KIOSMO: 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.
KIOSMO
Largest movements
- Receivables within one year -€14,169
down €14,169 (-70.3%), from €20,160 to €5,991
- Tangible fixed assets +€4,134
up €4,134 (+71.8%), from €5,761 to €9,895
of which Other tangible fixed assets: +€3,433
- Cash -€557
down €557 (-2.1%), from €26,041 to €25,484
mainly Investment in fixed assets (net) (-€5,685) and Net result for the year (-€3,961)
- Profit (loss) carried forward -€3,961
down €3,961, from €468 to -€3,494
- Tax, wage and social debts -€3,635
down €3,635 (-64.6%), from €5,630 to €1,996
of which Remuneration and social security: -€2,700
- Trade debts -€1,709
down €1,709 (-36.0%), from €4,752 to €3,043
- Other debts -€942
down €942 (-4.0%), from €23,500 to €22,558
- Financial charges +€26,469
up €26,469 (+6863.4%), from €386 to €26,855
- Gross operating margin +€18,713
up €18,713 (+277.4%), from €6,745 to €25,459
- Taxes -€1,740
down €1,740 (-93.1%), from €1,868 to €128
- Financial income -€1,686
down €1,686 (-99.8%), from €1,689 to €3
- Depreciation +€957
up €957 (+117.0%), from €817 to €1,774
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,870 | €44,571 | -€10,299 | -18.8% |
| Fixed assets | 21/28 | €6,660 | €10,571 | +€3,911 | +58.7% |
| Intangible fixed assets | 21 | €598 | €375 | -€223 | -37.4% |
| Tangible fixed assets | 22/27 | €5,761 | €9,895 | +€4,134 | +71.8% |
| Furniture and vehicles | 24 | €2,576 | €3,277 | +€701 | +27.2% |
| Other tangible fixed assets | 26 | €3,185 | €6,618 | +€3,433 | +107.8% |
| Financial fixed assets | 28 | €302 | €302 | = | 0.0% |
| Current assets | 29/58 | €48,210 | €34,000 | -€14,210 | -29.5% |
| Amounts receivable within one year | 40/41 | €20,160 | €5,991 | -€14,169 | -70.3% |
| Other amounts receivable | 41 | €20,160 | €5,991 | -€14,169 | -70.3% |
| Cash at bank and in hand | 54/58 | €26,041 | €25,484 | -€557 | -2.1% |
| Deferred charges and accrued income | 490/1 | €2,009 | €2,525 | +€516 | +25.7% |
| Total equity and liabilities | 10/49 | €54,870 | €44,571 | -€10,299 | -18.8% |
| Equity | 10/15 | €20,928 | €16,966 | -€3,961 | -18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €468 | -€3,494 | -€3,961 | |
| Amounts payable | 17/49 | €33,942 | €27,605 | -€6,338 | -18.7% |
| Amounts payable within one year | 42/48 | €33,882 | €27,598 | -€6,285 | -18.5% |
| Trade debts | 44 | €4,752 | €3,043 | -€1,709 | -36.0% |
| Suppliers | 440/4 | €4,752 | €3,043 | -€1,709 | -36.0% |
| Taxes, remuneration and social security | 45 | €5,630 | €1,996 | -€3,635 | -64.6% |
| Taxes | 450/3 | €2,930 | €1,996 | -€935 | -31.9% |
| Remuneration and social security | 454/9 | €2,700 | - | -€2,700 | |
| Other amounts payable | 47/48 | €23,500 | €22,558 | -€942 | -4.0% |
| Accrued charges and deferred income | 492/3 | €60 | €7 | -€53 | -88.3% |
| Non-recurring operating income | 76A | - | €116 | +€116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €817 | €1,774 | +€957 | +117.0% |
| Other operating charges | 640/8 | €814 | €667 | -€148 | -18.1% |
| Non-recurring operating charges | 66A | €60 | - | -€60 | |
| Gross operating margin | 9900 | €6,745 | €25,459 | +€18,713 | +277.4% |
| Operating profit (loss) | 9901 | €5,054 | €23,018 | +€17,964 | +355.5% |
| Financial income | 75/76B | €1,689 | €3 | -€1,686 | -99.8% |
| Recurring financial income | 75 | €1,689 | €3 | -€1,686 | -99.8% |
| Financial charges | 65/66B | €386 | €26,855 | +€26,469 | +6863.4% |
| Recurring financial charges | 65 | €386 | €26,855 | +€26,469 | +6863.4% |
| Profit (loss) for the period before taxes | 9903 | €6,357 | -€3,833 | -€10,191 | |
| Income taxes | 67/77 | €1,868 | €128 | -€1,740 | -93.1% |
| Profit (loss) for the period | 9904 | €4,490 | -€3,961 | -€8,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,490 | -€3,961 | -€8,451 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.