | 10/15 | €19,091 | €17,580 | -€1,511 | -7.9% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,894 | €11,382 | -€1,511 | -11.7% |
| Amounts payable | 17/49 | €317 | - | -€317 | |
| Amounts payable within one year | 42/48 | €317 | - | -€317 | |
| Taxes, remuneration and social security | 45 | €317 | - | -€317 | |
| Taxes | 450/3 | €317 | - | -€317 | |
| Turnover | 70 | €2,400 | €1,200 | -€1,200 | -50.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €748 | €1,300 | +€552 | +73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €139 | €139 | = | 0.0% |
| Other operating charges | 640/8 | €1,442 | €1,088 | -€354 | -24.5% |
| Gross operating margin | 9900 | €1,652 | -€100 | -€1,752 | |
| Operating profit (loss) | 9901 | €72 | -€1,326 | -€1,398 | |
| Financial charges | 65/66B | €184 | €185 | +€1 | +0.7% |
| Recurring financial charges | 65 | €184 | €185 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€112 | -€1,511 | -€1,399 | -1248.9% |
| Profit (loss) for the period | 9904 | -€112 | -€1,511 | -€1,399 | -1248.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€112 | -€1,511 | -€1,399 | -1248.9% |
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 10 October 2026 via checked.be.