KiiMETA: 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.
KiiMETA
Largest movements
- Cash -€4,350
down €4,350 (-27.5%), from €15,790 to €11,440
mainly Net result for the year (-€4,700) and Investment in fixed assets (net) (-€932)
- Tangible fixed assets +€825
new in 2025: €825
- Deferred charges and accrued income +€351
up €351 (+93.0%), from €377 to €728
- Profit (loss) carried forward -€4,700
down €4,700 (-41.7%), from €11,283 to €6,583
- Trade debts +€1,225
up €1,225 (+405.1%), from €303 to €1,528
- Accrued charges and deferred income +€185
up €185 (+86.5%), from €214 to €399
- Gross operating margin +€5,889
up €5,889 (+56.3%), from -€10,453 to -€4,563
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Depreciation +€106
new in 2025: €106
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 | €17,668 | €14,493 | -€3,174 | -18.0% |
| Fixed assets | 21/28 | - | €825 | +€825 | |
| Tangible fixed assets | 22/27 | - | €825 | +€825 | |
| Furniture and vehicles | 24 | - | €825 | +€825 | |
| Current assets | 29/58 | €17,668 | €13,668 | -€4,000 | -22.6% |
| Amounts receivable within one year | 40/41 | €1,500 | €1,500 | = | 0.0% |
| Trade receivables | 40 | €1,500 | €1,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,790 | €11,440 | -€4,350 | -27.5% |
| Deferred charges and accrued income | 490/1 | €377 | €728 | +€351 | +93.0% |
| Total equity and liabilities | 10/49 | €17,668 | €14,493 | -€3,174 | -18.0% |
| Equity | 10/15 | €15,283 | €10,583 | -€4,700 | -30.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,283 | €6,583 | -€4,700 | -41.7% |
| Amounts payable | 17/49 | €2,385 | €3,911 | +€1,526 | +64.0% |
| Amounts payable within one year | 42/48 | €2,171 | €3,511 | +€1,340 | +61.7% |
| Trade debts | 44 | €303 | €1,528 | +€1,225 | +405.1% |
| Suppliers | 440/4 | €303 | €1,528 | +€1,225 | +405.1% |
| Taxes, remuneration and social security | 45 | €150 | €300 | +€150 | +100.0% |
| Taxes | 450/3 | - | €150 | +€150 | |
| Remuneration and social security | 454/9 | €150 | €150 | = | 0.0% |
| Other amounts payable | 47/48 | €1,718 | €1,683 | -€35 | -2.0% |
| Accrued charges and deferred income | 492/3 | €214 | €399 | +€185 | +86.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €106 | +€106 | |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | -€10,453 | -€4,563 | +€5,889 | +56.3% |
| Operating profit (loss) | 9901 | -€10,840 | -€4,670 | +€6,170 | +56.9% |
| Financial income | 75/76B | €180 | €81 | -€99 | -54.9% |
| Recurring financial income | 75 | €180 | €81 | -€99 | -54.9% |
| Financial charges | 65/66B | €68 | €87 | +€19 | +27.4% |
| Recurring financial charges | 65 | €68 | €87 | +€19 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,729 | -€4,676 | +€6,053 | +56.4% |
| Income taxes | 67/77 | €53 | €24 | -€29 | -54.4% |
| Profit (loss) for the period | 9904 | -€10,782 | -€4,700 | +€6,082 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,782 | -€4,700 | +€6,082 | +56.4% |
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 8 October 2026 via checked.be.