KIKOKA: 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.
KIKOKA
Largest movements
- Receivables within one year +€15,815
up €15,815 (+105%), from €15,000 to €30,815
of which Other amounts receivable: +€12,479
- Cash +€4,559
up €4,559 (+21.2%), from €21,495 to €26,054
mainly Net result for the year (+€11,680) and Tax, wage and social debts (+€6,816)
- Tangible fixed assets -€3,866
down €3,866 (-41.8%), from €9,260 to €5,394
of which Plant, machinery and equipment: -€2,778
- Deferred charges and accrued income -€3,315
down €3,315 (-36.4%), from €9,116 to €5,801
- Tax, wage and social debts +€6,816
up €6,816 (+68.0%), from €10,030 to €16,846
of which Taxes: +€8,163
- Other debts +€5,793
up €5,793 (+77.2%), from €7,507 to €13,300
- Reserves -€1,620
down €1,620 (-7.0%), from €23,060 to €21,440
of which Distributable reserves: -€1,620
- Accrued charges and deferred income +€1,250
new in 2025: €1,250
- Trade debts +€954
up €954 (+8.6%), from €11,069 to €12,023
- Gross operating margin +€13,208
up €13,208 (+33.3%), from €39,697 to €52,904
- Taxes +€4,599
up €4,599 (+484%), from €949 to €5,548
- Staff costs -€1,396
down €1,396 (-4.2%), from €33,189 to €31,793
- Depreciation -€1,217
down €1,217 (-23.9%), from €5,084 to €3,866
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 | €62,731 | €75,924 | +€13,193 | +21.0% |
| Fixed assets | 21/28 | €17,120 | €13,254 | -€3,866 | -22.6% |
| Tangible fixed assets | 22/27 | €9,260 | €5,394 | -€3,866 | -41.8% |
| Plant, machinery and equipment | 23 | €5,481 | €2,703 | -€2,778 | -50.7% |
| Furniture and vehicles | 24 | €1,397 | €639 | -€758 | -54.3% |
| Other tangible fixed assets | 26 | €2,382 | €2,052 | -€330 | -13.9% |
| Financial fixed assets | 28 | €7,860 | €7,860 | = | 0.0% |
| Current assets | 29/58 | €45,611 | €62,670 | +€17,059 | +37.4% |
| Amounts receivable within one year | 40/41 | €15,000 | €30,815 | +€15,815 | +105% |
| Trade receivables | 40 | - | €3,336 | +€3,336 | |
| Other amounts receivable | 41 | €15,000 | €27,479 | +€12,479 | +83.2% |
| Cash at bank and in hand | 54/58 | €21,495 | €26,054 | +€4,559 | +21.2% |
| Deferred charges and accrued income | 490/1 | €9,116 | €5,801 | -€3,315 | -36.4% |
| Total equity and liabilities | 10/49 | €62,731 | €75,924 | +€13,193 | +21.0% |
| Equity | 10/15 | €34,125 | €32,506 | -€1,620 | -4.7% |
| Contributions | 10/11 | €12,800 | €12,800 | = | 0.0% |
| Reserves | 13 | €23,060 | €21,440 | -€1,620 | -7.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €21,200 | €19,580 | -€1,620 | -7.6% |
| Profit (loss) carried forward | 14 | -€1,735 | -€1,734 | +€0 | 0.0% |
| Amounts payable | 17/49 | €28,606 | €43,418 | +€14,813 | +51.8% |
| Amounts payable within one year | 42/48 | €28,606 | €42,168 | +€13,563 | +47.4% |
| Trade debts | 44 | €11,069 | €12,023 | +€954 | +8.6% |
| Suppliers | 440/4 | €11,069 | €12,023 | +€954 | +8.6% |
| Taxes, remuneration and social security | 45 | €10,030 | €16,846 | +€6,816 | +68.0% |
| Taxes | 450/3 | €4,469 | €12,632 | +€8,163 | +183% |
| Remuneration and social security | 454/9 | €5,561 | €4,213 | -€1,347 | -24.2% |
| Other amounts payable | 47/48 | €7,507 | €13,300 | +€5,793 | +77.2% |
| Accrued charges and deferred income | 492/3 | - | €1,250 | +€1,250 | |
| Remuneration, social security and pensions | 62 | €33,189 | €31,793 | -€1,396 | -4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,084 | €3,866 | -€1,217 | -23.9% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €39,697 | €52,904 | +€13,208 | +33.3% |
| Operating profit (loss) | 9901 | €925 | €16,732 | +€15,807 | +1,710% |
| Financial income | 75/76B | €393 | €687 | +€294 | +74.9% |
| Recurring financial income | 75 | €393 | €687 | +€294 | +74.9% |
| Financial charges | 65/66B | €361 | €191 | -€170 | -47.1% |
| Recurring financial charges | 65 | €361 | €191 | -€170 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €957 | €17,228 | +€16,271 | +1,700% |
| Income taxes | 67/77 | €949 | €5,548 | +€4,599 | +484% |
| Profit (loss) for the period | 9904 | €8 | €11,680 | +€11,673 | +154,199% |
| Profit (loss) for the period to be appropriated | 9905 | €8 | €11,680 | +€11,673 | +154,199% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.