KIRA.NEZA: 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.
KIRA.NEZA
Largest movements
- Deferred charges and accrued income +€15,267
up €15,267 (+23,888%), from €64 to €15,331
- Receivables within one year -€13,125
down €13,125 (-100%), from €13,125 to €0
- Tangible fixed assets +€5,453
up €5,453 (+30.2%), from €18,063 to €23,516
of which Other tangible fixed assets: +€11,279
- Intangible fixed assets -€2,653
down €2,653 (-19.6%), from €13,563 to €10,911
- Cash +€2,496
up €2,496 (+71.0%), from €3,513 to €6,008
mainly Net result for the year (+€26,022) and Receivables within one year (+€13,125)
- Other debts -€28,592
down €28,592 (-98.2%), from €29,113 to €521
- Profit (loss) carried forward +€26,022
up €26,022 (+284%), from €9,176 to €35,198
- Debts after one year +€5,638
new in 2025: €5,638
- Current portion of long-term debt +€4,979
new in 2025: €4,979
- Trade debts -€611
down €611 (-16.8%), from €3,640 to €3,029
- Gross operating margin +€25,181
up €25,181 (+166%), from €15,180 to €40,360
- Depreciation +€5,255
up €5,255 (+108%), from €4,853 to €10,107
- Taxes +€2,500
new in 2025: €2,500
- Financial charges +€744
up €744 (+1,538%), from €48 to €792
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 | €48,329 | €55,766 | +€7,437 | +15.4% |
| Fixed assets | 21/28 | €31,626 | €34,427 | +€2,800 | +8.9% |
| Intangible fixed assets | 21 | €13,563 | €10,911 | -€2,653 | -19.6% |
| Tangible fixed assets | 22/27 | €18,063 | €23,516 | +€5,453 | +30.2% |
| Plant, machinery and equipment | 23 | - | €1,332 | +€1,332 | |
| Furniture and vehicles | 24 | €18,063 | €10,904 | -€7,159 | -39.6% |
| Other tangible fixed assets | 26 | - | €11,279 | +€11,279 | |
| Current assets | 29/58 | €16,702 | €21,339 | +€4,637 | +27.8% |
| Amounts receivable within one year | 40/41 | €13,125 | €0 | -€13,125 | -100% |
| Trade receivables | 40 | €13,125 | €0 | -€13,125 | -100% |
| Cash at bank and in hand | 54/58 | €3,513 | €6,008 | +€2,496 | +71.0% |
| Deferred charges and accrued income | 490/1 | €64 | €15,331 | +€15,267 | +23,888% |
| Total equity and liabilities | 10/49 | €48,329 | €55,766 | +€7,437 | +15.4% |
| Equity | 10/15 | €10,176 | €36,198 | +€26,022 | +256% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,176 | €35,198 | +€26,022 | +284% |
| Amounts payable | 17/49 | €38,153 | €19,568 | -€18,585 | -48.7% |
| Amounts payable after more than one year | 17 | - | €5,638 | +€5,638 | |
| Financial debts | 170/4 | - | €5,638 | +€5,638 | |
| Amounts payable within one year | 42/48 | €38,153 | €13,930 | -€24,223 | -63.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,979 | +€4,979 | |
| Trade debts | 44 | €3,640 | €3,029 | -€611 | -16.8% |
| Suppliers | 440/4 | €3,640 | €3,029 | -€611 | -16.8% |
| Taxes, remuneration and social security | 45 | €5,400 | €5,400 | = | 0.0% |
| Taxes | 450/3 | €5,400 | €5,400 | = | 0.0% |
| Other amounts payable | 47/48 | €29,113 | €521 | -€28,592 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,853 | €10,107 | +€5,255 | +108% |
| Other operating charges | 640/8 | €1,106 | €983 | -€123 | -11.1% |
| Gross operating margin | 9900 | €15,180 | €40,360 | +€25,181 | +166% |
| Operating profit (loss) | 9901 | €9,221 | €29,270 | +€20,049 | +217% |
| Financial income | 75/76B | €3 | €45 | +€42 | +1,418% |
| Recurring financial income | 75 | €3 | €45 | +€42 | +1,418% |
| Financial charges | 65/66B | €48 | €792 | +€744 | +1,538% |
| Recurring financial charges | 65 | €48 | €792 | +€744 | +1,538% |
| Profit (loss) for the period before taxes | 9903 | €9,176 | €28,522 | +€19,347 | +211% |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | €9,176 | €26,022 | +€16,847 | +184% |
| Profit (loss) for the period to be appropriated | 9905 | €9,176 | €26,022 | +€16,847 | +184% |
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 22 October 2026 via checked.be.