KiKiné: 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.
KiKiné
Largest movements
- Cash +€32,281
up €32,281 (+229.1%), from €14,092 to €46,372
mainly Net result for the year (+€30,522) and Receivables within one year (+€4,524)
- Receivables within one year -€4,524
down €4,524 (-66.3%), from €6,819 to €2,295
- Reserves +€30,000
new in 2025: €30,000
- Other debts -€3,973
down €3,973 (-81.4%), from €4,881 to €908
- Tax, wage and social debts +€1,194
up €1,194 (+25.7%), from €4,652 to €5,846
of which Taxes: +€1,194
- Profit (loss) carried forward +€522
up €522 (+5.9%), from €8,912 to €9,434
- Gross operating margin +€27,597
up €27,597 (+243.8%), from €11,318 to €38,914
- Taxes +€5,842
up €5,842 (+245.9%), from €2,376 to €8,218
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 | €21,655 | €49,304 | +€27,648 | +127.7% |
| Current assets | 29/58 | €21,655 | €49,304 | +€27,648 | +127.7% |
| Amounts receivable within one year | 40/41 | €6,819 | €2,295 | -€4,524 | -66.3% |
| Trade receivables | 40 | €6,819 | €2,295 | -€4,524 | -66.3% |
| Cash at bank and in hand | 54/58 | €14,092 | €46,372 | +€32,281 | +229.1% |
| Deferred charges and accrued income | 490/1 | €745 | €637 | -€108 | -14.5% |
| Total equity and liabilities | 10/49 | €21,655 | €49,304 | +€27,648 | +127.7% |
| Equity | 10/15 | €11,412 | €41,934 | +€30,522 | +267.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €8,912 | €9,434 | +€522 | +5.9% |
| Amounts payable | 17/49 | €10,244 | €7,370 | -€2,874 | -28.1% |
| Amounts payable within one year | 42/48 | €10,244 | €7,370 | -€2,874 | -28.1% |
| Trade debts | 44 | €710 | €616 | -€94 | -13.3% |
| Suppliers | 440/4 | €710 | €616 | -€94 | -13.3% |
| Taxes, remuneration and social security | 45 | €4,652 | €5,846 | +€1,194 | +25.7% |
| Taxes | 450/3 | €2,852 | €4,046 | +€1,194 | +41.8% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €4,881 | €908 | -€3,973 | -81.4% |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | €11,318 | €38,914 | +€27,597 | +243.8% |
| Operating profit (loss) | 9901 | €11,318 | €38,764 | +€27,447 | +242.5% |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €81 | +€81 | |
| Financial charges | 65/66B | €30 | €105 | +€75 | +250.2% |
| Recurring financial charges | 65 | €30 | €105 | +€75 | +250.2% |
| Profit (loss) for the period before taxes | 9903 | €11,288 | €38,740 | +€27,452 | +243.2% |
| Income taxes | 67/77 | €2,376 | €8,218 | +€5,842 | +245.9% |
| Profit (loss) for the period | 9904 | €8,912 | €30,522 | +€21,611 | +242.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,912 | €30,522 | +€21,611 | +242.5% |
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 7 October 2026 via checked.be.