KINGSIZE: 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.
KINGSIZE
Largest movements
- Cash +€67,476
up €67,476 (+321%), from €21,004 to €88,480
mainly Other debts (+€40,000) and Net result for the year (+€24,781)
- Receivables within one year +€2,223
up €2,223 (+6.0%), from €36,913 to €39,136
of which Other amounts receivable: +€11,654
- Tangible fixed assets -€1,688
down €1,688 (-80.1%), from €2,107 to €419
- Receivables after one year -€1,668
down €1,668 (-33.3%), from €5,003 to €3,335
- Contributions +€40,750
up €40,750 (+219%), from €18,600 to €59,350
- Other debts +€40,000
up €40,000 (+3,113%), from €1,285 to €41,285
- Profit (loss) carried forward -€15,219
down €15,219 (-46.0%), from €33,094 to €17,875
- Trade debts +€4,235
up €4,235 (+75.0%), from €5,648 to €9,883
- Gross operating margin +€43,831
up €43,831, from -€14,792 to €29,039
- Other operating charges -€11,949
down €11,949 (-96.8%), from €12,348 to €400
- Taxes +€1,679
up €1,679 (+1,312%), from €128 to €1,807
- Depreciation -€450
down €450 (-21.1%), from €2,138 to €1,688
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 | €65,619 | €133,142 | +€67,524 | +103% |
| Fixed assets | 21/28 | €2,232 | €1,358 | -€874 | -39.1% |
| Tangible fixed assets | 22/27 | €2,107 | €419 | -€1,688 | -80.1% |
| Furniture and vehicles | 24 | €2,107 | €419 | -€1,688 | -80.1% |
| Financial fixed assets | 28 | €125 | €939 | +€814 | +651% |
| Current assets | 29/58 | €63,387 | €131,784 | +€68,397 | +108% |
| Amounts receivable after more than one year | 29 | €5,003 | €3,335 | -€1,668 | -33.3% |
| Other amounts receivable | 291 | €5,003 | €3,335 | -€1,668 | -33.3% |
| Amounts receivable within one year | 40/41 | €36,913 | €39,136 | +€2,223 | +6.0% |
| Trade receivables | 40 | €30,143 | €20,713 | -€9,431 | -31.3% |
| Other amounts receivable | 41 | €6,769 | €18,423 | +€11,654 | +172% |
| Cash at bank and in hand | 54/58 | €21,004 | €88,480 | +€67,476 | +321% |
| Deferred charges and accrued income | 490/1 | €467 | €832 | +€365 | +78.1% |
| Total equity and liabilities | 10/49 | €65,619 | €133,142 | +€67,524 | +103% |
| Equity | 10/15 | €53,554 | €79,085 | +€25,531 | +47.7% |
| Contributions | 10/11 | €18,600 | €59,350 | +€40,750 | +219% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,094 | €17,875 | -€15,219 | -46.0% |
| Amounts payable | 17/49 | €12,064 | €54,057 | +€41,992 | +348% |
| Amounts payable after more than one year | 17 | €2,353 | €1,371 | -€981 | -41.7% |
| Financial debts | 170/4 | €2,353 | €1,371 | -€981 | -41.7% |
| Amounts payable within one year | 42/48 | €9,697 | €52,685 | +€42,988 | +443% |
| Current portion of amounts payable after more than one year | 42 | €1,398 | €981 | -€416 | -29.8% |
| Financial debts | 43 | €205 | €536 | +€330 | +161% |
| Credit institutions | 430/8 | €205 | €536 | +€330 | +161% |
| Trade debts | 44 | €5,648 | €9,883 | +€4,235 | +75.0% |
| Suppliers | 440/4 | €5,648 | €9,883 | +€4,235 | +75.0% |
| Taxes, remuneration and social security | 45 | €1,161 | - | -€1,161 | |
| Taxes | 450/3 | €1,161 | - | -€1,161 | |
| Other amounts payable | 47/48 | €1,285 | €41,285 | +€40,000 | +3,113% |
| Accrued charges and deferred income | 492/3 | €15 | €1 | -€14 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,138 | €1,688 | -€450 | -21.1% |
| Other operating charges | 640/8 | €12,348 | €400 | -€11,949 | -96.8% |
| Gross operating margin | 9900 | -€14,792 | €29,039 | +€43,831 | |
| Operating profit (loss) | 9901 | -€29,278 | €26,952 | +€56,230 | |
| Financial income | 75/76B | €207 | €39 | -€168 | -81.2% |
| Recurring financial income | 75 | €207 | €39 | -€168 | -81.2% |
| Financial charges | 65/66B | €558 | €402 | -€156 | -28.0% |
| Recurring financial charges | 65 | €558 | €402 | -€156 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,630 | €26,588 | +€56,218 | |
| Income taxes | 67/77 | €128 | €1,807 | +€1,679 | +1,312% |
| Profit (loss) for the period | 9904 | -€29,758 | €24,781 | +€54,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,758 | €24,781 | +€54,539 |
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 19 October 2026 via checked.be.