KIKIMMO: 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.
KIKIMMO
Largest movements
- Cash +€27,720
up €27,720 (+9.7%), from €286,165 to €313,885
mainly Net result for the year (+€36,415) and Depreciation (+€21,005)
- Tangible fixed assets -€21,005
down €21,005 (-9.9%), from €211,884 to €190,879
of which Land and buildings: -€11,161
- Deferred charges and accrued income -€15,000
no longer reported in 2025 (was €15,000)
- Receivables within one year +€11,020
up €11,020 (+255%), from €4,317 to €15,337
of which Other amounts receivable: +€9,931
- Reserves +€36,415
up €36,415 (+10.5%), from €347,852 to €384,267
of which Distributable reserves: +€36,415
- Other debts -€28,769
down €28,769 (-25.3%), from €113,497 to €84,728
- Debts after one year -€13,813
down €13,813 (-29.6%), from €46,628 to €32,815
- Tax, wage and social debts +€5,762
up €5,762 (+94.0%), from €6,131 to €11,893
- Gross operating margin -€24,302
down €24,302 (-26.1%), from €93,015 to €68,713
- Taxes -€3,716
down €3,716 (-28.3%), from €13,126 to €9,410
- Financial income +€2,000
up €2,000 (+749%), from €267 to €2,267
- Financial charges -€1,292
down €1,292 (-51.3%), from €2,517 to €1,225
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 | €549,889 | €553,624 | +€3,735 | +0.7% |
| Fixed assets | 21/28 | €211,909 | €190,904 | -€21,005 | -9.9% |
| Tangible fixed assets | 22/27 | €211,884 | €190,879 | -€21,005 | -9.9% |
| Land and buildings | 22 | €169,580 | €158,419 | -€11,161 | -6.6% |
| Plant, machinery and equipment | 23 | €1,434 | €871 | -€563 | -39.3% |
| Furniture and vehicles | 24 | €40,870 | €31,589 | -€9,281 | -22.7% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €337,980 | €362,720 | +€24,740 | +7.3% |
| Amounts receivable within one year | 40/41 | €4,317 | €15,337 | +€11,020 | +255% |
| Trade receivables | 40 | - | €1,089 | +€1,089 | |
| Other amounts receivable | 41 | €4,317 | €14,248 | +€9,931 | +230% |
| Current investments | 50/53 | €32,498 | €33,498 | +€1,000 | +3.1% |
| Cash at bank and in hand | 54/58 | €286,165 | €313,885 | +€27,720 | +9.7% |
| Deferred charges and accrued income | 490/1 | €15,000 | - | -€15,000 | |
| Total equity and liabilities | 10/49 | €549,889 | €553,624 | +€3,735 | +0.7% |
| Equity | 10/15 | €367,852 | €404,267 | +€36,415 | +9.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €347,852 | €384,267 | +€36,415 | +10.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €345,852 | €382,267 | +€36,415 | +10.5% |
| Amounts payable | 17/49 | €182,037 | €149,357 | -€32,680 | -18.0% |
| Amounts payable after more than one year | 17 | €46,628 | €32,815 | -€13,813 | -29.6% |
| Financial debts | 170/4 | €46,628 | €32,815 | -€13,813 | -29.6% |
| Amounts payable within one year | 42/48 | €134,237 | €110,991 | -€23,246 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €13,665 | €13,813 | +€148 | +1.1% |
| Trade debts | 44 | €944 | €557 | -€387 | -41.0% |
| Suppliers | 440/4 | €944 | €557 | -€387 | -41.0% |
| Taxes, remuneration and social security | 45 | €6,131 | €11,893 | +€5,762 | +94.0% |
| Taxes | 450/3 | €6,131 | €11,893 | +€5,762 | +94.0% |
| Other amounts payable | 47/48 | €113,497 | €84,728 | -€28,769 | -25.3% |
| Accrued charges and deferred income | 492/3 | €1,172 | €5,551 | +€4,379 | +374% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,905 | €21,005 | -€900 | -4.1% |
| Other operating charges | 640/8 | €2,824 | €2,925 | +€101 | +3.6% |
| Gross operating margin | 9900 | €93,015 | €68,713 | -€24,302 | -26.1% |
| Operating profit (loss) | 9901 | €68,286 | €44,783 | -€23,503 | -34.4% |
| Financial income | 75/76B | €267 | €2,267 | +€2,000 | +749% |
| Recurring financial income | 75 | €267 | €2,267 | +€2,000 | +749% |
| Financial charges | 65/66B | €2,517 | €1,225 | -€1,292 | -51.3% |
| Recurring financial charges | 65 | €2,517 | €1,225 | -€1,292 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €66,036 | €45,825 | -€20,211 | -30.6% |
| Income taxes | 67/77 | €13,126 | €9,410 | -€3,716 | -28.3% |
| Profit (loss) for the period | 9904 | €52,910 | €36,415 | -€16,495 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,910 | €36,415 | -€16,495 | -31.2% |
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 14 October 2026 via checked.be.