KIBA: 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.
KIBA
Largest movements
- Receivables within one year +€44,981
up €44,981 (+32.6%), from €137,775 to €182,756
- Cash -€44,300
down €44,300 (-97.9%), from €45,243 to €943
mainly Receivables within one year (-€44,981) and Short-term financial debts (-€2,479)
- Reserves +€2,948
up €2,948 (+1.8%), from €167,754 to €170,701
of which Distributable reserves: +€2,948
- Short-term financial debts -€2,479
down €2,479 (-100%), from €2,479 to €0
- Gross operating margin +€5,270
up €5,270 (+67.0%), from -€7,868 to -€2,598
- Financial income +€603
up €603 (+10.3%), from €5,839 to €6,443
of which Financial income: +€603
- Financial charges -€154
down €154 (-32.5%), from €473 to €319
- Other operating charges +€132
up €132 (+29.5%), from €446 to €578
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 | €183,019 | €183,700 | +€681 | +0.4% |
| Current assets | 29/58 | €183,019 | €183,700 | +€681 | +0.4% |
| Amounts receivable within one year | 40/41 | €137,775 | €182,756 | +€44,981 | +32.6% |
| Other amounts receivable | 41 | €137,775 | €182,756 | +€44,981 | +32.6% |
| Cash at bank and in hand | 54/58 | €45,243 | €943 | -€44,300 | -97.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €183,019 | €183,700 | +€681 | +0.4% |
| Equity | 10/15 | €180,156 | €183,104 | +€2,948 | +1.6% |
| Contributions | 10/11 | €12,403 | €12,403 | = | 0.0% |
| Reserves | 13 | €167,754 | €170,701 | +€2,948 | +1.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €167,754 | €170,701 | +€2,948 | +1.8% |
| Amounts payable | 17/49 | €2,862 | €596 | -€2,267 | -79.2% |
| Amounts payable within one year | 42/48 | €2,862 | €596 | -€2,267 | -79.2% |
| Financial debts | 43 | €2,479 | €0 | -€2,479 | -100% |
| Credit institutions | 430/8 | €2,479 | €0 | -€2,479 | -100% |
| Trade debts | 44 | €384 | €596 | +€212 | +55.3% |
| Suppliers | 440/4 | €384 | €596 | +€212 | +55.3% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | €446 | €578 | +€132 | +29.5% |
| Gross operating margin | 9900 | -€7,868 | -€2,598 | +€5,270 | +67.0% |
| Operating profit (loss) | 9901 | -€8,314 | -€3,176 | +€5,138 | +61.8% |
| Financial income | 75/76B | €5,839 | €6,443 | +€603 | +10.3% |
| Recurring financial income | 75 | €5,839 | €6,443 | +€603 | +10.3% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €473 | €319 | -€154 | -32.5% |
| Recurring financial charges | 65 | €473 | €319 | -€154 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,948 | €2,948 | +€5,896 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,948 | €2,948 | +€5,896 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,948 | €2,948 | +€5,896 |
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 17 October 2026 via checked.be.