KIKKASS: 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.
KIKKASS
Largest movements
- Tangible fixed assets -€4,887
down €4,887 (-2.4%), from €205,085 to €200,198
of which Land and buildings: -€5,218
- Reserves +€26,071
up €26,071 (+15.0%), from €173,464 to €199,536
- Profit (loss) carried forward -€24,103
no longer reported in 2025 (was €24,103)
- Debts after one year -€11,337
down €11,337 (-8.7%), from €130,833 to €119,495
- Gross operating margin +€16,341
up €16,341, from -€6,620 to €9,720
- Other operating charges -€1,001
down €1,001 (-36.4%), from €2,746 to €1,745
- Depreciation -€719
down €719 (-9.6%), from €7,496 to €6,776
- Financial income -€494
down €494 (-17.0%), from €2,905 to €2,410
- Financial charges -€177
down €177 (-12.2%), from €1,457 to €1,279
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 | €355,662 | €344,397 | -€11,265 | -3.2% |
| Fixed assets | 21/28 | €207,795 | €202,908 | -€4,887 | -2.4% |
| Tangible fixed assets | 22/27 | €205,085 | €200,198 | -€4,887 | -2.4% |
| Land and buildings | 22 | €202,562 | €197,344 | -€5,218 | -2.6% |
| Plant, machinery and equipment | 23 | €2,280 | €2,855 | +€575 | +25.2% |
| Furniture and vehicles | 24 | €243 | - | -€243 | |
| Financial fixed assets | 28 | €2,710 | €2,710 | = | 0.0% |
| Current assets | 29/58 | €147,866 | €141,489 | -€6,378 | -4.3% |
| Amounts receivable within one year | 40/41 | €104,685 | €101,706 | -€2,979 | -2.8% |
| Trade receivables | 40 | - | €18,000 | +€18,000 | |
| Other amounts receivable | 41 | €104,685 | €83,706 | -€20,979 | -20.0% |
| Cash at bank and in hand | 54/58 | €43,181 | €39,783 | -€3,398 | -7.9% |
| Total equity and liabilities | 10/49 | €355,662 | €344,397 | -€11,265 | -3.2% |
| Equity | 10/15 | €209,968 | €211,936 | +€1,968 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €173,464 | €199,536 | +€26,071 | +15.0% |
| Distributable reserves | 133 | €173,464 | €199,536 | +€26,071 | +15.0% |
| Profit (loss) carried forward | 14 | €24,103 | - | -€24,103 | |
| Amounts payable | 17/49 | €145,694 | €132,461 | -€13,233 | -9.1% |
| Amounts payable after more than one year | 17 | €130,833 | €119,495 | -€11,337 | -8.7% |
| Financial debts | 170/4 | €130,833 | €119,495 | -€11,337 | -8.7% |
| Amounts payable within one year | 42/48 | €14,861 | €12,966 | -€1,895 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €11,230 | €11,337 | +€107 | +1.0% |
| Trade debts | 44 | €3,100 | €153 | -€2,947 | -95.1% |
| Suppliers | 440/4 | €3,100 | €153 | -€2,947 | -95.1% |
| Taxes, remuneration and social security | 45 | €430 | €362 | -€68 | -15.8% |
| Taxes | 450/3 | €430 | €362 | -€68 | -15.8% |
| Other amounts payable | 47/48 | €100 | €1,113 | +€1,013 | +1,008% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,496 | €6,776 | -€719 | -9.6% |
| Other operating charges | 640/8 | €2,746 | €1,745 | -€1,001 | -36.4% |
| Gross operating margin | 9900 | -€6,620 | €9,720 | +€16,341 | |
| Operating profit (loss) | 9901 | -€16,862 | €1,199 | +€18,061 | |
| Financial income | 75/76B | €2,905 | €2,410 | -€494 | -17.0% |
| Recurring financial income | 75 | €2,905 | €2,410 | -€494 | -17.0% |
| Financial charges | 65/66B | €1,457 | €1,279 | -€177 | -12.2% |
| Recurring financial charges | 65 | €1,457 | €1,279 | -€177 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€15,413 | €2,330 | +€17,744 | |
| Income taxes | 67/77 | €430 | €362 | -€68 | -15.8% |
| Profit (loss) for the period | 9904 | -€15,844 | €1,968 | +€17,812 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,844 | €1,968 | +€17,812 |
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 20 October 2026 via checked.be.