KIOSK: 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.
KIOSK
Largest movements
- Current investments +€1.9m
up €1.9m (+9250.5%), from €20,543 to €1.9m
- Cash -€1.1m
down €1.1m (-45.5%), from €2.5m to €1.4m
mainly Current investments (-€1.9m) and Investment in fixed assets (net) (-€319,492)
- Tangible fixed assets -€405,261
down €405,261 (-3.9%), from €10.5m to €10.1m
of which Land and buildings: -€305,368
- Receivables within one year +€291,013
up €291,013 (+11.1%), from €2.6m to €2.9m
of which Trade receivables: +€275,735
- Reserves +€568,490
up €568,490 (+59.6%), from €954,428 to €1.5m
- Tax, wage and social debts +€183,214
up €183,214 (+5.7%), from €3.2m to €3.4m
of which Remuneration and social security: +€186,556
- Services and other goods -€380,158
down €380,158 (-15.0%), from €2.5m to €2.2m
- Staff costs +€359,084
up €359,084 (+1.6%), from €22.9m to €23.3m
- Goods and materials -€129,890
down €129,890 (-10.7%), from €1.2m to €1.1m
- Other operating income +€54,088
up €54,088 (+22.2%), from €243,135 to €297,223
- Depreciation +€48,686
up €48,686 (+7.2%), from €672,788 to €721,473
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 | €15,613,674 | €16,352,132 | +€738,458 | +4.7% |
| Fixed assets | 21/28 | €10,460,361 | €10,058,380 | -€401,981 | -3.8% |
| Tangible fixed assets | 22/27 | €10,460,361 | €10,055,100 | -€405,261 | -3.9% |
| Land and buildings | 22 | €8,972,570 | €8,667,202 | -€305,368 | -3.4% |
| Plant, machinery and equipment | 23 | €919,289 | €883,531 | -€35,758 | -3.9% |
| Furniture and vehicles | 24 | €568,502 | €504,367 | -€64,135 | -11.3% |
| Financial fixed assets | 28 | - | €3,280 | +€3,280 | |
| Other financial fixed assets | 284/8 | - | €3,280 | +€3,280 | |
| Shares | 284 | - | €3,280 | +€3,280 | |
| Current assets | 29/58 | €5,153,313 | €6,293,752 | +€1.1m | +22.1% |
| Stocks and contracts in progress | 3 | €19,515 | €19,515 | = | 0.0% |
| Stocks | 30/36 | €19,515 | €19,515 | = | 0.0% |
| Raw materials and consumables | 30/31 | €19,515 | €19,515 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,620,982 | €2,911,995 | +€291,013 | +11.1% |
| Trade receivables | 40 | €2,510,886 | €2,786,621 | +€275,735 | +11.0% |
| Other amounts receivable | 41 | €110,096 | €125,374 | +€15,278 | +13.9% |
| Current investments | 50/53 | €20,543 | €1,920,874 | +€1.9m | +9250.5% |
| Cash at bank and in hand | 54/58 | €2,492,273 | €1,358,631 | -€1.1m | -45.5% |
| Deferred charges and accrued income | 490/1 | - | €82,737 | +€82,737 | |
| Total equity and liabilities | 10/49 | €15,613,674 | €16,352,132 | +€738,458 | +4.7% |
| Equity | 10/15 | €11,970,241 | €12,510,835 | +€540,594 | +4.5% |
| Contributions | 10/11 | €2,558,968 | €2,558,968 | = | 0.0% |
| Capital | 10 | €2,558,968 | €2,558,968 | = | 0.0% |
| Reserves | 13 | €954,428 | €1,522,918 | +€568,490 | +59.6% |
| Profit (loss) carried forward | 14 | €7,787,489 | €7,787,489 | = | 0.0% |
| Investment grants | 15 | €669,356 | €641,460 | -€27,896 | -4.2% |
| Amounts payable | 17/49 | €3,643,433 | €3,841,297 | +€197,864 | +5.4% |
| Amounts payable within one year | 42/48 | €3,643,433 | €3,811,460 | +€168,027 | +4.6% |
| Trade debts | 44 | €433,440 | €418,531 | -€14,908 | -3.4% |
| Suppliers | 440/4 | €433,440 | €418,531 | -€14,908 | -3.4% |
| Taxes, remuneration and social security | 45 | €3,209,440 | €3,392,654 | +€183,214 | +5.7% |
| Taxes | 450/3 | €302,144 | €298,803 | -€3,341 | -1.1% |
| Remuneration and social security | 454/9 | €2,907,295 | €3,093,851 | +€186,556 | +6.4% |
| Accrued charges and deferred income | 492/3 | - | €29,837 | +€29,837 | |
| Operating income | 70/76A | €26,530,284 | €27,942,001 | +€1.4m | +5.3% |
| Turnover | 70 | €30,736 | €28,465 | -€2,271 | -7.4% |
| Membership fees, donations, legacies and grants | 73 | €26,250,776 | €27,598,833 | +€1.3m | +5.1% |
| Other operating income | 74 | €243,135 | €297,223 | +€54,088 | +22.2% |
| Non-recurring operating income | 76A | €5,638 | €17,480 | +€11,842 | +210.1% |
| Operating charges | 60/66A | €27,517,419 | €27,370,732 | -€146,687 | -0.5% |
| Goods for resale, raw materials and consumables | 60 | €1,208,373 | €1,078,483 | -€129,890 | -10.7% |
| Purchases | 600/8 | €1,208,373 | €1,078,483 | -€129,890 | -10.7% |
| Services and other goods | 61 | €2,535,850 | €2,155,692 | -€380,158 | -15.0% |
| Remuneration, social security and pensions | 62 | €22,915,777 | €23,274,861 | +€359,084 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €672,788 | €721,473 | +€48,686 | +7.2% |
| Other operating charges | 640/8 | €122,064 | €121,840 | -€224 | -0.2% |
| Non-recurring operating charges | 66A | €62,567 | €18,382 | -€44,185 | -70.6% |
| Operating profit (loss) | 9901 | -€987,135 | €571,269 | +€1.6m | |
| Financial income | 75/76B | €15,185 | €1,096 | -€14,089 | -92.8% |
| Recurring financial income | 75 | €15,185 | €1,096 | -€14,089 | -92.8% |
| Income from current assets | 751 | €15,185 | €894 | -€14,291 | -94.1% |
| Other financial income | 752/9 | - | €202 | +€202 | |
| Financial charges | 65/66B | €3,539 | €3,874 | +€335 | +9.5% |
| Recurring financial charges | 65 | €3,539 | €3,874 | +€335 | +9.5% |
| Other financial charges | 652/9 | €3,539 | €3,874 | +€335 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€975,490 | €568,490 | +€1.5m | |
| Profit (loss) for the period | 9904 | -€975,490 | €568,490 | +€1.5m | |
| Profit (loss) for the period to be appropriated | 9905 | -€975,490 | €568,490 | +€1.5m |
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.