KIPITSIMPEL: 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.
What changed
KIPITSIMPEL
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1,672
2024 · €29,822-€28,150
Equity
€420,562
2024 · €418,890+€1,672
Cash
€19,950
2024 · €22,862-€2,911
Balance sheet total
€808,573
2024 · €813,065-€4,492
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€25,587
down €25,587 (-19.2%), from €133,067 to €107,480
- Other debts +€12,757
up €12,757 (+6.4%), from €200,136 to €212,893
Income statement
- Financial income -€40,003
no longer reported in 2025 (was €40,003)
- Gross operating margin +€10,396
up €10,396 (+367%), from €2,832 to €13,228
- Financial charges -€1,125
down €1,125 (-13.7%), from €8,229 to €7,104
- Taxes -€439
down €439 (-15.1%), from €2,900 to €2,461
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.
Result 2024
€29,822
Gross operating margin
+€10,396
Depreciation
-€116
Other operating charges
-€12
Other operating items
+€22
Financial income
-€40,003
Financial charges
+€1,125
Taxes
+€439
Result 2025
€1,672
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
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.
From operations
+€23,880
Investment
€0
Financing
-€26,791
Cash 2024
€22,862
From operations (derived)
+€23,880
Net result for the year
+€1,672
Depreciation
+€1,590
Receivables within one year
+€65
Deferred charges and accrued income
-€75
Trade debts
-€595
Tax, wage and social debts
+€6,965
Other debts
+€12,757
Accrued charges and deferred income
+€1,500
Financing
-€26,791
Debts after one year
-€25,587
Current portion of long-term debt
-€1,204
Cash 2025
€19,950
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €813,065 | €808,573 | -€4,492 | -0.6% |
| Fixed assets | 21/28 | €785,273 | €783,683 | -€1,590 | -0.2% |
| Tangible fixed assets | 22/27 | €5,183 | €3,593 | -€1,590 | -30.7% |
| Furniture and vehicles | 24 | €5,183 | €3,593 | -€1,590 | -30.7% |
| Financial fixed assets | 28 | €780,090 | €780,090 | = | 0.0% |
| Current assets | 29/58 | €27,792 | €24,890 | -€2,901 | -10.4% |
| Amounts receivable within one year | 40/41 | €2,265 | €2,200 | -€65 | -2.9% |
| Other amounts receivable | 41 | €2,265 | €2,200 | -€65 | -2.9% |
| Cash at bank and in hand | 54/58 | €22,862 | €19,950 | -€2,911 | -12.7% |
| Deferred charges and accrued income | 490/1 | €2,665 | €2,740 | +€75 | +2.8% |
| Total equity and liabilities | 10/49 | €813,065 | €808,573 | -€4,492 | -0.6% |
| Equity | 10/15 | €418,890 | €420,562 | +€1,672 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Reserves | 13 | €396,231 | €396,231 | = | 0.0% |
| Non-distributable reserves | 130/1 | €396,231 | €396,231 | = | 0.0% |
| Reserves not available under the articles | 1311 | €396,231 | €396,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,659 | €4,331 | +€1,672 | +62.9% |
| Amounts payable | 17/49 | €394,175 | €388,011 | -€6,164 | -1.6% |
| Amounts payable after more than one year | 17 | €133,067 | €107,480 | -€25,587 | -19.2% |
| Financial debts | 170/4 | €133,067 | €107,480 | -€25,587 | -19.2% |
| Amounts payable within one year | 42/48 | €261,107 | €279,031 | +€17,923 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €26,791 | €25,587 | -€1,204 | -4.5% |
| Trade debts | 44 | €3,335 | €2,740 | -€595 | -17.8% |
| Suppliers | 440/4 | €3,335 | €2,740 | -€595 | -17.8% |
| Taxes, remuneration and social security | 45 | €30,845 | €37,811 | +€6,965 | +22.6% |
| Taxes | 450/3 | €30,845 | €37,811 | +€6,965 | +22.6% |
| Other amounts payable | 47/48 | €200,136 | €212,893 | +€12,757 | +6.4% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,474 | €1,590 | +€116 | +7.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €22 | - | -€22 | |
| Gross operating margin | 9900 | €2,832 | €13,228 | +€10,396 | +367% |
| Operating profit (loss) | 9901 | €948 | €11,238 | +€10,290 | +1,085% |
| Financial income | 75/76B | €40,003 | - | -€40,003 | |
| Recurring financial income | 75 | €40,003 | - | -€40,003 | |
| Financial charges | 65/66B | €8,229 | €7,104 | -€1,125 | -13.7% |
| Recurring financial charges | 65 | €8,229 | €7,104 | -€1,125 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €32,722 | €4,133 | -€28,589 | -87.4% |
| Income taxes | 67/77 | €2,900 | €2,461 | -€439 | -15.1% |
| Profit (loss) for the period | 9904 | €29,822 | €1,672 | -€28,150 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,822 | €1,672 | -€28,150 | -94.4% |
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 20 October 2026 via checked.be.