KIKO: 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.
KIKO
Largest movements
- Receivables within one year +€13,355
up €13,355 (+23.0%), from €58,086 to €71,441
of which Trade receivables: +€16,940
- Deferred charges and accrued income +€9,539
up €9,539 (+1210.8%), from €788 to €10,327
- Tangible fixed assets -€5,131
down €5,131 (-100.0%), from €5,131 to €0
- Reserves +€13,654
up €13,654 (+101.7%), from €13,421 to €27,075
- Other debts +€4,257
up €4,257 (+14.9%), from €28,646 to €32,904
- Gross operating margin +€15,693
up €15,693 (+382.2%), from €4,106 to €19,799
- Taxes +€3,272
up €3,272 (+1042.7%), from €314 to €3,585
- Depreciation -€1,654
down €1,654 (-100.0%), from €1,654 to €0
- Financial charges +€560
up €560 (+102.2%), from €548 to €1,107
- Other operating charges -€438
down €438 (-28.2%), from €1,552 to €1,114
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 | €66,355 | €84,873 | +€18,518 | +27.9% |
| Fixed assets | 21/28 | €5,131 | €0 | -€5,131 | -100.0% |
| Tangible fixed assets | 22/27 | €5,131 | €0 | -€5,131 | -100.0% |
| Furniture and vehicles | 24 | €5,131 | €0 | -€5,131 | -100.0% |
| Current assets | 29/58 | €61,224 | €84,873 | +€23,649 | +38.6% |
| Amounts receivable within one year | 40/41 | €58,086 | €71,441 | +€13,355 | +23.0% |
| Trade receivables | 40 | €48,400 | €65,340 | +€16,940 | +35.0% |
| Other amounts receivable | 41 | €9,686 | €6,101 | -€3,585 | -37.0% |
| Cash at bank and in hand | 54/58 | €2,350 | €3,105 | +€755 | +32.1% |
| Deferred charges and accrued income | 490/1 | €788 | €10,327 | +€9,539 | +1210.8% |
| Total equity and liabilities | 10/49 | €66,355 | €84,873 | +€18,518 | +27.9% |
| Equity | 10/15 | €31,633 | €45,625 | +€13,992 | +44.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €13,421 | €27,075 | +€13,654 | +101.7% |
| Distributable reserves | 133 | €13,421 | €27,075 | +€13,654 | +101.7% |
| Profit (loss) carried forward | 14 | -€338 | €0 | +€338 | |
| Amounts payable | 17/49 | €34,721 | €39,248 | +€4,526 | +13.0% |
| Amounts payable within one year | 42/48 | €34,721 | €39,248 | +€4,526 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €2,970 | €2,961 | -€9 | -0.3% |
| Trade debts | 44 | €767 | €374 | -€393 | -51.3% |
| Suppliers | 440/4 | €767 | €374 | -€393 | -51.3% |
| Taxes, remuneration and social security | 45 | €2,338 | €3,009 | +€671 | +28.7% |
| Taxes | 450/3 | €2,338 | €3,009 | +€671 | +28.7% |
| Other amounts payable | 47/48 | €28,646 | €32,904 | +€4,257 | +14.9% |
| Non-recurring operating income | 76A | - | €10,357 | +€10,357 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,654 | €0 | -€1,654 | -100.0% |
| Other operating charges | 640/8 | €1,552 | €1,114 | -€438 | -28.2% |
| Gross operating margin | 9900 | €4,106 | €19,799 | +€15,693 | +382.2% |
| Operating profit (loss) | 9901 | €899 | €18,684 | +€17,785 | +1977.4% |
| Financial charges | 65/66B | €548 | €1,107 | +€560 | +102.2% |
| Recurring financial charges | 65 | €548 | €1,107 | +€560 | +102.2% |
| Profit (loss) for the period before taxes | 9903 | €352 | €17,577 | +€17,225 | +4895.1% |
| Income taxes | 67/77 | €314 | €3,585 | +€3,272 | +1042.7% |
| Profit (loss) for the period | 9904 | €38 | €13,992 | +€13,954 | +36585.5% |
| Profit (loss) for the period to be appropriated | 9905 | €38 | €13,992 | +€13,954 | +36585.5% |
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 9 October 2026 via checked.be.