KIOS: 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.
KIOS
Largest movements
- Receivables within one year +€9,094
up €9,094 (+202.6%), from €4,488 to €13,582
- Cash +€4,545
up €4,545 (+97.6%), from €4,657 to €9,202
mainly Net result for the year (+€6,880) and Tax, wage and social debts (+€4,206)
- Deferred charges and accrued income -€857
down €857 (-48.2%), from €1,777 to €920
- Tangible fixed assets -€854
down €854 (-19.8%), from €4,317 to €3,463
of which Furniture and vehicles: -€432
- Profit (loss) carried forward +€6,880
up €6,880, from -€1,417 to €5,463
- Tax, wage and social debts +€4,206
up €4,206 (+115.8%), from €3,632 to €7,838
- Other debts +€1,322
up €1,322 (+18.2%), from €7,244 to €8,566
- Accrued charges and deferred income -€600
no longer reported in 2025 (was €600)
- Gross operating margin +€11,464
up €11,464 (+416.9%), from €2,750 to €14,214
- Taxes +€2,496
up €2,496 (+150.1%), from €1,663 to €4,160
- Depreciation +€456
up €456 (+114.6%), from €398 to €854
- Financial charges +€291
up €291 (+24.6%), from €1,181 to €1,472
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 | €15,239 | €27,167 | +€11,928 | +78.3% |
| Fixed assets | 21/28 | €4,317 | €3,463 | -€854 | -19.8% |
| Tangible fixed assets | 22/27 | €4,317 | €3,463 | -€854 | -19.8% |
| Land and buildings | 22 | €2,737 | €2,392 | -€345 | -12.6% |
| Plant, machinery and equipment | 23 | €323 | €247 | -€77 | -23.7% |
| Furniture and vehicles | 24 | €1,257 | €824 | -€432 | -34.4% |
| Current assets | 29/58 | €10,922 | €23,704 | +€12,782 | +117.0% |
| Amounts receivable within one year | 40/41 | €4,488 | €13,582 | +€9,094 | +202.6% |
| Trade receivables | 40 | €4,488 | €13,582 | +€9,094 | +202.6% |
| Cash at bank and in hand | 54/58 | €4,657 | €9,202 | +€4,545 | +97.6% |
| Deferred charges and accrued income | 490/1 | €1,777 | €920 | -€857 | -48.2% |
| Total equity and liabilities | 10/49 | €15,239 | €27,167 | +€11,928 | +78.3% |
| Equity | 10/15 | €1,583 | €8,463 | +€6,880 | +434.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,417 | €5,463 | +€6,880 | |
| Amounts payable | 17/49 | €13,656 | €18,704 | +€5,048 | +37.0% |
| Amounts payable within one year | 42/48 | €13,056 | €18,704 | +€5,648 | +43.3% |
| Trade debts | 44 | €2,180 | €2,300 | +€120 | +5.5% |
| Suppliers | 440/4 | €2,180 | €2,300 | +€120 | +5.5% |
| Taxes, remuneration and social security | 45 | €3,632 | €7,838 | +€4,206 | +115.8% |
| Taxes | 450/3 | €3,632 | €7,838 | +€4,206 | +115.8% |
| Other amounts payable | 47/48 | €7,244 | €8,566 | +€1,322 | +18.2% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €398 | €854 | +€456 | +114.6% |
| Other operating charges | 640/8 | €954 | €852 | -€102 | -10.7% |
| Gross operating margin | 9900 | €2,750 | €14,214 | +€11,464 | +416.9% |
| Operating profit (loss) | 9901 | €1,398 | €12,508 | +€11,110 | +795.0% |
| Financial income | 75/76B | €30 | €4 | -€26 | -86.1% |
| Recurring financial income | 75 | €30 | €4 | -€26 | -86.1% |
| Financial charges | 65/66B | €1,181 | €1,472 | +€291 | +24.6% |
| Recurring financial charges | 65 | €1,181 | €1,472 | +€291 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €246 | €11,040 | +€10,794 | +4382.8% |
| Income taxes | 67/77 | €1,663 | €4,160 | +€2,496 | +150.1% |
| Profit (loss) for the period | 9904 | -€1,417 | €6,880 | +€8,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,417 | €6,880 | +€8,297 |
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 10 October 2026 via checked.be.