KIBEROM: 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.
KIBEROM
Largest movements
- Cash -€2,046
down €2,046 (-28.7%), from €7,120 to €5,074
mainly Net result for the year (-€2,046)
- Profit (loss) carried forward -€2,046
down €2,046 (-14.6%), from -€14,013 to -€16,058
- Gross operating margin -€3,867
down €3,867, from €2,016 to -€1,851
- Financial charges +€30
up €30 (+18.3%), from €164 to €194
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 | €7,120 | €5,074 | -€2,046 | -28.7% |
| Current assets | 29/58 | €7,120 | €5,074 | -€2,046 | -28.7% |
| Cash at bank and in hand | 54/58 | €7,120 | €5,074 | -€2,046 | -28.7% |
| Total equity and liabilities | 10/49 | €7,120 | €5,074 | -€2,046 | -28.7% |
| Equity | 10/15 | €7,120 | €5,074 | -€2,046 | -28.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,133 | €1,133 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,133 | €1,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,013 | -€16,058 | -€2,046 | -14.6% |
| Gross operating margin | 9900 | €2,016 | -€1,851 | -€3,867 | |
| Operating profit (loss) | 9901 | €2,016 | -€1,851 | -€3,867 | |
| Financial charges | 65/66B | €164 | €194 | +€30 | +18.3% |
| Recurring financial charges | 65 | €164 | €194 | +€30 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €1,852 | -€2,046 | -€3,897 | |
| Profit (loss) for the period | 9904 | €1,852 | -€2,046 | -€3,897 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,852 | -€2,046 | -€3,897 |
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.