KIBO: 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.
KIBO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€3,277
no longer reported in 2026 (was €3,277)
- Taxes -€359
no longer reported in 2026 (was €359)
- Other operating charges +€36
up €36 (+3.0%), from €1,179 to €1,214
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,653,587 | €1,651,228 | -€2,358 | -0.1% |
| Fixed assets | 21/28 | €1,650,814 | €1,650,814 | = | 0.0% |
| Financial fixed assets | 28 | €1,650,814 | €1,650,814 | = | 0.0% |
| Current assets | 29/58 | €2,772 | €414 | -€2,358 | -85.1% |
| Amounts receivable within one year | 40/41 | €4 | €163 | +€158 | +3631.7% |
| Other amounts receivable | 41 | €4 | €163 | +€158 | +3631.7% |
| Cash at bank and in hand | 54/58 | €2,768 | €251 | -€2,517 | -90.9% |
| Total equity and liabilities | 10/49 | €1,653,587 | €1,651,228 | -€2,358 | -0.1% |
| Equity | 10/15 | -€871,833 | -€873,832 | -€1,999 | -0.2% |
| Contributions | 10/11 | €3,051,180 | €3,051,180 | = | 0.0% |
| Capital | 10 | €3,051,180 | €3,051,180 | = | 0.0% |
| Issued capital | 100 | €3,051,180 | €3,051,180 | = | 0.0% |
| Reserves | 13 | €230,000 | €230,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €230,000 | €230,000 | = | 0.0% |
| Legal reserve | 130 | €230,000 | €230,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,153,013 | -€4,155,012 | -€1,999 | 0.0% |
| Amounts payable | 17/49 | €2,525,420 | €2,525,060 | -€359 | 0.0% |
| Amounts payable after more than one year | 17 | €2,100,000 | €2,100,000 | = | 0.0% |
| Financial debts | 170/4 | €2,100,000 | €2,100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €425,420 | €425,060 | -€359 | -0.1% |
| Trade debts | 44 | €171,417 | €171,417 | = | 0.0% |
| Suppliers | 440/4 | €171,417 | €171,417 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €359 | - | -€359 | |
| Taxes | 450/3 | €359 | - | -€359 | |
| Other amounts payable | 47/48 | €253,644 | €253,644 | = | 0.0% |
| Other operating charges | 640/8 | €1,179 | €1,214 | +€36 | +3.0% |
| Gross operating margin | 9900 | -€654 | -€658 | -€4 | -0.7% |
| Operating profit (loss) | 9901 | -€1,832 | -€1,872 | -€40 | -2.2% |
| Financial income | 75/76B | €3,277 | - | -€3,277 | |
| Recurring financial income | 75 | €3,277 | - | -€3,277 | |
| Financial charges | 65/66B | €126 | €127 | +€1 | +0.8% |
| Recurring financial charges | 65 | €126 | €127 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €1,318 | -€1,999 | -€3,318 | |
| Income taxes | 67/77 | €359 | - | -€359 | |
| Profit (loss) for the period | 9904 | €959 | -€1,999 | -€2,958 | |
| Profit (loss) for the period to be appropriated | 9905 | €959 | -€1,999 | -€2,958 |
Source: filed annual accounts (NBB), fiscal years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.