KIS: 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.
KIS
Largest movements
- Cash -€13,621
down €13,621 (-94.4%), from €14,432 to €810
mainly Net result for the year (-€22,352) and Investment in fixed assets (net) (-€7,385)
- Receivables within one year -€4,351
down €4,351 (-6.5%), from €67,359 to €63,008
of which Trade receivables: -€18,181
- Deferred charges and accrued income +€2,397
new in 2025: €2,397
- Tangible fixed assets +€1,612
up €1,612 (+8.6%), from €18,783 to €20,395
of which Plant, machinery and equipment: +€1,137
- Profit (loss) carried forward -€22,352
new in 2025: -€22,352
- Debts after one year +€15,000
new in 2025: €15,000
- Tax, wage and social debts -€6,916
down €6,916 (-55.1%), from €12,549 to €5,633
of which Taxes: -€9,116
- Gross operating margin -€105,122
down €105,122, from €87,864 to -€17,258
- Taxes -€17,583
down €17,583 (-98.5%), from €17,859 to €277
- Depreciation +€3,185
up €3,185 (+123.1%), from €2,587 to €5,773
- Financial income +€1,345
up €1,345 (+127.9%), from €1,052 to €2,397
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 | €100,573 | €86,611 | -€13,963 | -13.9% |
| Fixed assets | 21/28 | €18,783 | €20,395 | +€1,612 | +8.6% |
| Tangible fixed assets | 22/27 | €18,783 | €20,395 | +€1,612 | +8.6% |
| Plant, machinery and equipment | 23 | €2,793 | €3,930 | +€1,137 | +40.7% |
| Furniture and vehicles | 24 | €2,591 | €2,002 | -€589 | -22.7% |
| Other tangible fixed assets | 26 | €13,400 | €14,463 | +€1,064 | +7.9% |
| Current assets | 29/58 | €81,790 | €66,215 | -€15,575 | -19.0% |
| Amounts receivable within one year | 40/41 | €67,359 | €63,008 | -€4,351 | -6.5% |
| Trade receivables | 40 | €30,644 | €12,463 | -€18,181 | -59.3% |
| Other amounts receivable | 41 | €36,715 | €50,545 | +€13,830 | +37.7% |
| Cash at bank and in hand | 54/58 | €14,432 | €810 | -€13,621 | -94.4% |
| Deferred charges and accrued income | 490/1 | - | €2,397 | +€2,397 | |
| Total equity and liabilities | 10/49 | €100,573 | €86,611 | -€13,963 | -13.9% |
| Equity | 10/15 | €85,838 | €63,486 | -€22,352 | -26.0% |
| Contributions | 10/11 | €1,985 | €1,985 | = | 0.0% |
| Reserves | 13 | €83,853 | €83,853 | = | 0.0% |
| Distributable reserves | 133 | €83,853 | €83,853 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€22,352 | -€22,352 | |
| Amounts payable | 17/49 | €14,736 | €23,125 | +€8,389 | +56.9% |
| Amounts payable after more than one year | 17 | - | €15,000 | +€15,000 | |
| Financial debts | 170/4 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €14,736 | €8,125 | -€6,611 | -44.9% |
| Trade debts | 44 | €2,187 | €2,492 | +€305 | +13.9% |
| Suppliers | 440/4 | €2,187 | €2,492 | +€305 | +13.9% |
| Taxes, remuneration and social security | 45 | €12,549 | €5,633 | -€6,916 | -55.1% |
| Taxes | 450/3 | €12,549 | €3,433 | -€9,116 | -72.6% |
| Remuneration and social security | 454/9 | - | €2,200 | +€2,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,587 | €5,773 | +€3,185 | +123.1% |
| Other operating charges | 640/8 | €1,115 | €1,222 | +€107 | +9.6% |
| Gross operating margin | 9900 | €87,864 | -€17,258 | -€105,122 | |
| Operating profit (loss) | 9901 | €84,162 | -€24,252 | -€108,414 | |
| Financial income | 75/76B | €1,052 | €2,397 | +€1,345 | +127.9% |
| Recurring financial income | 75 | €1,052 | €2,397 | +€1,345 | +127.9% |
| Financial charges | 65/66B | €148 | €219 | +€72 | +48.5% |
| Recurring financial charges | 65 | €148 | €219 | +€72 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €85,066 | -€22,075 | -€107,141 | |
| Income taxes | 67/77 | €17,859 | €277 | -€17,583 | -98.5% |
| Profit (loss) for the period | 9904 | €67,206 | -€22,352 | -€89,558 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,206 | -€22,352 | -€89,558 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.