Kioors: 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.
Kioors
Largest movements
- Current investments -€34,729
down €34,729 (-72.2%), from €48,129 to €13,400
- Cash +€23,774
up €23,774 (+16.1%), from €147,231 to €171,004
mainly Current investments (+€34,729) and Depreciation (+€10,326)
- Tangible fixed assets -€10,326
down €10,326 (-64.6%), from €15,984 to €5,659
- Receivables within one year +€3,936
up €3,936 (+10.1%), from €38,837 to €42,773
of which Trade receivables: +€3,740
- Reserves -€12,307
down €12,307 (-17.5%), from €70,313 to €58,006
- Trade debts -€3,625
down €3,625 (-77.8%), from €4,660 to €1,035
- Gross operating margin -€49,397
down €49,397, from €39,226 to -€10,171
- Taxes -€8,449
no longer reported in 2025 (was €8,449)
- Financial income +€8,226
up €8,226 (+307%), from €2,680 to €10,906
- Financial charges -€5,814
down €5,814 (-69.1%), from €8,410 to €2,596
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 | €250,833 | €234,547 | -€16,286 | -6.5% |
| Fixed assets | 21/28 | €15,984 | €5,659 | -€10,326 | -64.6% |
| Tangible fixed assets | 22/27 | €15,984 | €5,659 | -€10,326 | -64.6% |
| Furniture and vehicles | 24 | €15,984 | €5,659 | -€10,326 | -64.6% |
| Current assets | 29/58 | €234,849 | €228,889 | -€5,960 | -2.5% |
| Amounts receivable within one year | 40/41 | €38,837 | €42,773 | +€3,936 | +10.1% |
| Trade receivables | 40 | - | €3,740 | +€3,740 | |
| Other amounts receivable | 41 | €38,837 | €39,034 | +€197 | +0.5% |
| Current investments | 50/53 | €48,129 | €13,400 | -€34,729 | -72.2% |
| Cash at bank and in hand | 54/58 | €147,231 | €171,004 | +€23,774 | +16.1% |
| Deferred charges and accrued income | 490/1 | €652 | €1,711 | +€1,059 | +163% |
| Total equity and liabilities | 10/49 | €250,833 | €234,547 | -€16,286 | -6.5% |
| Equity | 10/15 | €90,313 | €78,006 | -€12,307 | -13.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €70,313 | €58,006 | -€12,307 | -17.5% |
| Distributable reserves | 133 | €70,313 | €58,006 | -€12,307 | -17.5% |
| Amounts payable | 17/49 | €160,520 | €156,541 | -€3,979 | -2.5% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,520 | €6,431 | -€4,090 | -38.9% |
| Trade debts | 44 | €4,660 | €1,035 | -€3,625 | -77.8% |
| Suppliers | 440/4 | €4,660 | €1,035 | -€3,625 | -77.8% |
| Taxes, remuneration and social security | 45 | €4,532 | €3,628 | -€904 | -19.9% |
| Taxes | 450/3 | €4,532 | €2,314 | -€2,218 | -48.9% |
| Remuneration and social security | 454/9 | - | €1,314 | +€1,314 | |
| Other amounts payable | 47/48 | €1,328 | €1,767 | +€439 | +33.1% |
| Accrued charges and deferred income | 492/3 | - | €110 | +€110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,286 | €10,326 | +€40 | +0.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €39,226 | -€10,171 | -€49,397 | |
| Operating profit (loss) | 9901 | €28,822 | -€20,616 | -€49,438 | |
| Financial income | 75/76B | €2,680 | €10,906 | +€8,226 | +307% |
| Recurring financial income | 75 | €2,680 | €10,906 | +€8,226 | +307% |
| Financial charges | 65/66B | €8,410 | €2,596 | -€5,814 | -69.1% |
| Recurring financial charges | 65 | €8,410 | €2,596 | -€5,814 | -69.1% |
| Profit (loss) for the period before taxes | 9903 | €23,093 | -€12,307 | -€35,399 | |
| Income taxes | 67/77 | €8,449 | - | -€8,449 | |
| Profit (loss) for the period | 9904 | €14,644 | -€12,307 | -€26,951 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,644 | -€12,307 | -€26,951 |
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 16 October 2026 via checked.be.