KIOBATT: 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.
KIOBATT
Largest movements
- Cash -€1,592
down €1,592 (-66.6%), from €2,389 to €797
mainly Net result for the year (-€2,590) and Receivables within one year (-€437)
- Receivables within one year +€437
up €437 (+105.5%), from €415 to €852
- Profit (loss) carried forward -€2,590
down €2,590 (-97.6%), from -€2,655 to -€5,246
- Trade debts +€1,436
up €1,436 (+313.0%), from €459 to €1,894
- Financial charges -€336
down €336 (-66.5%), from €505 to €169
- Gross operating margin -€269
down €269 (-13.3%), from -€2,024 to -€2,293
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 | €2,803 | €1,649 | -€1,155 | -41.2% |
| Current assets | 29/58 | €2,803 | €1,649 | -€1,155 | -41.2% |
| Amounts receivable within one year | 40/41 | €415 | €852 | +€437 | +105.5% |
| Other amounts receivable | 41 | €415 | €852 | +€437 | +105.5% |
| Cash at bank and in hand | 54/58 | €2,389 | €797 | -€1,592 | -66.6% |
| Total equity and liabilities | 10/49 | €2,803 | €1,649 | -€1,155 | -41.2% |
| Equity | 10/15 | €2,345 | -€246 | -€2,590 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,655 | -€5,246 | -€2,590 | -97.6% |
| Amounts payable | 17/49 | €459 | €1,894 | +€1,436 | +313.0% |
| Amounts payable within one year | 42/48 | €459 | €1,894 | +€1,436 | +313.0% |
| Trade debts | 44 | €459 | €1,894 | +€1,436 | +313.0% |
| Suppliers | 440/4 | €459 | €1,894 | +€1,436 | +313.0% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | -€2,024 | -€2,293 | -€269 | -13.3% |
| Operating profit (loss) | 9901 | -€2,150 | -€2,421 | -€271 | -12.6% |
| Financial charges | 65/66B | €505 | €169 | -€336 | -66.5% |
| Recurring financial charges | 65 | €505 | €169 | -€336 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,655 | -€2,590 | +€65 | +2.4% |
| Profit (loss) for the period | 9904 | -€2,655 | -€2,590 | +€65 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,655 | -€2,590 | +€65 | +2.4% |
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 12 October 2026 via checked.be.