Kikon: 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.
Kikon
Largest movements
- Cash +€3,310
up €3,310 (+41.4%), from €7,998 to €11,308
mainly Net result for the year (+€10,905) and Depreciation (+€1,263)
- Deferred charges and accrued income +€1,901
up €1,901 (+265%), from €718 to €2,619
- Tangible fixed assets -€1,263
down €1,263 (-22.0%), from €5,743 to €4,480
- Reserves +€10,905
up €10,905 (+189%), from €5,771 to €16,676
- Other debts -€6,439
down €6,439 (-84.9%), from €7,581 to €1,142
- Tax, wage and social debts -€1,587
down €1,587 (-24.8%), from €6,399 to €4,812
- Trade debts +€832
up €832 (+27.1%), from €3,071 to €3,903
- Gross operating margin +€5,799
up €5,799 (+54.6%), from €10,615 to €16,414
- Write-downs -€3,468
down €3,468 (-100%), from €3,468 to €0
- Taxes +€2,692
up €2,692 (+232%), from €1,162 to €3,854
- Depreciation -€1,879
down €1,879 (-59.8%), from €3,142 to €1,263
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 | €24,322 | €28,032 | +€3,710 | +15.3% |
| Fixed assets | 21/28 | €5,743 | €4,480 | -€1,263 | -22.0% |
| Tangible fixed assets | 22/27 | €5,743 | €4,480 | -€1,263 | -22.0% |
| Furniture and vehicles | 24 | €5,743 | €4,480 | -€1,263 | -22.0% |
| Current assets | 29/58 | €18,578 | €23,552 | +€4,973 | +26.8% |
| Amounts receivable within one year | 40/41 | €9,862 | €9,625 | -€238 | -2.4% |
| Trade receivables | 40 | €9,862 | €9,625 | -€238 | -2.4% |
| Cash at bank and in hand | 54/58 | €7,998 | €11,308 | +€3,310 | +41.4% |
| Deferred charges and accrued income | 490/1 | €718 | €2,619 | +€1,901 | +265% |
| Total equity and liabilities | 10/49 | €24,322 | €28,032 | +€3,710 | +15.3% |
| Equity | 10/15 | €7,271 | €18,176 | +€10,905 | +150% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €5,771 | €16,676 | +€10,905 | +189% |
| Distributable reserves | 133 | €5,771 | €16,676 | +€10,905 | +189% |
| Amounts payable | 17/49 | €17,051 | €9,856 | -€7,194 | -42.2% |
| Amounts payable within one year | 42/48 | €17,051 | €9,856 | -€7,194 | -42.2% |
| Trade debts | 44 | €3,071 | €3,903 | +€832 | +27.1% |
| Suppliers | 440/4 | €3,071 | €3,903 | +€832 | +27.1% |
| Taxes, remuneration and social security | 45 | €6,399 | €4,812 | -€1,587 | -24.8% |
| Taxes | 450/3 | €6,399 | €4,812 | -€1,587 | -24.8% |
| Other amounts payable | 47/48 | €7,581 | €1,142 | -€6,439 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,142 | €1,263 | -€1,879 | -59.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,468 | €0 | -€3,468 | -100% |
| Other operating charges | 640/8 | €315 | €282 | -€33 | -10.4% |
| Gross operating margin | 9900 | €10,615 | €16,414 | +€5,799 | +54.6% |
| Operating profit (loss) | 9901 | €3,691 | €14,869 | +€11,178 | +303% |
| Financial income | 75/76B | €6 | €9 | +€3 | +57.0% |
| Recurring financial income | 75 | €6 | €9 | +€3 | +57.0% |
| Financial charges | 65/66B | €8 | €119 | +€111 | +1,469% |
| Recurring financial charges | 65 | €8 | €119 | +€111 | +1,469% |
| Profit (loss) for the period before taxes | 9903 | €3,689 | €14,759 | +€11,070 | +300% |
| Income taxes | 67/77 | €1,162 | €3,854 | +€2,692 | +232% |
| Profit (loss) for the period | 9904 | €2,526 | €10,905 | +€8,378 | +332% |
| Profit (loss) for the period to be appropriated | 9905 | €2,526 | €10,905 | +€8,378 | +332% |
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.