KIKKER: 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.
KIKKER
Largest movements
- Receivables within one year +€287,032
up €287,032 (+108.0%), from €265,813 to €552,844
of which Trade receivables: +€286,922
- Intangible fixed assets +€209,682
new in 2025: €209,682
- Cash +€171,831
up €171,831 (+554.7%), from €30,975 to €202,807
mainly Trade debts (+€365,558) and Net result for the year (+€157,803)
- Trade debts +€365,558
up €365,558 (+339.8%), from €107,582 to €473,140
- Profit (loss) carried forward +€157,803
up €157,803 (+252.8%), from €62,424 to €220,226
- Debts after one year +€54,330
up €54,330 (+54.3%), from €100,000 to €154,330
- Current portion of long-term debt +€32,523
new in 2025: €32,523
- Tax, wage and social debts +€32,220
up €32,220 (+197.9%), from €16,278 to €48,499
- Gross operating margin +€162,546
up €162,546 (+254.5%), from €63,864 to €226,410
- Depreciation +€26,501
new in 2025: €26,501
- Taxes +€21,024
up €21,024 (+153.0%), from €13,737 to €34,761
- Financial charges +€10,730
up €10,730 (+679.3%), from €1,580 to €12,310
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 | €296,788 | €968,150 | +€671,362 | +226.2% |
| Fixed assets | 21/28 | - | €211,647 | +€211,647 | |
| Intangible fixed assets | 21 | - | €209,682 | +€209,682 | |
| Tangible fixed assets | 22/27 | - | €1,964 | +€1,964 | |
| Furniture and vehicles | 24 | - | €1,964 | +€1,964 | |
| Current assets | 29/58 | €296,788 | €756,503 | +€459,715 | +154.9% |
| Amounts receivable within one year | 40/41 | €265,813 | €552,844 | +€287,032 | +108.0% |
| Trade receivables | 40 | €161,414 | €448,336 | +€286,922 | +177.8% |
| Other amounts receivable | 41 | €104,398 | €104,508 | +€110 | +0.1% |
| Cash at bank and in hand | 54/58 | €30,975 | €202,807 | +€171,831 | +554.7% |
| Deferred charges and accrued income | 490/1 | - | €852 | +€852 | |
| Total equity and liabilities | 10/49 | €296,788 | €968,150 | +€671,362 | +226.2% |
| Equity | 10/15 | €67,424 | €225,226 | +€157,803 | +234.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,424 | €220,226 | +€157,803 | +252.8% |
| Amounts payable | 17/49 | €229,364 | €742,923 | +€513,559 | +223.9% |
| Amounts payable after more than one year | 17 | €100,000 | €154,330 | +€54,330 | +54.3% |
| Financial debts | 170/4 | €100,000 | €154,330 | +€54,330 | +54.3% |
| Amounts payable within one year | 42/48 | €129,067 | €588,594 | +€459,526 | +356.0% |
| Current portion of amounts payable after more than one year | 42 | - | €32,523 | +€32,523 | |
| Financial debts | 43 | €1,029 | €1,284 | +€255 | +24.7% |
| Credit institutions | 430/8 | €1,029 | €1,284 | +€255 | +24.7% |
| Trade debts | 44 | €107,582 | €473,140 | +€365,558 | +339.8% |
| Suppliers | 440/4 | €107,582 | €473,140 | +€365,558 | +339.8% |
| Taxes, remuneration and social security | 45 | €16,278 | €48,499 | +€32,220 | +197.9% |
| Taxes | 450/3 | €16,278 | €48,499 | +€32,220 | +197.9% |
| Other amounts payable | 47/48 | €4,178 | €33,149 | +€28,971 | +693.4% |
| Accrued charges and deferred income | 492/3 | €297 | - | -€297 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €26,501 | +€26,501 | |
| Gross operating margin | 9900 | €63,864 | €226,410 | +€162,546 | +254.5% |
| Operating profit (loss) | 9901 | €63,864 | €199,909 | +€136,045 | +213.0% |
| Financial income | 75/76B | €4,563 | €4,964 | +€401 | +8.8% |
| Recurring financial income | 75 | €4,563 | €4,964 | +€401 | +8.8% |
| Financial charges | 65/66B | €1,580 | €12,310 | +€10,730 | +679.3% |
| Recurring financial charges | 65 | €1,580 | €12,310 | +€10,730 | +679.3% |
| Profit (loss) for the period before taxes | 9903 | €66,847 | €192,564 | +€125,716 | +188.1% |
| Income taxes | 67/77 | €13,737 | €34,761 | +€21,024 | +153.0% |
| Profit (loss) for the period | 9904 | €53,110 | €157,803 | +€104,693 | +197.1% |
| Profit (loss) for the period to be appropriated | 9905 | €53,110 | €157,803 | +€104,693 | +197.1% |
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 12 October 2026 via checked.be.