KIK'ARCH: 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'ARCH
Largest movements
- Cash -€6,587
down €6,587 (-87.2%), from €7,555 to €968
mainly Receivables within one year (-€2,780) and Current portion of long-term debt (-€2,751)
- Tangible fixed assets -€3,995
down €3,995 (-38.7%), from €10,322 to €6,327
- Receivables within one year +€2,780
up €2,780 (+53.9%), from €5,155 to €7,935
of which Trade receivables: +€1,958
- Current portion of long-term debt -€2,751
no longer reported in 2025 (was €2,751)
- Tax, wage and social debts -€2,377
down €2,377 (-36.9%), from €6,432 to €4,056
- Profit (loss) carried forward -€1,411
down €1,411 (-41.1%), from €3,431 to €2,020
- Other debts -€1,124
down €1,124 (-19.5%), from €5,778 to €4,654
- Trade debts -€251
no longer reported in 2025 (was €251)
- Gross operating margin -€4,350
down €4,350 (-32.9%), from €13,203 to €8,854
- Taxes -€777
down €777 (-26.3%), from €2,955 to €2,178
- Financial charges +€713
up €713 (+171.5%), from €416 to €1,129
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 | €23,644 | €15,730 | -€7,914 | -33.5% |
| Fixed assets | 21/28 | €10,822 | €6,827 | -€3,995 | -36.9% |
| Tangible fixed assets | 22/27 | €10,322 | €6,327 | -€3,995 | -38.7% |
| Furniture and vehicles | 24 | €10,322 | €6,327 | -€3,995 | -38.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €12,823 | €8,903 | -€3,920 | -30.6% |
| Amounts receivable within one year | 40/41 | €5,155 | €7,935 | +€2,780 | +53.9% |
| Trade receivables | 40 | €5,110 | €7,067 | +€1,958 | +38.3% |
| Other amounts receivable | 41 | €45 | €867 | +€822 | +1827.7% |
| Cash at bank and in hand | 54/58 | €7,555 | €968 | -€6,587 | -87.2% |
| Deferred charges and accrued income | 490/1 | €113 | - | -€113 | |
| Total equity and liabilities | 10/49 | €23,644 | €15,730 | -€7,914 | -33.5% |
| Equity | 10/15 | €8,431 | €7,020 | -€1,411 | -16.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,431 | €2,020 | -€1,411 | -41.1% |
| Amounts payable | 17/49 | €15,213 | €8,710 | -€6,503 | -42.7% |
| Amounts payable within one year | 42/48 | €15,213 | €8,710 | -€6,503 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €2,751 | - | -€2,751 | |
| Trade debts | 44 | €251 | - | -€251 | |
| Suppliers | 440/4 | €251 | - | -€251 | |
| Taxes, remuneration and social security | 45 | €6,432 | €4,056 | -€2,377 | -36.9% |
| Taxes | 450/3 | €6,432 | €4,056 | -€2,377 | -36.9% |
| Other amounts payable | 47/48 | €5,778 | €4,654 | -€1,124 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,134 | €4,235 | +€101 | +2.4% |
| Other operating charges | 640/8 | €630 | €724 | +€94 | +14.9% |
| Gross operating margin | 9900 | €13,203 | €8,854 | -€4,350 | -32.9% |
| Operating profit (loss) | 9901 | €8,440 | €3,895 | -€4,545 | -53.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €416 | €1,129 | +€713 | +171.5% |
| Recurring financial charges | 65 | €416 | €1,129 | +€713 | +171.5% |
| Profit (loss) for the period before taxes | 9903 | €8,024 | €2,766 | -€5,258 | -65.5% |
| Income taxes | 67/77 | €2,955 | €2,178 | -€777 | -26.3% |
| Profit (loss) for the period | 9904 | €5,069 | €589 | -€4,481 | -88.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,069 | €589 | -€4,481 | -88.4% |
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 11 October 2026 via checked.be.