KIJKHUIS: 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.
KIJKHUIS
Largest movements
- Receivables within one year +€54,881
up €54,881 (+130%), from €42,289 to €97,170
of which Trade receivables: +€48,972
- Cash +€25,852
up €25,852 (+133%), from €19,436 to €45,287
mainly Tax, wage and social debts (+€47,284) and Trade debts (+€37,345)
- Tangible fixed assets +€20,172
up €20,172 (+118%), from €17,060 to €37,232
of which Plant, machinery and equipment: +€14,635
- Deferred charges and accrued income +€5,813
up €5,813 (+654%), from €889 to €6,702
- Intangible fixed assets +€4,816
new in 2025: €4,816
- Tax, wage and social debts +€47,284
up €47,284 (+80.3%), from €58,896 to €106,179
of which Remuneration and social security: +€36,174
- Trade debts +€37,345
up €37,345 (+176%), from €21,272 to €58,617
- Profit (loss) carried forward +€31,510
up €31,510 (+68.9%), from -€45,766 to -€14,256
- Other debts -€4,606
down €4,606 (-87.4%), from €5,272 to €667
- Gross operating margin +€200,549
up €200,549 (+66.9%), from €299,794 to €500,343
- Staff costs +€172,418
up €172,418 (+68.1%), from €253,072 to €425,490
- Taxes +€15,148
up €15,148 (+395%), from €3,836 to €18,983
- Depreciation +€9,428
up €9,428 (+139%), from €6,791 to €16,219
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 | €79,674 | €191,208 | +€111,533 | +140% |
| Fixed assets | 21/28 | €17,060 | €42,048 | +€24,988 | +146% |
| Intangible fixed assets | 21 | - | €4,816 | +€4,816 | |
| Tangible fixed assets | 22/27 | €17,060 | €37,232 | +€20,172 | +118% |
| Plant, machinery and equipment | 23 | €12,548 | €27,183 | +€14,635 | +117% |
| Furniture and vehicles | 24 | €4,513 | €10,049 | +€5,537 | +123% |
| Current assets | 29/58 | €62,614 | €149,159 | +€86,545 | +138% |
| Amounts receivable within one year | 40/41 | €42,289 | €97,170 | +€54,881 | +130% |
| Trade receivables | 40 | €42,179 | €91,150 | +€48,972 | +116% |
| Other amounts receivable | 41 | €111 | €6,020 | +€5,909 | +5,338% |
| Cash at bank and in hand | 54/58 | €19,436 | €45,287 | +€25,852 | +133% |
| Deferred charges and accrued income | 490/1 | €889 | €6,702 | +€5,813 | +654% |
| Total equity and liabilities | 10/49 | €79,674 | €191,208 | +€111,533 | +140% |
| Equity | 10/15 | -€5,766 | €25,744 | +€31,510 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,766 | -€14,256 | +€31,510 | +68.9% |
| Amounts payable | 17/49 | €85,440 | €165,463 | +€80,023 | +93.7% |
| Amounts payable within one year | 42/48 | €85,440 | €165,463 | +€80,023 | +93.7% |
| Trade debts | 44 | €21,272 | €58,617 | +€37,345 | +176% |
| Suppliers | 440/4 | €21,272 | €58,617 | +€37,345 | +176% |
| Taxes, remuneration and social security | 45 | €58,896 | €106,179 | +€47,284 | +80.3% |
| Taxes | 450/3 | €31,164 | €42,273 | +€11,110 | +35.6% |
| Remuneration and social security | 454/9 | €27,732 | €63,906 | +€36,174 | +130% |
| Other amounts payable | 47/48 | €5,272 | €667 | -€4,606 | -87.4% |
| Remuneration, social security and pensions | 62 | €253,072 | €425,490 | +€172,418 | +68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,791 | €16,219 | +€9,428 | +139% |
| Other operating charges | 640/8 | €578 | €1,038 | +€460 | +79.5% |
| Gross operating margin | 9900 | €299,794 | €500,343 | +€200,549 | +66.9% |
| Operating profit (loss) | 9901 | €39,352 | €57,596 | +€18,244 | +46.4% |
| Financial income | 75/76B | €273 | €686 | +€413 | +152% |
| Recurring financial income | 75 | €273 | €686 | +€413 | +152% |
| Financial charges | 65/66B | €4,822 | €7,789 | +€2,967 | +61.5% |
| Recurring financial charges | 65 | €4,822 | €7,789 | +€2,967 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €34,803 | €50,493 | +€15,690 | +45.1% |
| Income taxes | 67/77 | €3,836 | €18,983 | +€15,148 | +395% |
| Profit (loss) for the period | 9904 | €30,967 | €31,510 | +€543 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,967 | €31,510 | +€543 | +1.8% |
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 15 October 2026 via checked.be.