KILLORA: 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.
KILLORA
Largest movements
- Cash -€50,689
down €50,689 (-41.5%), from €122,163 to €71,474
mainly Contributions, distributions and other (-€75,000) and Accrued charges and deferred income (-€20,521)
- Current investments +€8,166
up €8,166 (+92.4%), from €8,835 to €17,001
- Intangible fixed assets -€7,500
down €7,500 (-28.6%), from €26,250 to €18,750
- Tangible fixed assets -€5,209
down €5,209 (-42.9%), from €12,135 to €6,927
of which Furniture and vehicles: -€5,621
- Receivables within one year +€2,536
new in 2026: €2,536
- Profit (loss) carried forward -€27,604
down €27,604 (-76.0%), from €36,298 to €8,695
- Accrued charges and deferred income -€20,521
down €20,521 (-54.5%), from €37,630 to €17,108
- Current portion of long-term debt -€6,541
no longer reported in 2026 (was €6,541)
- Gross operating margin +€18,811
up €18,811 (+38.3%), from €49,164 to €67,975
- Taxes -€10,529
down €10,529 (-76.4%), from €13,778 to €3,249
- Depreciation -€6,896
down €6,896 (-29.1%), from €23,693 to €16,797
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €176,366 | €121,630 | -€54,736 | -31.0% |
| Fixed assets | 21/28 | €38,481 | €25,773 | -€12,709 | -33.0% |
| Intangible fixed assets | 21 | €26,250 | €18,750 | -€7,500 | -28.6% |
| Tangible fixed assets | 22/27 | €12,135 | €6,927 | -€5,209 | -42.9% |
| Plant, machinery and equipment | 23 | €2,878 | €3,298 | +€419 | +14.6% |
| Furniture and vehicles | 24 | €8,245 | €2,624 | -€5,621 | -68.2% |
| Other tangible fixed assets | 26 | €1,013 | €1,005 | -€8 | -0.7% |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €137,885 | €95,858 | -€42,027 | -30.5% |
| Amounts receivable within one year | 40/41 | - | €2,536 | +€2,536 | |
| Other amounts receivable | 41 | - | €2,536 | +€2,536 | |
| Current investments | 50/53 | €8,835 | €17,001 | +€8,166 | +92.4% |
| Cash at bank and in hand | 54/58 | €122,163 | €71,474 | -€50,689 | -41.5% |
| Deferred charges and accrued income | 490/1 | €6,887 | €4,847 | -€2,040 | -29.6% |
| Total equity and liabilities | 10/49 | €176,366 | €121,630 | -€54,736 | -31.0% |
| Equity | 10/15 | €56,758 | €29,155 | -€27,604 | -48.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,298 | €8,695 | -€27,604 | -76.0% |
| Amounts payable | 17/49 | €119,608 | €92,476 | -€27,132 | -22.7% |
| Amounts payable within one year | 42/48 | €81,979 | €75,368 | -€6,611 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €6,541 | - | -€6,541 | |
| Trade debts | 44 | €214 | €368 | +€153 | +71.5% |
| Suppliers | 440/4 | €214 | €368 | +€153 | +71.5% |
| Other amounts payable | 47/48 | €75,223 | €75,000 | -€223 | -0.3% |
| Accrued charges and deferred income | 492/3 | €37,630 | €17,108 | -€20,521 | -54.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,693 | €16,797 | -€6,896 | -29.1% |
| Other operating charges | 640/8 | €700 | €516 | -€184 | -26.3% |
| Gross operating margin | 9900 | €49,164 | €67,975 | +€18,811 | +38.3% |
| Operating profit (loss) | 9901 | €24,770 | €50,661 | +€25,891 | +104.5% |
| Financial income | 75/76B | €965 | €325 | -€639 | -66.3% |
| Recurring financial income | 75 | €965 | €325 | -€639 | -66.3% |
| Financial charges | 65/66B | €490 | €342 | -€149 | -30.3% |
| Recurring financial charges | 65 | €490 | €342 | -€149 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €25,245 | €50,645 | +€25,400 | +100.6% |
| Income taxes | 67/77 | €13,778 | €3,249 | -€10,529 | -76.4% |
| Profit (loss) for the period | 9904 | €11,467 | €47,396 | +€35,929 | +313.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,467 | €47,396 | +€35,929 | +313.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.