KILAN: what changed
Two fiscal 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.
KILAN
Largest movements
- Receivables within one year +€19,261
up €19,261 (+43.6%), from €44,142 to €63,402
of which Other amounts receivable: +€31,474
- Tangible fixed assets -€9,611
down €9,611 (-36.7%), from €26,209 to €16,598
of which Furniture and vehicles: -€11,443
- Reserves +€26,797
up €26,797 (+40.4%), from €66,410 to €93,207
- Debts after one year -€14,201
down €14,201 (-100.0%), from €14,201 to €0
- Tax, wage and social debts -€6,055
down €6,055 (-23.0%), from €26,296 to €20,241
- Current portion of long-term debt +€2,127
up €2,127 (+17.6%), from €12,074 to €14,201
- Gross operating margin -€8,846
down €8,846 (-15.8%), from €55,875 to €47,029
- Taxes -€1,510
down €1,510 (-15.7%), from €9,626 to €8,116
- Financial income +€1,208
up €1,208 (+92.9%), from €1,301 to €2,509
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 | €125,000 | €134,600 | +€9,600 | +7.7% |
| Fixed assets | 21/28 | €26,209 | €16,598 | -€9,611 | -36.7% |
| Tangible fixed assets | 22/27 | €26,209 | €16,598 | -€9,611 | -36.7% |
| Plant, machinery and equipment | 23 | €672 | €2,504 | +€1,832 | +272.8% |
| Furniture and vehicles | 24 | €25,538 | €14,094 | -€11,443 | -44.8% |
| Current assets | 29/58 | €98,790 | €118,001 | +€19,211 | +19.4% |
| Amounts receivable within one year | 40/41 | €44,142 | €63,402 | +€19,261 | +43.6% |
| Trade receivables | 40 | €12,592 | €379 | -€12,213 | -97.0% |
| Other amounts receivable | 41 | €31,549 | €63,023 | +€31,474 | +99.8% |
| Cash at bank and in hand | 54/58 | €54,249 | €54,199 | -€50 | -0.1% |
| Deferred charges and accrued income | 490/1 | €400 | €400 | = | 0.0% |
| Total equity and liabilities | 10/49 | €125,000 | €134,600 | +€9,600 | +7.7% |
| Equity | 10/15 | €71,410 | €98,207 | +€26,797 | +37.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €66,410 | €93,207 | +€26,797 | +40.4% |
| Distributable reserves | 133 | €66,410 | €93,207 | +€26,797 | +40.4% |
| Amounts payable | 17/49 | €53,590 | €36,393 | -€17,197 | -32.1% |
| Amounts payable after more than one year | 17 | €14,201 | €0 | -€14,201 | -100.0% |
| Financial debts | 170/4 | €14,201 | €0 | -€14,201 | -100.0% |
| Amounts payable within one year | 42/48 | €39,189 | €36,193 | -€2,996 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €12,074 | €14,201 | +€2,127 | +17.6% |
| Trade debts | 44 | €818 | €1,751 | +€932 | +113.9% |
| Suppliers | 440/4 | €818 | €1,751 | +€932 | +113.9% |
| Taxes, remuneration and social security | 45 | €26,296 | €20,241 | -€6,055 | -23.0% |
| Taxes | 450/3 | €26,296 | €20,241 | -€6,055 | -23.0% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,853 | €12,090 | +€238 | +2.0% |
| Other operating charges | 640/8 | €1,188 | €832 | -€356 | -30.0% |
| Gross operating margin | 9900 | €55,875 | €47,029 | -€8,846 | -15.8% |
| Operating profit (loss) | 9901 | €42,834 | €34,107 | -€8,727 | -20.4% |
| Financial income | 75/76B | €1,301 | €2,509 | +€1,208 | +92.9% |
| Recurring financial income | 75 | €1,301 | €2,509 | +€1,208 | +92.9% |
| Financial charges | 65/66B | €1,402 | €1,704 | +€302 | +21.5% |
| Recurring financial charges | 65 | €1,402 | €1,704 | +€302 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €42,733 | €34,913 | -€7,820 | -18.3% |
| Income taxes | 67/77 | €9,626 | €8,116 | -€1,510 | -15.7% |
| Profit (loss) for the period | 9904 | €33,107 | €26,797 | -€6,311 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,107 | €26,797 | -€6,311 | -19.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.