Kijk & Luister Gent: 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.
Kijk & Luister Gent
Largest movements
- Receivables within one year -€39,522
down €39,522 (-49.0%), from €80,700 to €41,178
of which Trade receivables: -€51,882
- Tangible fixed assets +€26,635
up €26,635 (+44.9%), from €59,356 to €85,991
of which Furniture and vehicles: +€38,839
- Stocks and contracts -€15,249
down €15,249 (-6.8%), from €223,667 to €208,418
- Cash +€10,252
up €10,252 (+256%), from €3,997 to €14,250
mainly Trade debts (+€43,796) and Receivables within one year (+€39,522)
- Advances received -€55,175
down €55,175 (-74.3%), from €74,221 to €19,045
- Trade debts +€43,796
up €43,796 (+59.3%), from €73,797 to €117,593
- Debts after one year +€23,114
new in 2025: €23,114
- Tax, wage and social debts -€19,747
down €19,747 (-47.7%), from €41,380 to €21,633
of which Taxes: -€19,747
- Accrued charges and deferred income -€12,174
down €12,174 (-87.6%), from €13,902 to €1,728
- Gross operating margin -€51,254
down €51,254 (-61.9%), from €82,806 to €31,553
- Staff costs -€20,589
down €20,589 (-99.4%), from €20,704 to €114
- Taxes -€7,658
down €7,658 (-94.9%), from €8,069 to €411
- Depreciation +€3,549
up €3,549 (+18.6%), from €19,033 to €22,582
- Financial income -€957
down €957 (-66.9%), from €1,432 to €474
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 | €370,774 | €352,835 | -€17,939 | -4.8% |
| Fixed assets | 21/28 | €59,356 | €85,991 | +€26,635 | +44.9% |
| Tangible fixed assets | 22/27 | €59,356 | €85,991 | +€26,635 | +44.9% |
| Plant, machinery and equipment | 23 | €1,853 | €2,548 | +€695 | +37.5% |
| Furniture and vehicles | 24 | €3,269 | €42,107 | +€38,839 | +1,188% |
| Other tangible fixed assets | 26 | €54,235 | €41,336 | -€12,899 | -23.8% |
| Current assets | 29/58 | €311,418 | €266,844 | -€44,574 | -14.3% |
| Stocks and contracts in progress | 3 | €223,667 | €208,418 | -€15,249 | -6.8% |
| Stocks | 30/36 | €223,667 | €208,418 | -€15,249 | -6.8% |
| Amounts receivable within one year | 40/41 | €80,700 | €41,178 | -€39,522 | -49.0% |
| Trade receivables | 40 | €80,700 | €28,818 | -€51,882 | -64.3% |
| Other amounts receivable | 41 | - | €12,360 | +€12,360 | |
| Cash at bank and in hand | 54/58 | €3,997 | €14,250 | +€10,252 | +256% |
| Deferred charges and accrued income | 490/1 | €3,054 | €2,998 | -€56 | -1.8% |
| Total equity and liabilities | 10/49 | €370,774 | €352,835 | -€17,939 | -4.8% |
| Equity | 10/15 | €91,789 | €93,453 | +€1,664 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,160 | €74,760 | +€1,600 | +2.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,300 | €72,900 | +€1,600 | +2.2% |
| Profit (loss) carried forward | 14 | €29 | €93 | +€64 | +221% |
| Amounts payable | 17/49 | €278,985 | €259,382 | -€19,603 | -7.0% |
| Amounts payable after more than one year | 17 | - | €23,114 | +€23,114 | |
| Financial debts | 170/4 | - | €23,114 | +€23,114 | |
| Amounts payable within one year | 42/48 | €265,083 | €234,539 | -€30,544 | -11.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,762 | +€9,762 | |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €73,797 | €117,593 | +€43,796 | +59.3% |
| Suppliers | 440/4 | €73,797 | €117,593 | +€43,796 | +59.3% |
| Advances received on contracts in progress | 46 | €74,221 | €19,045 | -€55,175 | -74.3% |
| Taxes, remuneration and social security | 45 | €41,380 | €21,633 | -€19,747 | -47.7% |
| Taxes | 450/3 | €33,270 | €13,523 | -€19,747 | -59.4% |
| Remuneration and social security | 454/9 | €8,110 | €8,110 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €65,686 | €66,505 | +€820 | +1.2% |
| Accrued charges and deferred income | 492/3 | €13,902 | €1,728 | -€12,174 | -87.6% |
| Non-recurring operating income | 76A | €12,748 | €7,972 | -€4,777 | -37.5% |
| Remuneration, social security and pensions | 62 | €20,704 | €114 | -€20,589 | -99.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,033 | €22,582 | +€3,549 | +18.6% |
| Other operating charges | 640/8 | €2,745 | €2,727 | -€19 | -0.7% |
| Non-recurring operating charges | 66A | €18,850 | - | -€18,850 | |
| Gross operating margin | 9900 | €82,806 | €31,553 | -€51,254 | -61.9% |
| Operating profit (loss) | 9901 | €21,474 | €6,129 | -€15,345 | -71.5% |
| Financial income | 75/76B | €1,432 | €474 | -€957 | -66.9% |
| Recurring financial income | 75 | €1,432 | €474 | -€957 | -66.9% |
| Financial charges | 65/66B | €5,340 | €4,529 | -€811 | -15.2% |
| Recurring financial charges | 65 | €5,340 | €4,529 | -€811 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €17,566 | €2,075 | -€15,491 | -88.2% |
| Income taxes | 67/77 | €8,069 | €411 | -€7,658 | -94.9% |
| Profit (loss) for the period | 9904 | €9,497 | €1,664 | -€7,833 | -82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,497 | €1,664 | -€7,833 | -82.5% |
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 25 October 2026 via checked.be.