KIARIMONDO: 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.
KIARIMONDO
Largest movements
- Cash -€12,554
down €12,554 (-4.8%), from €262,428 to €249,874
mainly Contributions, distributions and other (-€152,000) and Tax, wage and social debts (-€4,543)
- Reserves -€83,000
down €83,000 (-45.1%), from €184,000 to €101,000
- Other debts +€78,000
up €78,000 (+105%), from €74,130 to €152,130
- Tax, wage and social debts -€4,543
down €4,543 (-22.2%), from €20,453 to €15,910
- Other operating charges +€7,670
new in 2025: €7,670
- Depreciation -€4,269
down €4,269 (-96.2%), from €4,439 to €170
- Financial income +€4,209
new in 2025: €4,209
- Gross operating margin -€1,851
down €1,851 (-2.0%), from €92,485 to €90,634
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 | €285,367 | €275,666 | -€9,701 | -3.4% |
| Fixed assets | 21/28 | €43 | €1,047 | +€1,004 | +2,317% |
| Tangible fixed assets | 22/27 | €0 | €1,004 | +€1,004 | |
| Furniture and vehicles | 24 | €0 | €1,004 | +€1,004 | |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €285,324 | €274,619 | -€10,704 | -3.8% |
| Amounts receivable within one year | 40/41 | €20,150 | €22,494 | +€2,344 | +11.6% |
| Trade receivables | 40 | €12,987 | €21,264 | +€8,276 | +63.7% |
| Other amounts receivable | 41 | €7,163 | €1,230 | -€5,933 | -82.8% |
| Cash at bank and in hand | 54/58 | €262,428 | €249,874 | -€12,554 | -4.8% |
| Deferred charges and accrued income | 490/1 | €2,745 | €2,251 | -€494 | -18.0% |
| Total equity and liabilities | 10/49 | €285,367 | €275,666 | -€9,701 | -3.4% |
| Equity | 10/15 | €190,748 | €107,626 | -€83,122 | -43.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €184,000 | €101,000 | -€83,000 | -45.1% |
| Distributable reserves | 133 | €184,000 | €101,000 | -€83,000 | -45.1% |
| Profit (loss) carried forward | 14 | €748 | €626 | -€122 | -16.3% |
| Amounts payable | 17/49 | €94,619 | €168,040 | +€73,421 | +77.6% |
| Amounts payable within one year | 42/48 | €94,619 | €168,040 | +€73,421 | +77.6% |
| Trade debts | 44 | €36 | - | -€36 | |
| Suppliers | 440/4 | €36 | - | -€36 | |
| Taxes, remuneration and social security | 45 | €20,453 | €15,910 | -€4,543 | -22.2% |
| Taxes | 450/3 | €20,453 | €15,910 | -€4,543 | -22.2% |
| Other amounts payable | 47/48 | €74,130 | €152,130 | +€78,000 | +105% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,439 | €170 | -€4,269 | -96.2% |
| Other operating charges | 640/8 | - | €7,670 | +€7,670 | |
| Gross operating margin | 9900 | €92,485 | €90,634 | -€1,851 | -2.0% |
| Operating profit (loss) | 9901 | €88,046 | €82,794 | -€5,253 | -6.0% |
| Financial income | 75/76B | - | €4,209 | +€4,209 | |
| Recurring financial income | 75 | - | €4,209 | +€4,209 | |
| Financial charges | 65/66B | €190 | €104 | -€85 | -45.0% |
| Recurring financial charges | 65 | €190 | €104 | -€85 | -45.0% |
| Profit (loss) for the period before taxes | 9903 | €87,857 | €86,899 | -€958 | -1.1% |
| Income taxes | 67/77 | €18,738 | €18,020 | -€718 | -3.8% |
| Profit (loss) for the period | 9904 | €69,119 | €68,878 | -€240 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,119 | €68,878 | -€240 | -0.3% |
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 14 October 2026 via checked.be.