KIPSHOP: 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.
KIPSHOP
Largest movements
- Receivables within one year +€3,000
up €3,000 (+17.9%), from €16,750 to €19,750
- Other debts +€1,550
up €1,550 (+1.9%), from €83,191 to €84,741
- Profit (loss) carried forward +€1,123
up €1,123 (+1.7%), from -€66,297 to -€65,175
- Gross operating margin -€539
down €539 (-19.8%), from €2,720 to €2,180
- Financial charges +€75
up €75 (+100%), from €75 to €150
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,235 | €38,908 | +€2,673 | +7.4% |
| Fixed assets | 21/28 | €18,100 | €18,100 | = | 0.0% |
| Tangible fixed assets | 22/27 | €18,100 | €18,100 | = | 0.0% |
| Land and buildings | 22 | €18,100 | €18,100 | = | 0.0% |
| Current assets | 29/58 | €18,135 | €20,808 | +€2,673 | +14.7% |
| Amounts receivable within one year | 40/41 | €16,750 | €19,750 | +€3,000 | +17.9% |
| Other amounts receivable | 41 | €16,750 | €19,750 | +€3,000 | +17.9% |
| Cash at bank and in hand | 54/58 | €385 | €58 | -€328 | -85.0% |
| Deferred charges and accrued income | 490/1 | €1,000 | €1,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €36,235 | €38,908 | +€2,673 | +7.4% |
| Equity | 10/15 | -€47,705 | -€46,583 | +€1,123 | +2.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,297 | -€65,175 | +€1,123 | +1.7% |
| Amounts payable | 17/49 | €83,941 | €85,491 | +€1,550 | +1.8% |
| Amounts payable within one year | 42/48 | €83,941 | €85,491 | +€1,550 | +1.8% |
| Advances received on contracts in progress | 46 | €750 | €750 | = | 0.0% |
| Other amounts payable | 47/48 | €83,191 | €84,741 | +€1,550 | +1.9% |
| Other operating charges | 640/8 | €896 | €908 | +€12 | +1.4% |
| Gross operating margin | 9900 | €2,720 | €2,180 | -€539 | -19.8% |
| Operating profit (loss) | 9901 | €1,824 | €1,273 | -€552 | -30.2% |
| Financial charges | 65/66B | €75 | €150 | +€75 | +100% |
| Recurring financial charges | 65 | €75 | €150 | +€75 | +100% |
| Profit (loss) for the period before taxes | 9903 | €1,749 | €1,123 | -€627 | -35.8% |
| Profit (loss) for the period | 9904 | €1,749 | €1,123 | -€627 | -35.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,749 | €1,123 | -€627 | -35.8% |
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 15 October 2026 via checked.be.