Kira-Trans: 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-Trans
Largest movements
- Receivables within one year -€22,442
down €22,442 (-100.0%), from €22,453 to €11
of which Trade receivables: -€21,899
- Cash +€5,317
up €5,317 (+68.4%), from €7,771 to €13,089
mainly Receivables within one year (+€22,442) and Other debts (+€9,986)
- Tangible fixed assets -€2,685
down €2,685 (-32.1%), from €8,351 to €5,666
of which Furniture and vehicles: -€2,063
- Profit (loss) carried forward -€18,019
down €18,019, from €8,493 to -€9,525
- Other debts +€9,986
up €9,986 (+59.8%), from €16,691 to €26,677
- Advances received -€9,565
no longer reported in 2025 (was €9,565)
- Trade debts -€2,651
down €2,651 (-93.1%), from €2,848 to €197
- Tax, wage and social debts +€442
new in 2025: €442
- Gross operating margin -€16,438
down €16,438, from €1,876 to -€14,562
- Depreciation +€524
up €524 (+24.3%), from €2,161 to €2,685
- Staff costs -€186
no longer reported in 2025 (was €186)
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 | €38,598 | €18,791 | -€19,807 | -51.3% |
| Fixed assets | 21/28 | €8,351 | €5,666 | -€2,685 | -32.1% |
| Tangible fixed assets | 22/27 | €8,351 | €5,666 | -€2,685 | -32.1% |
| Plant, machinery and equipment | 23 | €3,701 | €3,079 | -€622 | -16.8% |
| Furniture and vehicles | 24 | €4,650 | €2,587 | -€2,063 | -44.4% |
| Current assets | 29/58 | €30,247 | €13,124 | -€17,122 | -56.6% |
| Amounts receivable within one year | 40/41 | €22,453 | €11 | -€22,442 | -100.0% |
| Trade receivables | 40 | €21,899 | - | -€21,899 | |
| Other amounts receivable | 41 | €554 | €11 | -€543 | -98.0% |
| Cash at bank and in hand | 54/58 | €7,771 | €13,089 | +€5,317 | +68.4% |
| Deferred charges and accrued income | 490/1 | €22 | €25 | +€3 | +12.6% |
| Total equity and liabilities | 10/49 | €38,598 | €18,791 | -€19,807 | -51.3% |
| Equity | 10/15 | €9,493 | -€8,525 | -€18,019 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,493 | -€9,525 | -€18,019 | |
| Amounts payable | 17/49 | €29,104 | €27,316 | -€1,788 | -6.1% |
| Amounts payable within one year | 42/48 | €29,104 | €27,316 | -€1,788 | -6.1% |
| Trade debts | 44 | €2,848 | €197 | -€2,651 | -93.1% |
| Suppliers | 440/4 | €2,848 | €197 | -€2,651 | -93.1% |
| Advances received on contracts in progress | 46 | €9,565 | - | -€9,565 | |
| Taxes, remuneration and social security | 45 | - | €442 | +€442 | |
| Taxes | 450/3 | - | €442 | +€442 | |
| Other amounts payable | 47/48 | €16,691 | €26,677 | +€9,986 | +59.8% |
| Remuneration, social security and pensions | 62 | €186 | - | -€186 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,161 | €2,685 | +€524 | +24.3% |
| Other operating charges | 640/8 | €717 | €579 | -€138 | -19.3% |
| Gross operating margin | 9900 | €1,876 | -€14,562 | -€16,438 | |
| Operating profit (loss) | 9901 | -€1,188 | -€17,826 | -€16,638 | -1,401% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €196 | €193 | -€3 | -1.3% |
| Recurring financial charges | 65 | €196 | €193 | -€3 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,383 | -€18,019 | -€16,635 | -1,203% |
| Profit (loss) for the period | 9904 | -€1,383 | -€18,019 | -€16,635 | -1,203% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,383 | -€18,019 | -€16,635 | -1,203% |
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 21 October 2026 via checked.be.