KIJKBEELD: 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.
KIJKBEELD
Largest movements
- Cash -€52,436
down €52,436 (-51.9%), from €101,021 to €48,585
mainly Other debts (-€48,523) and Net result for the year (-€12,544)
- Tangible fixed assets -€7,634
down €7,634 (-41.0%), from €18,619 to €10,985
of which Furniture and vehicles: -€7,097
- Stocks and contracts -€1,868
down €1,868 (-30.0%), from €6,220 to €4,352
- Other debts -€48,523
down €48,523 (-71.4%), from €67,932 to €19,409
- Profit (loss) carried forward -€12,544
down €12,544 (-103.6%), from -€12,103 to -€24,648
- Tax, wage and social debts -€1,349
down €1,349 (-79.6%), from €1,694 to €346
- Gross operating margin -€2,224
down €2,224 (-281.5%), from -€790 to -€3,014
- Other operating charges -€348
down €348 (-32.3%), from €1,078 to €730
- Depreciation -€323
down €323 (-4.1%), from €7,957 to €7,634
- Financial charges -€49
down €49 (-4.4%), from €1,096 to €1,047
- Financial income -€39
down €39 (-64.8%), from €61 to €21
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 | €126,647 | €63,978 | -€62,668 | -49.5% |
| Fixed assets | 21/28 | €18,619 | €10,985 | -€7,634 | -41.0% |
| Tangible fixed assets | 22/27 | €18,619 | €10,985 | -€7,634 | -41.0% |
| Plant, machinery and equipment | 23 | €916 | €380 | -€537 | -58.6% |
| Furniture and vehicles | 24 | €17,703 | €10,605 | -€7,097 | -40.1% |
| Current assets | 29/58 | €108,028 | €52,994 | -€55,034 | -50.9% |
| Stocks and contracts in progress | 3 | €6,220 | €4,352 | -€1,868 | -30.0% |
| Stocks | 30/36 | €6,220 | €4,352 | -€1,868 | -30.0% |
| Amounts receivable within one year | 40/41 | €787 | €56 | -€730 | -92.8% |
| Trade receivables | 40 | €787 | - | -€787 | |
| Other amounts receivable | 41 | - | €56 | +€56 | |
| Cash at bank and in hand | 54/58 | €101,021 | €48,585 | -€52,436 | -51.9% |
| Total equity and liabilities | 10/49 | €126,647 | €63,978 | -€62,668 | -49.5% |
| Equity | 10/15 | €56,684 | €44,139 | -€12,544 | -22.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €48,327 | €48,327 | = | 0.0% |
| Distributable reserves | 133 | €48,327 | €48,327 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,103 | -€24,648 | -€12,544 | -103.6% |
| Amounts payable | 17/49 | €69,963 | €19,839 | -€50,124 | -71.6% |
| Amounts payable within one year | 42/48 | €69,963 | €19,839 | -€50,124 | -71.6% |
| Financial debts | 43 | €225 | - | -€225 | |
| Credit institutions | 430/8 | €225 | - | -€225 | |
| Trade debts | 44 | €111 | €84 | -€27 | -24.5% |
| Suppliers | 440/4 | €111 | €84 | -€27 | -24.5% |
| Taxes, remuneration and social security | 45 | €1,694 | €346 | -€1,349 | -79.6% |
| Taxes | 450/3 | €1,694 | €346 | -€1,349 | -79.6% |
| Other amounts payable | 47/48 | €67,932 | €19,409 | -€48,523 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,957 | €7,634 | -€323 | -4.1% |
| Other operating charges | 640/8 | €1,078 | €730 | -€348 | -32.3% |
| Gross operating margin | 9900 | -€790 | -€3,014 | -€2,224 | -281.5% |
| Operating profit (loss) | 9901 | -€9,825 | -€11,378 | -€1,553 | -15.8% |
| Financial income | 75/76B | €61 | €21 | -€39 | -64.8% |
| Recurring financial income | 75 | €61 | €21 | -€39 | -64.8% |
| Financial charges | 65/66B | €1,096 | €1,047 | -€49 | -4.4% |
| Recurring financial charges | 65 | €1,096 | €1,047 | -€49 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,861 | -€12,404 | -€1,544 | -14.2% |
| Income taxes | 67/77 | €135 | €140 | +€5 | +3.8% |
| Profit (loss) for the period | 9904 | -€10,996 | -€12,544 | -€1,549 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,996 | -€12,544 | -€1,549 | -14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.