Kioste: 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.
Kioste
Largest movements
- Tangible fixed assets -€13,301
down €13,301 (-27.7%), from €48,051 to €34,750
of which Furniture and vehicles: -€10,400
- Receivables within one year +€3,158
new in 2025: €3,158
of which Other amounts receivable: +€2,532
- Cash -€2,110
down €2,110 (-22.3%), from €9,479 to €7,370
mainly Debts after one year (-€21,435) and Receivables within one year (-€3,158)
- Debts after one year -€21,435
down €21,435 (-63.1%), from €33,993 to €12,558
- Reserves +€9,226
up €9,226 (+125.7%), from €7,337 to €16,563
- Tax, wage and social debts +€3,690
up €3,690 (+96.1%), from €3,841 to €7,530
- Trade debts -€2,996
down €2,996 (-79.3%), from €3,779 to €783
- Other debts -€1,188
no longer reported in 2025 (was €1,188)
- Gross operating margin -€3,332
down €3,332 (-10.4%), from €31,962 to €28,630
- Depreciation -€1,814
down €1,814 (-12.0%), from €15,116 to €13,301
- Financial charges -€1,701
down €1,701 (-56.8%), from €2,997 to €1,296
- Other operating charges -€545
down €545 (-32.6%), from €1,673 to €1,128
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 | €60,037 | €47,854 | -€12,183 | -20.3% |
| Fixed assets | 21/28 | €48,051 | €34,750 | -€13,301 | -27.7% |
| Tangible fixed assets | 22/27 | €48,051 | €34,750 | -€13,301 | -27.7% |
| Plant, machinery and equipment | 23 | €8,759 | €5,858 | -€2,901 | -33.1% |
| Furniture and vehicles | 24 | €39,292 | €28,892 | -€10,400 | -26.5% |
| Current assets | 29/58 | €11,986 | €13,104 | +€1,118 | +9.3% |
| Amounts receivable within one year | 40/41 | - | €3,158 | +€3,158 | |
| Trade receivables | 40 | - | €627 | +€627 | |
| Other amounts receivable | 41 | - | €2,532 | +€2,532 | |
| Cash at bank and in hand | 54/58 | €9,479 | €7,370 | -€2,110 | -22.3% |
| Deferred charges and accrued income | 490/1 | €2,507 | €2,576 | +€70 | +2.8% |
| Total equity and liabilities | 10/49 | €60,037 | €47,854 | -€12,183 | -20.3% |
| Equity | 10/15 | €9,837 | €19,063 | +€9,226 | +93.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €7,337 | €16,563 | +€9,226 | +125.7% |
| Distributable reserves | 133 | €7,337 | €16,563 | +€9,226 | +125.7% |
| Amounts payable | 17/49 | €50,200 | €28,791 | -€21,409 | -42.6% |
| Amounts payable after more than one year | 17 | €33,993 | €12,558 | -€21,435 | -63.1% |
| Financial debts | 170/4 | €33,993 | €12,558 | -€21,435 | -63.1% |
| Amounts payable within one year | 42/48 | €14,965 | €14,748 | -€217 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €6,157 | €6,435 | +€277 | +4.5% |
| Trade debts | 44 | €3,779 | €783 | -€2,996 | -79.3% |
| Suppliers | 440/4 | €3,779 | €783 | -€2,996 | -79.3% |
| Taxes, remuneration and social security | 45 | €3,841 | €7,530 | +€3,690 | +96.1% |
| Taxes | 450/3 | €3,841 | €7,530 | +€3,690 | +96.1% |
| Other amounts payable | 47/48 | €1,188 | - | -€1,188 | |
| Accrued charges and deferred income | 492/3 | €1,242 | €1,484 | +€243 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,116 | €13,301 | -€1,814 | -12.0% |
| Other operating charges | 640/8 | €1,673 | €1,128 | -€545 | -32.6% |
| Gross operating margin | 9900 | €31,962 | €28,630 | -€3,332 | -10.4% |
| Operating profit (loss) | 9901 | €15,173 | €14,201 | -€972 | -6.4% |
| Financial income | 75/76B | €2 | €10 | +€8 | +419.3% |
| Recurring financial income | 75 | €2 | €10 | +€8 | +419.3% |
| Financial charges | 65/66B | €2,997 | €1,296 | -€1,701 | -56.8% |
| Recurring financial charges | 65 | €2,997 | €1,296 | -€1,701 | -56.8% |
| Profit (loss) for the period before taxes | 9903 | €12,178 | €12,915 | +€737 | +6.1% |
| Income taxes | 67/77 | €3,841 | €3,690 | -€151 | -3.9% |
| Profit (loss) for the period | 9904 | €8,337 | €9,226 | +€889 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,337 | €9,226 | +€889 | +10.7% |
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 9 October 2026 via checked.be.