Killypong: 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.
Killypong
Largest movements
- Stocks and contracts +€13,000
up €13,000 (+12.4%), from €105,000 to €118,000
- Tangible fixed assets -€5,755
down €5,755 (-30.2%), from €19,068 to €13,313
of which Other tangible fixed assets: -€3,353
- Receivables within one year -€2,192
down €2,192 (-34.5%), from €6,353 to €4,161
- Other debts +€13,652
up €13,652 (+28.9%), from €47,262 to €60,914
- Trade debts -€13,418
down €13,418 (-37.4%), from €35,908 to €22,490
- Profit (loss) carried forward +€12,415
up €12,415 (+12.7%), from -€97,863 to -€85,448
- Debts after one year -€7,873
down €7,873 (-8.4%), from €93,873 to €86,000
- Advances received -€4,084
down €4,084 (-55.5%), from €7,363 to €3,279
- Gross operating margin +€16,939
up €16,939 (+185.7%), from €9,124 to €26,063
- Write-downs +€14,125
no longer reported in 2024 (was -€14,125)
- Other operating charges -€2,338
down €2,338 (-34.8%), from €6,720 to €4,382
- Financial charges +€915
up €915 (+37.4%), from €2,447 to €3,361
- Financial income -€523
down €523 (-98.9%), from €529 to €6
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €134,997 | €140,943 | +€5,946 | +4.4% |
| Fixed assets | 21/28 | €23,408 | €17,591 | -€5,818 | -24.9% |
| Tangible fixed assets | 22/27 | €19,068 | €13,313 | -€5,755 | -30.2% |
| Plant, machinery and equipment | 23 | €3,844 | €2,939 | -€905 | -23.6% |
| Furniture and vehicles | 24 | €4,260 | €2,764 | -€1,496 | -35.1% |
| Other tangible fixed assets | 26 | €10,964 | €7,610 | -€3,353 | -30.6% |
| Financial fixed assets | 28 | €4,341 | €4,278 | -€63 | -1.5% |
| Current assets | 29/58 | €111,589 | €123,353 | +€11,764 | +10.5% |
| Stocks and contracts in progress | 3 | €105,000 | €118,000 | +€13,000 | +12.4% |
| Stocks | 30/36 | €105,000 | €118,000 | +€13,000 | +12.4% |
| Amounts receivable within one year | 40/41 | €6,353 | €4,161 | -€2,192 | -34.5% |
| Trade receivables | 40 | €6,353 | €4,161 | -€2,192 | -34.5% |
| Cash at bank and in hand | 54/58 | €236 | €1,191 | +€956 | +405.7% |
| Total equity and liabilities | 10/49 | €134,997 | €140,943 | +€5,946 | +4.4% |
| Equity | 10/15 | -€74,490 | -€62,075 | +€12,415 | +16.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €22,873 | €22,873 | = | 0.0% |
| Distributable reserves | 133 | €22,873 | €22,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,863 | -€85,448 | +€12,415 | +12.7% |
| Amounts payable | 17/49 | €209,487 | €203,018 | -€6,469 | -3.1% |
| Amounts payable after more than one year | 17 | €93,873 | €86,000 | -€7,873 | -8.4% |
| Financial debts | 170/4 | €93,873 | €86,000 | -€7,873 | -8.4% |
| Amounts payable within one year | 42/48 | €113,698 | €111,519 | -€2,179 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €8,030 | €8,030 | -€0 | 0.0% |
| Trade debts | 44 | €35,908 | €22,490 | -€13,418 | -37.4% |
| Suppliers | 440/4 | €35,908 | €22,490 | -€13,418 | -37.4% |
| Advances received on contracts in progress | 46 | €7,363 | €3,279 | -€4,084 | -55.5% |
| Taxes, remuneration and social security | 45 | €15,136 | €16,806 | +€1,671 | +11.0% |
| Taxes | 450/3 | €15,136 | €16,806 | +€1,671 | +11.0% |
| Other amounts payable | 47/48 | €47,262 | €60,914 | +€13,652 | +28.9% |
| Accrued charges and deferred income | 492/3 | €1,917 | €5,499 | +€3,583 | +186.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,304 | €5,755 | +€451 | +8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€14,125 | - | +€14,125 | |
| Other operating charges | 640/8 | €6,720 | €4,382 | -€2,338 | -34.8% |
| Gross operating margin | 9900 | €9,124 | €26,063 | +€16,939 | +185.7% |
| Operating profit (loss) | 9901 | €11,225 | €15,926 | +€4,701 | +41.9% |
| Financial income | 75/76B | €529 | €6 | -€523 | -98.9% |
| Recurring financial income | 75 | €529 | €6 | -€523 | -98.9% |
| Financial charges | 65/66B | €2,447 | €3,361 | +€915 | +37.4% |
| Recurring financial charges | 65 | €2,447 | €3,361 | +€915 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €9,307 | €12,571 | +€3,264 | +35.1% |
| Income taxes | 67/77 | €166 | €156 | -€10 | -5.8% |
| Profit (loss) for the period | 9904 | €9,142 | €12,415 | +€3,273 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,142 | €12,415 | +€3,273 | +35.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.