KIKMO: 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.
KIKMO
Largest movements
- Receivables within one year -€24,304
down €24,304 (-64.2%), from €37,837 to €13,533
of which Trade receivables: -€25,011
- Cash +€16,647
up €16,647 (+54.7%), from €30,449 to €47,096
mainly Receivables within one year (+€24,304) and Trade debts (+€6,508)
- Profit (loss) carried forward -€7,405
down €7,405, from €2,049 to -€5,356
- Trade debts +€6,508
up €6,508 (+552.1%), from €1,179 to €7,687
- Tax, wage and social debts -€6,169
down €6,169 (-14.5%), from €42,457 to €36,288
of which Taxes: -€14,040
- Other debts -€2,259
down €2,259 (-20.6%), from €10,975 to €8,716
- Accrued charges and deferred income +€1,506
up €1,506 (+120.4%), from €1,251 to €2,757
- Staff costs +€17,361
up €17,361 (+51.5%), from €33,710 to €51,071
- Gross operating margin +€4,174
up €4,174 (+9.4%), from €44,544 to €48,718
- Taxes -€1,521
down €1,521 (-91.1%), from €1,670 to €149
- Financial charges -€871
down €871 (-66.9%), from €1,303 to €432
- Depreciation -€694
down €694 (-23.0%), from €3,013 to €2,319
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 | €76,510 | €68,692 | -€7,818 | -10.2% |
| Fixed assets | 21/28 | €7,927 | €7,738 | -€189 | -2.4% |
| Tangible fixed assets | 22/27 | €7,927 | €7,738 | -€189 | -2.4% |
| Plant, machinery and equipment | 23 | €958 | €754 | -€205 | -21.4% |
| Furniture and vehicles | 24 | €6,969 | €6,984 | +€15 | +0.2% |
| Current assets | 29/58 | €68,583 | €60,954 | -€7,629 | -11.1% |
| Amounts receivable within one year | 40/41 | €37,837 | €13,533 | -€24,304 | -64.2% |
| Trade receivables | 40 | €37,837 | €12,826 | -€25,011 | -66.1% |
| Other amounts receivable | 41 | - | €707 | +€707 | |
| Cash at bank and in hand | 54/58 | €30,449 | €47,096 | +€16,647 | +54.7% |
| Deferred charges and accrued income | 490/1 | €298 | €326 | +€28 | +9.4% |
| Total equity and liabilities | 10/49 | €76,510 | €68,692 | -€7,818 | -10.2% |
| Equity | 10/15 | €20,649 | €13,244 | -€7,405 | -35.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,049 | -€5,356 | -€7,405 | |
| Amounts payable | 17/49 | €55,862 | €55,448 | -€414 | -0.7% |
| Amounts payable within one year | 42/48 | €54,611 | €52,691 | -€1,920 | -3.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,179 | €7,687 | +€6,508 | +552.1% |
| Suppliers | 440/4 | €1,179 | €7,687 | +€6,508 | +552.1% |
| Taxes, remuneration and social security | 45 | €42,457 | €36,288 | -€6,169 | -14.5% |
| Taxes | 450/3 | €32,759 | €18,719 | -€14,040 | -42.9% |
| Remuneration and social security | 454/9 | €9,698 | €17,569 | +€7,871 | +81.2% |
| Other amounts payable | 47/48 | €10,975 | €8,716 | -€2,259 | -20.6% |
| Accrued charges and deferred income | 492/3 | €1,251 | €2,757 | +€1,506 | +120.4% |
| Remuneration, social security and pensions | 62 | €33,710 | €51,071 | +€17,361 | +51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,013 | €2,319 | -€694 | -23.0% |
| Other operating charges | 640/8 | €2,737 | €2,152 | -€585 | -21.4% |
| Non-recurring operating charges | 66A | €63 | €0 | -€63 | -100.0% |
| Gross operating margin | 9900 | €44,544 | €48,718 | +€4,174 | +9.4% |
| Operating profit (loss) | 9901 | €5,021 | -€6,824 | -€11,845 | |
| Financial charges | 65/66B | €1,303 | €432 | -€871 | -66.9% |
| Recurring financial charges | 65 | €1,303 | €432 | -€871 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €3,718 | -€7,256 | -€10,974 | |
| Income taxes | 67/77 | €1,670 | €149 | -€1,521 | -91.1% |
| Profit (loss) for the period | 9904 | €2,049 | -€7,405 | -€9,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,049 | -€7,405 | -€9,453 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.