KIAL & CO: 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.
KIAL & CO
Largest movements
- Tangible fixed assets +€266,294
up €266,294 (+18,403%), from €1,447 to €267,741
of which Land and buildings: +€212,313
- Cash -€10,184
down €10,184 (-72.4%), from €14,059 to €3,875
mainly Investment in fixed assets (net) (-€284,480) and Trade debts (-€114)
- Debts after one year +€188,412
new in 2025: €188,412
- Other debts +€44,857
up €44,857 (+28,589%), from €157 to €45,013
- Profit (loss) carried forward +€13,898
up €13,898 (+139%), from €9,974 to €23,872
- Current portion of long-term debt +€8,203
new in 2025: €8,203
- Gross operating margin +€30,829
up €30,829 (+235%), from €13,130 to €43,959
- Depreciation +€17,890
up €17,890 (+6,023%), from €297 to €18,187
- Financial charges +€4,516
up €4,516 (+4,608%), from €98 to €4,614
- Other operating charges +€3,646
new in 2025: €3,646
- Taxes +€854
up €854 (+30.9%), from €2,761 to €3,615
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 | €15,506 | €271,616 | +€256,110 | +1,652% |
| Fixed assets | 21/28 | €1,447 | €267,741 | +€266,294 | +18,403% |
| Tangible fixed assets | 22/27 | €1,447 | €267,741 | +€266,294 | +18,403% |
| Land and buildings | 22 | - | €212,313 | +€212,313 | |
| Plant, machinery and equipment | 23 | €1,447 | €20,130 | +€18,683 | +1,291% |
| Furniture and vehicles | 24 | - | €2,917 | +€2,917 | |
| Other tangible fixed assets | 26 | - | €32,380 | +€32,380 | |
| Current assets | 29/58 | €14,059 | €3,875 | -€10,184 | -72.4% |
| Cash at bank and in hand | 54/58 | €14,059 | €3,875 | -€10,184 | -72.4% |
| Total equity and liabilities | 10/49 | €15,506 | €271,616 | +€256,110 | +1,652% |
| Equity | 10/15 | €12,474 | €26,372 | +€13,898 | +111% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,974 | €23,872 | +€13,898 | +139% |
| Amounts payable | 17/49 | €3,032 | €245,244 | +€242,212 | +7,989% |
| Amounts payable after more than one year | 17 | - | €188,412 | +€188,412 | |
| Financial debts | 170/4 | - | €188,412 | +€188,412 | |
| Amounts payable within one year | 42/48 | €3,032 | €56,831 | +€53,800 | +1,775% |
| Current portion of amounts payable after more than one year | 42 | - | €8,203 | +€8,203 | |
| Trade debts | 44 | €114 | - | -€114 | |
| Suppliers | 440/4 | €114 | - | -€114 | |
| Taxes, remuneration and social security | 45 | €2,761 | €3,615 | +€854 | +30.9% |
| Taxes | 450/3 | €2,761 | €3,615 | +€854 | +30.9% |
| Other amounts payable | 47/48 | €157 | €45,013 | +€44,857 | +28,589% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €18,187 | +€17,890 | +6,023% |
| Other operating charges | 640/8 | - | €3,646 | +€3,646 | |
| Gross operating margin | 9900 | €13,130 | €43,959 | +€30,829 | +235% |
| Operating profit (loss) | 9901 | €12,833 | €22,127 | +€9,294 | +72.4% |
| Financial charges | 65/66B | €98 | €4,614 | +€4,516 | +4,608% |
| Recurring financial charges | 65 | €98 | €4,614 | +€4,516 | +4,608% |
| Profit (loss) for the period before taxes | 9903 | €12,735 | €17,513 | +€4,778 | +37.5% |
| Income taxes | 67/77 | €2,761 | €3,615 | +€854 | +30.9% |
| Profit (loss) for the period | 9904 | €9,974 | €13,898 | +€3,924 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,974 | €13,898 | +€3,924 | +39.3% |
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 14 October 2026 via checked.be.