KIARA CONSTRUCT: what changed
Two fiscal 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.
KIARA CONSTRUCT
Largest movements
- Cash +€9,847
up €9,847 (+654.5%), from €1,504 to €11,351
mainly Net result for the year (+€5,679) and Depreciation (+€3,485)
- Tangible fixed assets -€3,073
down €3,073 (-70.1%), from €4,384 to €1,311
of which Furniture and vehicles: -€3,000
- Stocks and contracts +€1,080
new in 2025: €1,080
- Receivables within one year -€1,073
down €1,073 (-9.1%), from €11,811 to €10,738
of which Other amounts receivable: -€811
- Profit (loss) carried forward +€5,679
up €5,679 (+72.1%), from €7,878 to €13,558
- Trade debts +€2,871
up €2,871 (+730.1%), from €393 to €3,264
- Current portion of long-term debt -€2,000
down €2,000 (-40.0%), from €5,000 to €3,000
- Tax, wage and social debts +€665
up €665 (+32.4%), from €2,051 to €2,716
- Other debts -€427
down €427 (-73.8%), from €579 to €152
- Gross operating margin +€3,223
up €3,223 (+42.2%), from €7,641 to €10,864
- Taxes +€634
up €634 (+75.2%), from €843 to €1,476
- Depreciation +€288
up €288 (+9.0%), from €3,198 to €3,485
- Other operating charges -€162
down €162 (-48.4%), from €334 to €172
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 | €17,901 | €24,689 | +€6,788 | +37.9% |
| Fixed assets | 21/28 | €4,384 | €1,311 | -€3,073 | -70.1% |
| Tangible fixed assets | 22/27 | €4,384 | €1,311 | -€3,073 | -70.1% |
| Plant, machinery and equipment | 23 | €800 | €728 | -€73 | -9.1% |
| Furniture and vehicles | 24 | €3,584 | €584 | -€3,000 | -83.7% |
| Current assets | 29/58 | €13,517 | €23,377 | +€9,860 | +72.9% |
| Stocks and contracts in progress | 3 | - | €1,080 | +€1,080 | |
| Stocks | 30/36 | - | €1,080 | +€1,080 | |
| Amounts receivable within one year | 40/41 | €11,811 | €10,738 | -€1,073 | -9.1% |
| Trade receivables | 40 | €11,000 | €10,738 | -€262 | -2.4% |
| Other amounts receivable | 41 | €811 | - | -€811 | |
| Cash at bank and in hand | 54/58 | €1,504 | €11,351 | +€9,847 | +654.5% |
| Deferred charges and accrued income | 490/1 | €201 | €208 | +€7 | +3.2% |
| Total equity and liabilities | 10/49 | €17,901 | €24,689 | +€6,788 | +37.9% |
| Equity | 10/15 | €9,878 | €15,558 | +€5,679 | +57.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,878 | €13,558 | +€5,679 | +72.1% |
| Amounts payable | 17/49 | €8,023 | €9,131 | +€1,108 | +13.8% |
| Amounts payable within one year | 42/48 | €8,023 | €9,131 | +€1,108 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €3,000 | -€2,000 | -40.0% |
| Trade debts | 44 | €393 | €3,264 | +€2,871 | +730.1% |
| Suppliers | 440/4 | €393 | €3,264 | +€2,871 | +730.1% |
| Taxes, remuneration and social security | 45 | €2,051 | €2,716 | +€665 | +32.4% |
| Taxes | 450/3 | €2,051 | €2,716 | +€665 | +32.4% |
| Other amounts payable | 47/48 | €579 | €152 | -€427 | -73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,198 | €3,485 | +€288 | +9.0% |
| Other operating charges | 640/8 | €334 | €172 | -€162 | -48.4% |
| Gross operating margin | 9900 | €7,641 | €10,864 | +€3,223 | +42.2% |
| Operating profit (loss) | 9901 | €4,110 | €7,207 | +€3,097 | +75.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €52 | €51 | -€1 | -2.5% |
| Recurring financial charges | 65 | €52 | €51 | -€1 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | €4,058 | €7,156 | +€3,098 | +76.4% |
| Income taxes | 67/77 | €843 | €1,476 | +€634 | +75.2% |
| Profit (loss) for the period | 9904 | €3,215 | €5,679 | +€2,465 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,215 | €5,679 | +€2,465 | +76.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.