KIKA: 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.
KIKA
Largest movements
- Cash +€101,731
up €101,731 (+1200.2%), from €8,476 to €110,207
mainly Net result for the year (+€113,972) and Tax, wage and social debts (+€21,678)
- Receivables within one year +€39,123
up €39,123 (+90.1%), from €43,415 to €82,538
of which Trade receivables: +€25,753
- Tangible fixed assets -€8,069
down €8,069 (-17.8%), from €45,347 to €37,277
of which Other tangible fixed assets: -€9,070
- Profit (loss) carried forward +€85,991
up €85,991 (+307.3%), from €27,981 to €113,972
- Reserves +€27,981
new in 2024: €27,981
- Tax, wage and social debts +€21,678
up €21,678 (+195.3%), from €11,100 to €32,778
of which Taxes: +€25,778
- Other debts -€7,954
no longer reported in 2024 (was €7,954)
- Trade debts +€3,172
up €3,172 (+7.0%), from €45,452 to €48,624
- Gross operating margin +€123,941
up €123,941 (+339.0%), from €36,558 to €160,498
- Taxes +€26,799
up €26,799 (+382.8%), from €7,000 to €33,799
- Depreciation +€9,568
up €9,568 (+956848.0%), from €1 to €9,569
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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,237 | €230,022 | +€132,784 | +136.6% |
| Fixed assets | 21/28 | €45,347 | €37,277 | -€8,069 | -17.8% |
| Tangible fixed assets | 22/27 | €45,347 | €37,277 | -€8,069 | -17.8% |
| Furniture and vehicles | 24 | - | €1,000 | +€1,000 | |
| Other tangible fixed assets | 26 | €45,347 | €36,277 | -€9,070 | -20.0% |
| Current assets | 29/58 | €51,891 | €192,745 | +€140,854 | +271.4% |
| Amounts receivable within one year | 40/41 | €43,415 | €82,538 | +€39,123 | +90.1% |
| Trade receivables | 40 | €42,932 | €68,685 | +€25,753 | +60.0% |
| Other amounts receivable | 41 | €482 | €13,853 | +€13,370 | +2771.0% |
| Cash at bank and in hand | 54/58 | €8,476 | €110,207 | +€101,731 | +1200.2% |
| Total equity and liabilities | 10/49 | €97,237 | €230,022 | +€132,784 | +136.6% |
| Equity | 10/15 | €31,981 | €145,953 | +€113,972 | +356.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €27,981 | +€27,981 | |
| Distributable reserves | 133 | - | €27,981 | +€27,981 | |
| Profit (loss) carried forward | 14 | €27,981 | €113,972 | +€85,991 | +307.3% |
| Amounts payable | 17/49 | €65,256 | €84,068 | +€18,812 | +28.8% |
| Amounts payable after more than one year | 17 | - | €2,667 | +€2,667 | |
| Financial debts | 170/4 | - | €2,667 | +€2,667 | |
| Amounts payable within one year | 42/48 | €64,506 | €81,402 | +€16,896 | +26.2% |
| Trade debts | 44 | €45,452 | €48,624 | +€3,172 | +7.0% |
| Suppliers | 440/4 | €45,452 | €48,624 | +€3,172 | +7.0% |
| Taxes, remuneration and social security | 45 | €11,100 | €32,778 | +€21,678 | +195.3% |
| Taxes | 450/3 | €7,000 | €32,778 | +€25,778 | +368.3% |
| Remuneration and social security | 454/9 | €4,100 | - | -€4,100 | |
| Other amounts payable | 47/48 | €7,954 | - | -€7,954 | |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Remuneration, social security and pensions | 62 | €749 | €1,768 | +€1,019 | +136.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1 | €9,569 | +€9,568 | +956848.0% |
| Other operating charges | 640/8 | €806 | €1,019 | +€213 | +26.4% |
| Gross operating margin | 9900 | €36,558 | €160,498 | +€123,941 | +339.0% |
| Operating profit (loss) | 9901 | €35,001 | €148,142 | +€113,141 | +323.2% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €20 | €442 | +€422 | +2107.6% |
| Recurring financial charges | 65 | €20 | €442 | +€422 | +2107.6% |
| Profit (loss) for the period before taxes | 9903 | €34,981 | €147,771 | +€112,789 | +322.4% |
| Income taxes | 67/77 | €7,000 | €33,799 | +€26,799 | +382.8% |
| Profit (loss) for the period | 9904 | €27,981 | €113,972 | +€85,991 | +307.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,981 | €113,972 | +€85,991 | +307.3% |
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 10 October 2026 via checked.be.