KIRNA: what changed
Two fiscal 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.
KIRNA
Largest movements
- Receivables within one year +€62,201
new in 2025: €62,201
- Tangible fixed assets -€5,268
down €5,268 (-4.3%), from €121,290 to €116,022
- Other debts +€49,607
up €49,607 (+93.7%), from €52,934 to €102,541
- Accrued charges and deferred income +€15,000
new in 2025: €15,000
- Trade debts -€6,151
down €6,151 (-54.4%), from €11,304 to €5,153
- Gross operating margin -€40,826
down €40,826 (-87.3%), from €46,755 to €5,930
- Taxes -€9,824
no longer reported in 2025 (was €9,824)
- Financial charges -€900
down €900 (-89.6%), from €1,005 to €105
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.
Cash bridge derived
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 | €121,332 | €178,265 | +€56,933 | +46.9% |
| Fixed assets | 21/28 | €121,290 | €116,022 | -€5,268 | -4.3% |
| Tangible fixed assets | 22/27 | €121,290 | €116,022 | -€5,268 | -4.3% |
| Land and buildings | 22 | €121,290 | €116,022 | -€5,268 | -4.3% |
| Current assets | 29/58 | €42 | €62,243 | +€62,201 | +147570.2% |
| Amounts receivable within one year | 40/41 | - | €62,201 | +€62,201 | |
| Other amounts receivable | 41 | - | €62,201 | +€62,201 | |
| Cash at bank and in hand | 54/58 | €42 | €42 | = | 0.0% |
| Total equity and liabilities | 10/49 | €121,332 | €178,265 | +€56,933 | +46.9% |
| Equity | 10/15 | €47,269 | €45,746 | -€1,524 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,669 | €27,146 | -€1,524 | -5.3% |
| Amounts payable | 17/49 | €74,062 | €132,519 | +€58,456 | +78.9% |
| Amounts payable within one year | 42/48 | €74,062 | €117,519 | +€43,456 | +58.7% |
| Trade debts | 44 | €11,304 | €5,153 | -€6,151 | -54.4% |
| Suppliers | 440/4 | €11,304 | €5,153 | -€6,151 | -54.4% |
| Taxes, remuneration and social security | 45 | €9,824 | €9,824 | = | 0.0% |
| Taxes | 450/3 | €9,824 | €9,824 | = | 0.0% |
| Other amounts payable | 47/48 | €52,934 | €102,541 | +€49,607 | +93.7% |
| Accrued charges and deferred income | 492/3 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,268 | €5,268 | = | 0.0% |
| Other operating charges | 640/8 | €2,306 | €2,080 | -€225 | -9.8% |
| Gross operating margin | 9900 | €46,755 | €5,930 | -€40,826 | -87.3% |
| Operating profit (loss) | 9901 | €39,182 | -€1,419 | -€40,600 | |
| Financial charges | 65/66B | €1,005 | €105 | -€900 | -89.6% |
| Recurring financial charges | 65 | €1,005 | €105 | -€900 | -89.6% |
| Profit (loss) for the period before taxes | 9903 | €38,176 | -€1,524 | -€39,700 | |
| Income taxes | 67/77 | €9,824 | - | -€9,824 | |
| Profit (loss) for the period | 9904 | €28,352 | -€1,524 | -€29,876 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,352 | -€1,524 | -€29,876 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.