Kijkuit: 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.
Kijkuit
Largest movements
- Receivables after one year +€625,000
new in 2025: €625,000
- Receivables within one year -€66,658
down €66,658 (-13.3%), from €500,386 to €433,728
of which Trade receivables: -€54,045
- Tangible fixed assets -€51,866
down €51,866 (-6.4%), from €806,188 to €754,321
of which Land and buildings: -€53,346
- Other debts +€596,199
up €596,199 (+37.2%), from €1.6m to €2.2m
- Debts after one year -€68,968
down €68,968 (-14.5%), from €474,572 to €405,604
- Tax, wage and social debts -€23,782
down €23,782 (-80.5%), from €29,525 to €5,744
of which Taxes: -€23,390
- Trade debts +€19,099
up €19,099 (+177.4%), from €10,765 to €29,864
- Gross operating margin -€34,274
down €34,274 (-20.5%), from €167,142 to €132,869
- Financial charges -€9,198
down €9,198 (-12.1%), from €75,771 to €66,573
- Staff costs -€5,804
down €5,804 (-87.6%), from €6,622 to €818
- Taxes +€2,075
up €2,075 (+187.3%), from €1,108 to €3,183
- Financial income +€1,791
up €1,791 (+13.5%), from €13,283 to €15,074
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,322,927 | €1,829,477 | +€506,550 | +38.3% |
| Fixed assets | 21/28 | €806,188 | €754,321 | -€51,866 | -6.4% |
| Tangible fixed assets | 22/27 | €806,188 | €754,321 | -€51,866 | -6.4% |
| Land and buildings | 22 | €800,841 | €747,495 | -€53,346 | -6.7% |
| Plant, machinery and equipment | 23 | €4,173 | €2,133 | -€2,040 | -48.9% |
| Furniture and vehicles | 24 | €1,173 | €4,692 | +€3,519 | +299.9% |
| Current assets | 29/58 | €516,739 | €1,075,156 | +€558,416 | +108.1% |
| Amounts receivable after more than one year | 29 | - | €625,000 | +€625,000 | |
| Other amounts receivable | 291 | - | €625,000 | +€625,000 | |
| Stocks and contracts in progress | 3 | €15,850 | €15,850 | = | 0.0% |
| Stocks | 30/36 | €15,850 | €15,850 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €500,386 | €433,728 | -€66,658 | -13.3% |
| Trade receivables | 40 | €224,798 | €170,753 | -€54,045 | -24.0% |
| Other amounts receivable | 41 | €275,588 | €262,975 | -€12,613 | -4.6% |
| Deferred charges and accrued income | 490/1 | €503 | €577 | +€74 | +14.7% |
| Total equity and liabilities | 10/49 | €1,322,927 | €1,829,477 | +€506,550 | +38.3% |
| Equity | 10/15 | -€1,533,395 | -€1,548,726 | -€15,330 | -1.0% |
| Contributions | 10/11 | €800,000 | €800,000 | = | 0.0% |
| Capital | 10 | €800,000 | €800,000 | = | 0.0% |
| Issued capital | 100 | €800,000 | €800,000 | = | 0.0% |
| Reserves | 13 | €166,590 | €166,590 | = | 0.0% |
| Non-distributable reserves | 130/1 | €80,000 | €80,000 | = | 0.0% |
| Legal reserve | 130 | €80,000 | €80,000 | = | 0.0% |
| Distributable reserves | 133 | €86,590 | €86,590 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,499,985 | -€2,515,315 | -€15,330 | -0.6% |
| Amounts payable | 17/49 | €2,856,323 | €3,378,202 | +€521,880 | +18.3% |
| Amounts payable after more than one year | 17 | €474,572 | €405,604 | -€68,968 | -14.5% |
| Financial debts | 170/4 | €474,572 | €405,604 | -€68,968 | -14.5% |
| Amounts payable within one year | 42/48 | €2,381,751 | €2,970,946 | +€589,195 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €74,557 | €73,968 | -€589 | -0.8% |
| Financial debts | 43 | €664,344 | €662,612 | -€1,732 | -0.3% |
| Credit institutions | 430/8 | €664,344 | €662,612 | -€1,732 | -0.3% |
| Trade debts | 44 | €10,765 | €29,864 | +€19,099 | +177.4% |
| Suppliers | 440/4 | €10,765 | €29,864 | +€19,099 | +177.4% |
| Taxes, remuneration and social security | 45 | €29,525 | €5,744 | -€23,782 | -80.5% |
| Taxes | 450/3 | €29,133 | €5,744 | -€23,390 | -80.3% |
| Remuneration and social security | 454/9 | €392 | - | -€392 | |
| Other amounts payable | 47/48 | €1,602,559 | €2,198,758 | +€596,199 | +37.2% |
| Accrued charges and deferred income | 492/3 | - | €1,652 | +€1,652 | |
| Remuneration, social security and pensions | 62 | €6,622 | €818 | -€5,804 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,303 | €81,576 | +€273 | +0.3% |
| Other operating charges | 640/8 | €10,800 | €11,122 | +€322 | +3.0% |
| Gross operating margin | 9900 | €167,142 | €132,869 | -€34,274 | -20.5% |
| Operating profit (loss) | 9901 | €68,417 | €39,352 | -€29,066 | -42.5% |
| Financial income | 75/76B | €13,283 | €15,074 | +€1,791 | +13.5% |
| Recurring financial income | 75 | €13,283 | €15,074 | +€1,791 | +13.5% |
| Financial charges | 65/66B | €75,771 | €66,573 | -€9,198 | -12.1% |
| Recurring financial charges | 65 | €75,771 | €66,573 | -€9,198 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €5,929 | -€12,148 | -€18,076 | |
| Income taxes | 67/77 | €1,108 | €3,183 | +€2,075 | +187.3% |
| Profit (loss) for the period | 9904 | €4,821 | -€15,330 | -€20,151 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,821 | -€15,330 | -€20,151 |
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 6 October 2026 via checked.be.