KIPU ARCHITECTURE: 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.
KIPU ARCHITECTURE
Largest movements
- Cash -€11,418
down €11,418 (-8.6%), from €132,895 to €121,477
mainly Investment in fixed assets (net) (-€12,883) and Other debts (-€3,820)
- Tangible fixed assets +€9,569
up €9,569 (+1,298%), from €737 to €10,306
of which Furniture and vehicles: +€9,885
- Other debts -€3,820
down €3,820 (-54.6%), from €6,991 to €3,171
- Tax, wage and social debts +€2,687
up €2,687 (+51.9%), from €5,178 to €7,864
of which Remuneration and social security: +€4,448
- Trade debts +€2,487
up €2,487 (+156%), from €1,590 to €4,077
- Reserves -€1,847
down €1,847 (-1.5%), from €122,177 to €120,330
- Gross operating margin -€17,251
down €17,251 (-85.7%), from €20,123 to €2,872
- Taxes -€5,128
down €5,128 (-97.0%), from €5,288 to €160
- Depreciation +€2,430
up €2,430 (+275%), from €883 to €3,314
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 | €142,136 | €141,642 | -€494 | -0.3% |
| Fixed assets | 21/28 | €737 | €10,306 | +€9,569 | +1,298% |
| Tangible fixed assets | 22/27 | €737 | €10,306 | +€9,569 | +1,298% |
| Plant, machinery and equipment | 23 | €316 | - | -€316 | |
| Furniture and vehicles | 24 | €421 | €10,306 | +€9,885 | +2,349% |
| Current assets | 29/58 | €141,398 | €131,336 | -€10,063 | -7.1% |
| Amounts receivable within one year | 40/41 | €8,503 | €8,614 | +€110 | +1.3% |
| Trade receivables | 40 | €8,503 | €5,774 | -€2,730 | -32.1% |
| Other amounts receivable | 41 | - | €2,840 | +€2,840 | |
| Cash at bank and in hand | 54/58 | €132,895 | €121,477 | -€11,418 | -8.6% |
| Deferred charges and accrued income | 490/1 | - | €1,245 | +€1,245 | |
| Total equity and liabilities | 10/49 | €142,136 | €141,642 | -€494 | -0.3% |
| Equity | 10/15 | €128,377 | €126,530 | -€1,847 | -1.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €122,177 | €120,330 | -€1,847 | -1.5% |
| Distributable reserves | 133 | €122,177 | €120,330 | -€1,847 | -1.5% |
| Amounts payable | 17/49 | €13,759 | €15,112 | +€1,354 | +9.8% |
| Amounts payable within one year | 42/48 | €13,759 | €15,112 | +€1,354 | +9.8% |
| Trade debts | 44 | €1,590 | €4,077 | +€2,487 | +156% |
| Suppliers | 440/4 | €1,590 | €4,077 | +€2,487 | +156% |
| Taxes, remuneration and social security | 45 | €5,178 | €7,864 | +€2,687 | +51.9% |
| Taxes | 450/3 | €5,178 | €3,417 | -€1,761 | -34.0% |
| Remuneration and social security | 454/9 | - | €4,448 | +€4,448 | |
| Other amounts payable | 47/48 | €6,991 | €3,171 | -€3,820 | -54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €883 | €3,314 | +€2,430 | +275% |
| Other operating charges | 640/8 | €1,015 | €1,042 | +€27 | +2.7% |
| Gross operating margin | 9900 | €20,123 | €2,872 | -€17,251 | -85.7% |
| Operating profit (loss) | 9901 | €18,225 | -€1,483 | -€19,708 | |
| Financial income | 75/76B | €0 | €22 | +€22 | +8,488% |
| Recurring financial income | 75 | €0 | €22 | +€22 | +8,488% |
| Financial charges | 65/66B | €404 | €227 | -€178 | -43.9% |
| Recurring financial charges | 65 | €404 | €227 | -€178 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €17,821 | -€1,687 | -€19,509 | |
| Income taxes | 67/77 | €5,288 | €160 | -€5,128 | -97.0% |
| Profit (loss) for the period | 9904 | €12,533 | -€1,847 | -€14,380 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,533 | -€1,847 | -€14,380 |
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 29 October 2026 via checked.be.