KIK: 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.
KIK
Largest movements
- Cash -€18,109
down €18,109 (-36.9%), from €49,024 to €30,915
mainly Other debts (-€41,792) and Tax, wage and social debts (-€1,988)
- Tangible fixed assets -€15,787
down €15,787 (-7.3%), from €217,617 to €201,830
- Other debts -€41,792
down €41,792 (-61.5%), from €68,001 to €26,208
- Reserves +€10,049
up €10,049 (+5.7%), from €175,348 to €185,397
of which Distributable reserves: +€10,049
- Gross operating margin -€16,401
down €16,401 (-30.2%), from €54,321 to €37,920
- Taxes -€5,423
down €5,423 (-53.4%), from €10,153 to €4,730
- Other operating charges +€798
up €798 (+12.3%), from €6,515 to €7,313
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 | €266,640 | €234,514 | -€32,126 | -12.0% |
| Fixed assets | 21/28 | €217,617 | €201,830 | -€15,787 | -7.3% |
| Tangible fixed assets | 22/27 | €217,617 | €201,830 | -€15,787 | -7.3% |
| Land and buildings | 22 | €217,617 | €201,830 | -€15,787 | -7.3% |
| Current assets | 29/58 | €49,024 | €32,685 | -€16,339 | -33.3% |
| Amounts receivable within one year | 40/41 | - | €1,770 | +€1,770 | |
| Other amounts receivable | 41 | - | €1,770 | +€1,770 | |
| Cash at bank and in hand | 54/58 | €49,024 | €30,915 | -€18,109 | -36.9% |
| Total equity and liabilities | 10/49 | €266,640 | €234,514 | -€32,126 | -12.0% |
| Equity | 10/15 | €193,948 | €203,997 | +€10,049 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,348 | €185,397 | +€10,049 | +5.7% |
| Non-distributable reserves | 130/1 | €1,941 | €1,941 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,941 | €1,941 | = | 0.0% |
| Distributable reserves | 133 | €173,407 | €183,456 | +€10,049 | +5.8% |
| Amounts payable | 17/49 | €72,692 | €30,517 | -€42,175 | -58.0% |
| Amounts payable within one year | 42/48 | €72,692 | €27,907 | -€44,785 | -61.6% |
| Trade debts | 44 | €1,050 | €46 | -€1,004 | -95.6% |
| Suppliers | 440/4 | €1,050 | €46 | -€1,004 | -95.6% |
| Taxes, remuneration and social security | 45 | €3,642 | €1,653 | -€1,988 | -54.6% |
| Taxes | 450/3 | €3,642 | €1,653 | -€1,988 | -54.6% |
| Other amounts payable | 47/48 | €68,001 | €26,208 | -€41,792 | -61.5% |
| Accrued charges and deferred income | 492/3 | €0 | €2,610 | +€2,610 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,960 | €15,787 | -€173 | -1.1% |
| Other operating charges | 640/8 | €6,515 | €7,313 | +€798 | +12.3% |
| Gross operating margin | 9900 | €54,321 | €37,920 | -€16,401 | -30.2% |
| Operating profit (loss) | 9901 | €31,846 | €14,820 | -€17,026 | -53.5% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €58 | €41 | -€17 | -29.2% |
| Recurring financial charges | 65 | €58 | €41 | -€17 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €31,788 | €14,779 | -€17,009 | -53.5% |
| Income taxes | 67/77 | €10,153 | €4,730 | -€5,423 | -53.4% |
| Profit (loss) for the period | 9904 | €21,635 | €10,049 | -€11,586 | -53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,635 | €10,049 | -€11,586 | -53.6% |
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 9 October 2026 via checked.be.