Kios: 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.
Kios
Largest movements
- Receivables within one year -€10,846
down €10,846 (-27.4%), from €39,522 to €28,676
of which Other amounts receivable: -€5,908
- Cash +€9,279
up €9,279 (+75.1%), from €12,351 to €21,630
mainly Receivables within one year (+€10,846) and Net result for the year (+€4,975)
- Deferred charges and accrued income -€1,815
no longer reported in 2025 (was €1,815)
- Tangible fixed assets -€1,706
down €1,706 (-40.4%), from €4,227 to €2,521
of which Plant, machinery and equipment: -€1,130
- Profit (loss) carried forward +€4,975
up €4,975 (+36.4%), from -€13,683 to -€8,708
- Debts after one year -€4,778
no longer reported in 2025 (was €4,778)
- Accrued charges and deferred income -€3,561
down €3,561 (-76.0%), from €4,688 to €1,127
- Trade debts -€1,807
down €1,807 (-40.0%), from €4,516 to €2,709
- Current portion of long-term debt +€789
up €789 (+19.0%), from €4,142 to €4,931
- Gross operating margin +€4,909
up €4,909 (+30.4%), from €16,158 to €21,067
- Staff costs +€832
up €832 (+6.8%), from €12,315 to €13,147
- Other operating charges -€771
down €771 (-86.6%), from €890 to €119
- Financial charges -€271
down €271 (-19.5%), from €1,391 to €1,120
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 | €57,915 | €52,827 | -€5,088 | -8.8% |
| Fixed assets | 21/28 | €4,227 | €2,521 | -€1,706 | -40.4% |
| Tangible fixed assets | 22/27 | €4,227 | €2,521 | -€1,706 | -40.4% |
| Land and buildings | 22 | €3,097 | €2,521 | -€576 | -18.6% |
| Plant, machinery and equipment | 23 | €1,130 | - | -€1,130 | |
| Current assets | 29/58 | €53,688 | €50,306 | -€3,382 | -6.3% |
| Amounts receivable within one year | 40/41 | €39,522 | €28,676 | -€10,846 | -27.4% |
| Trade receivables | 40 | €4,938 | - | -€4,938 | |
| Other amounts receivable | 41 | €34,584 | €28,676 | -€5,908 | -17.1% |
| Cash at bank and in hand | 54/58 | €12,351 | €21,630 | +€9,279 | +75.1% |
| Deferred charges and accrued income | 490/1 | €1,815 | - | -€1,815 | |
| Total equity and liabilities | 10/49 | €57,915 | €52,827 | -€5,088 | -8.8% |
| Equity | 10/15 | €36,503 | €41,478 | +€4,975 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,586 | €31,586 | +€0 | 0.0% |
| Distributable reserves | 133 | €31,586 | €31,586 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€13,683 | -€8,708 | +€4,975 | +36.4% |
| Amounts payable | 17/49 | €21,413 | €11,349 | -€10,064 | -47.0% |
| Amounts payable after more than one year | 17 | €4,778 | - | -€4,778 | |
| Financial debts | 170/4 | €4,778 | - | -€4,778 | |
| Amounts payable within one year | 42/48 | €11,946 | €10,222 | -€1,724 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €4,142 | €4,931 | +€789 | +19.0% |
| Trade debts | 44 | €4,516 | €2,709 | -€1,807 | -40.0% |
| Suppliers | 440/4 | €4,516 | €2,709 | -€1,807 | -40.0% |
| Advances received on contracts in progress | 46 | €756 | - | -€756 | |
| Taxes, remuneration and social security | 45 | €2,532 | €2,582 | +€50 | +2.0% |
| Taxes | 450/3 | - | €2,582 | +€2,582 | |
| Remuneration and social security | 454/9 | €2,532 | - | -€2,532 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €4,688 | €1,127 | -€3,561 | -76.0% |
| Remuneration, social security and pensions | 62 | €12,315 | €13,147 | +€832 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,563 | €1,706 | +€143 | +9.1% |
| Other operating charges | 640/8 | €890 | €119 | -€771 | -86.6% |
| Gross operating margin | 9900 | €16,158 | €21,067 | +€4,909 | +30.4% |
| Operating profit (loss) | 9901 | €1,390 | €6,095 | +€4,705 | +338.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,391 | €1,120 | -€271 | -19.5% |
| Recurring financial charges | 65 | €1,391 | €1,120 | -€271 | -19.5% |
| Profit (loss) for the period before taxes | 9903 | €0 | €4,975 | +€4,975 | |
| Profit (loss) for the period | 9904 | €0 | €4,975 | +€4,975 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €4,975 | +€4,975 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.