Kiranlar 23: 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.
Kiranlar 23
Largest movements
- Receivables within one year +€90,128
up €90,128 (+221%), from €40,714 to €130,842
of which Trade receivables: +€60,151
- Cash -€15,048
down €15,048 (-45.9%), from €32,791 to €17,744
mainly Receivables within one year (-€90,128) and Deferred charges and accrued income (-€5,646)
- Deferred charges and accrued income +€5,646
up €5,646 (+2,839%), from €199 to €5,845
- Intangible fixed assets -€2,000
down €2,000 (-30.8%), from €6,485 to €4,485
- Trade debts +€73,490
up €73,490 (+125%), from €58,762 to €132,252
- Tax, wage and social debts +€3,683
up €3,683 (+125%), from €2,938 to €6,620
of which Taxes: +€1,948
- Profit (loss) carried forward +€1,910
up €1,910 (+13.6%), from €14,059 to €15,968
- Gross operating margin +€13,310
up €13,310 (+153%), from €8,704 to €22,014
- Staff costs +€10,798
up €10,798 (+239%), from €4,517 to €15,315
- Financial charges +€935
up €935 (+1,223%), from €76 to €1,011
- Other operating charges +€559
up €559 (+98.0%), from €571 to €1,131
- Taxes +€280
up €280 (+76.3%), from €367 to €648
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 | €87,758 | €166,841 | +€79,083 | +90.1% |
| Fixed assets | 21/28 | €10,485 | €8,485 | -€2,000 | -19.1% |
| Intangible fixed assets | 21 | €6,485 | €4,485 | -€2,000 | -30.8% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €77,273 | €158,356 | +€81,083 | +105% |
| Stocks and contracts in progress | 3 | €3,569 | €3,925 | +€356 | +10.0% |
| Stocks | 30/36 | €3,569 | €3,925 | +€356 | +10.0% |
| Amounts receivable within one year | 40/41 | €40,714 | €130,842 | +€90,128 | +221% |
| Trade receivables | 40 | €38,497 | €98,648 | +€60,151 | +156% |
| Other amounts receivable | 41 | €2,217 | €32,193 | +€29,976 | +1,352% |
| Cash at bank and in hand | 54/58 | €32,791 | €17,744 | -€15,048 | -45.9% |
| Deferred charges and accrued income | 490/1 | €199 | €5,845 | +€5,646 | +2,839% |
| Total equity and liabilities | 10/49 | €87,758 | €166,841 | +€79,083 | +90.1% |
| Equity | 10/15 | €26,059 | €27,968 | +€1,910 | +7.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,059 | €15,968 | +€1,910 | +13.6% |
| Amounts payable | 17/49 | €61,699 | €138,872 | +€77,173 | +125% |
| Amounts payable within one year | 42/48 | €61,699 | €138,872 | +€77,173 | +125% |
| Trade debts | 44 | €58,762 | €132,252 | +€73,490 | +125% |
| Suppliers | 440/4 | €58,762 | €132,252 | +€73,490 | +125% |
| Taxes, remuneration and social security | 45 | €2,938 | €6,620 | +€3,683 | +125% |
| Taxes | 450/3 | €1,422 | €3,370 | +€1,948 | +137% |
| Remuneration and social security | 454/9 | €1,516 | €3,250 | +€1,735 | +114% |
| Remuneration, social security and pensions | 62 | €4,517 | €15,315 | +€10,798 | +239% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €2,000 | = | 0.0% |
| Other operating charges | 640/8 | €571 | €1,131 | +€559 | +98.0% |
| Gross operating margin | 9900 | €8,704 | €22,014 | +€13,310 | +153% |
| Operating profit (loss) | 9901 | €1,616 | €3,569 | +€1,953 | +121% |
| Financial charges | 65/66B | €76 | €1,011 | +€935 | +1,223% |
| Recurring financial charges | 65 | €76 | €1,011 | +€935 | +1,223% |
| Profit (loss) for the period before taxes | 9903 | €1,540 | €2,557 | +€1,018 | +66.1% |
| Income taxes | 67/77 | €367 | €648 | +€280 | +76.3% |
| Profit (loss) for the period | 9904 | €1,172 | €1,910 | +€737 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,172 | €1,910 | +€737 | +62.9% |
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 28 October 2026 via checked.be.