KijkEnKook: 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.
KijkEnKook
Largest movements
- Receivables within one year +€1,606
up €1,606 (+90.8%), from €1,769 to €3,375
of which Trade receivables: +€1,811
- Tangible fixed assets +€1,101
up €1,101 (+52.0%), from €2,117 to €3,218
of which Plant, machinery and equipment: +€1,228
- Deferred charges and accrued income -€76
down €76 (-11.8%), from €645 to €569
- Short-term financial debts +€6,091
up €6,091 (+45.8%), from €13,311 to €19,402
- Profit (loss) carried forward -€4,231
down €4,231 (-15.5%), from -€27,332 to -€31,563
- Tax, wage and social debts +€1,204
up €1,204 (+137%), from €882 to €2,086
- Other debts -€877
down €877 (-97.0%), from €904 to €27
- Trade debts +€439
up €439 (+25.7%), from €1,711 to €2,150
- Gross operating margin +€672
up €672 (+14.8%), from -€4,554 to -€3,881
- Depreciation +€558
up €558 (+136%), from €409 to €968
- Financial charges +€520
up €520 (+22.2%), from €2,347 to €2,867
- Other operating charges +€216
up €216 (+31.4%), from €687 to €903
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,535 | €7,162 | +€2,627 | +57.9% |
| Fixed assets | 21/28 | €2,121 | €3,218 | +€1,097 | +51.7% |
| Intangible fixed assets | 21 | €4 | - | -€4 | |
| Tangible fixed assets | 22/27 | €2,117 | €3,218 | +€1,101 | +52.0% |
| Plant, machinery and equipment | 23 | €1,918 | €3,146 | +€1,228 | +64.0% |
| Furniture and vehicles | 24 | €199 | €72 | -€127 | -63.8% |
| Current assets | 29/58 | €2,415 | €3,945 | +€1,530 | +63.4% |
| Amounts receivable within one year | 40/41 | €1,769 | €3,375 | +€1,606 | +90.8% |
| Trade receivables | 40 | €1,134 | €2,945 | +€1,811 | +160% |
| Other amounts receivable | 41 | €636 | €431 | -€205 | -32.3% |
| Deferred charges and accrued income | 490/1 | €645 | €569 | -€76 | -11.8% |
| Total equity and liabilities | 10/49 | €4,535 | €7,162 | +€2,627 | +57.9% |
| Equity | 10/15 | -€12,272 | -€16,503 | -€4,231 | -34.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| 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 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,332 | -€31,563 | -€4,231 | -15.5% |
| Amounts payable | 17/49 | €16,807 | €23,665 | +€6,857 | +40.8% |
| Amounts payable within one year | 42/48 | €16,807 | €23,665 | +€6,857 | +40.8% |
| Financial debts | 43 | €13,311 | €19,402 | +€6,091 | +45.8% |
| Credit institutions | 430/8 | €13,311 | €19,402 | +€6,091 | +45.8% |
| Trade debts | 44 | €1,711 | €2,150 | +€439 | +25.7% |
| Suppliers | 440/4 | €1,711 | €2,150 | +€439 | +25.7% |
| Taxes, remuneration and social security | 45 | €882 | €2,086 | +€1,204 | +137% |
| Taxes | 450/3 | €882 | €2,086 | +€1,204 | +137% |
| Other amounts payable | 47/48 | €904 | €27 | -€877 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €968 | +€558 | +136% |
| Other operating charges | 640/8 | €687 | €903 | +€216 | +31.4% |
| Gross operating margin | 9900 | -€4,554 | -€3,881 | +€672 | +14.8% |
| Operating profit (loss) | 9901 | -€5,650 | -€5,752 | -€102 | -1.8% |
| Financial income | 75/76B | €12 | - | -€12 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Financial charges | 65/66B | €2,347 | €2,867 | +€520 | +22.2% |
| Recurring financial charges | 65 | €2,347 | €2,867 | +€520 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,984 | -€8,618 | -€634 | -7.9% |
| Income taxes | 67/77 | €219 | €212 | -€6 | -3.0% |
| Profit (loss) for the period | 9904 | -€8,203 | -€8,831 | -€628 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,203 | -€8,831 | -€628 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.