KIS: 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.
KIS
Largest movements
- Cash -€102,964
down €102,964 (-61.5%), from €167,350 to €64,386
mainly Receivables within one year (-€98,501) and Deferred charges and accrued income (-€8,904)
- Receivables within one year +€98,501
up €98,501 (+110%), from €89,800 to €188,300
of which Other amounts receivable: +€100,000
- Deferred charges and accrued income +€8,904
up €8,904 (+193%), from €4,625 to €13,529
- Profit (loss) carried forward +€5,268
up €5,268 (+10.1%), from -€52,007 to -€46,739
- Financial income +€2,480
up €2,480 (+38.6%), from €6,425 to €8,904
- Gross operating margin -€568
down €568 (-21.8%), from -€2,611 to -€3,179
- Other operating charges -€60
down €60 (-12.8%), from €472 to €412
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 | €286,774 | €291,215 | +€4,441 | +1.5% |
| Fixed assets | 21/28 | €25,000 | €25,000 | = | 0.0% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €261,774 | €266,215 | +€4,441 | +1.7% |
| Amounts receivable within one year | 40/41 | €89,800 | €188,300 | +€98,501 | +110% |
| Trade receivables | 40 | €1,499 | €0 | -€1,499 | -100% |
| Other amounts receivable | 41 | €88,300 | €188,300 | +€100,000 | +113% |
| Cash at bank and in hand | 54/58 | €167,350 | €64,386 | -€102,964 | -61.5% |
| Deferred charges and accrued income | 490/1 | €4,625 | €13,529 | +€8,904 | +193% |
| Total equity and liabilities | 10/49 | €286,774 | €291,215 | +€4,441 | +1.5% |
| Equity | 10/15 | -€49,007 | -€43,739 | +€5,268 | +10.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,007 | -€46,739 | +€5,268 | +10.1% |
| Amounts payable | 17/49 | €335,781 | €334,954 | -€827 | -0.2% |
| Amounts payable after more than one year | 17 | €285,000 | €285,000 | = | 0.0% |
| Financial debts | 170/4 | €285,000 | €285,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,414 | €25,175 | -€1,239 | -4.7% |
| Trade debts | 44 | €1,414 | €175 | -€1,239 | -87.6% |
| Suppliers | 440/4 | €1,414 | €175 | -€1,239 | -87.6% |
| Other amounts payable | 47/48 | €25,000 | €25,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €24,367 | €24,779 | +€412 | +1.7% |
| Other operating charges | 640/8 | €472 | €412 | -€60 | -12.8% |
| Gross operating margin | 9900 | -€2,611 | -€3,179 | -€568 | -21.8% |
| Operating profit (loss) | 9901 | -€3,084 | -€3,591 | -€508 | -16.5% |
| Financial income | 75/76B | €6,425 | €8,904 | +€2,480 | +38.6% |
| Recurring financial income | 75 | €6,425 | €8,904 | +€2,480 | +38.6% |
| Financial charges | 65/66B | €45 | €45 | +€0 | +0.6% |
| Recurring financial charges | 65 | €45 | €45 | +€0 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €3,296 | €5,268 | +€1,972 | +59.8% |
| Profit (loss) for the period | 9904 | €3,296 | €5,268 | +€1,972 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,296 | €5,268 | +€1,972 | +59.8% |
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 17 October 2026 via checked.be.