KILICLAR: 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.
KILICLAR
Largest movements
- Cash -€58,843
down €58,843 (-82.4%), from €71,401 to €12,558
mainly Other debts (-€156,602) and Investment in fixed assets (net) (-€58,397)
- Receivables within one year +€17,651
up €17,651 (+314%), from €5,618 to €23,269
of which Trade receivables: +€15,526
- Tangible fixed assets +€13,127
up €13,127 (+12.1%), from €108,913 to €122,040
of which Furniture and vehicles: +€34,242
- Stocks and contracts +€2,679
up €2,679 (+31.0%), from €8,652 to €11,331
- Deferred charges and accrued income +€2,492
up €2,492 (+55.2%), from €4,514 to €7,006
- Other debts -€156,602
down €156,602 (-88.7%), from €176,602 to €20,000
- Debts after one year +€62,243
up €62,243 (+167%), from €37,221 to €99,464
- Profit (loss) carried forward +€24,659
up €24,659 (+33.3%), from -€74,148 to -€49,489
- Tax, wage and social debts +€17,344
up €17,344 (+135%), from €12,832 to €30,176
of which Remuneration and social security: +€20,504
- Current portion of long-term debt +€14,915
up €14,915 (+156%), from €9,583 to €24,498
- Staff costs +€85,356
up €85,356 (+61.4%), from €139,095 to €224,451
- Gross operating margin -€17,013
down €17,013 (-5.1%), from €333,547 to €316,534
- Financial income -€8,870
no longer reported in 2025 (was €8,870)
of which Financial income: -€8,870
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 | €199,278 | €176,384 | -€22,894 | -11.5% |
| Fixed assets | 21/28 | €109,093 | €122,220 | +€13,127 | +12.0% |
| Tangible fixed assets | 22/27 | €108,913 | €122,040 | +€13,127 | +12.1% |
| Plant, machinery and equipment | 23 | €32,960 | €23,143 | -€9,817 | -29.8% |
| Furniture and vehicles | 24 | €64,655 | €98,897 | +€34,242 | +53.0% |
| Leasing and similar rights | 25 | €11,298 | - | -€11,298 | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €90,185 | €54,164 | -€36,021 | -39.9% |
| Stocks and contracts in progress | 3 | €8,652 | €11,331 | +€2,679 | +31.0% |
| Stocks | 30/36 | €8,652 | €11,331 | +€2,679 | +31.0% |
| Amounts receivable within one year | 40/41 | €5,618 | €23,269 | +€17,651 | +314% |
| Trade receivables | 40 | €5,546 | €21,072 | +€15,526 | +280% |
| Other amounts receivable | 41 | €72 | €2,197 | +€2,125 | +2,951% |
| Cash at bank and in hand | 54/58 | €71,401 | €12,558 | -€58,843 | -82.4% |
| Deferred charges and accrued income | 490/1 | €4,514 | €7,006 | +€2,492 | +55.2% |
| Total equity and liabilities | 10/49 | €199,278 | €176,384 | -€22,894 | -11.5% |
| Equity | 10/15 | -€53,697 | -€29,038 | +€24,659 | +45.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,148 | -€49,489 | +€24,659 | +33.3% |
| Amounts payable | 17/49 | €252,975 | €205,422 | -€47,553 | -18.8% |
| Amounts payable after more than one year | 17 | €37,221 | €99,464 | +€62,243 | +167% |
| Financial debts | 170/4 | €37,221 | €99,464 | +€62,243 | +167% |
| Amounts payable within one year | 42/48 | €215,754 | €93,434 | -€122,320 | -56.7% |
| Current portion of amounts payable after more than one year | 42 | €9,583 | €24,498 | +€14,915 | +156% |
| Trade debts | 44 | €16,737 | €18,760 | +€2,023 | +12.1% |
| Suppliers | 440/4 | €16,737 | €18,760 | +€2,023 | +12.1% |
| Taxes, remuneration and social security | 45 | €12,832 | €30,176 | +€17,344 | +135% |
| Taxes | 450/3 | €3,160 | - | -€3,160 | |
| Remuneration and social security | 454/9 | €9,672 | €30,176 | +€20,504 | +212% |
| Other amounts payable | 47/48 | €176,602 | €20,000 | -€156,602 | -88.7% |
| Accrued charges and deferred income | 492/3 | - | €12,524 | +€12,524 | |
| Remuneration, social security and pensions | 62 | €139,095 | €224,451 | +€85,356 | +61.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,718 | €45,270 | -€1,448 | -3.1% |
| Other operating charges | 640/8 | €2,600 | €4,139 | +€1,539 | +59.2% |
| Non-recurring operating charges | 66A | - | €11,298 | +€11,298 | |
| Gross operating margin | 9900 | €333,547 | €316,534 | -€17,013 | -5.1% |
| Operating profit (loss) | 9901 | €145,134 | €31,376 | -€113,758 | -78.4% |
| Financial income | 75/76B | €8,870 | - | -€8,870 | |
| Recurring financial income | 75 | €8,870 | - | -€8,870 | |
| Non-recurring financial income | 76B | €8,870 | - | -€8,870 | |
| Financial charges | 65/66B | €6,803 | €6,717 | -€86 | -1.3% |
| Recurring financial charges | 65 | €6,791 | €6,717 | -€74 | -1.1% |
| Non-recurring financial charges | 66B | €12 | - | -€12 | |
| Profit (loss) for the period before taxes | 9903 | €147,201 | €24,659 | -€122,542 | -83.2% |
| Income taxes | 67/77 | €1,134 | - | -€1,134 | |
| Profit (loss) for the period | 9904 | €146,067 | €24,659 | -€121,408 | -83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €146,067 | €24,659 | -€121,408 | -83.1% |
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.