KIS Studio Architecture: 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 Studio Architecture
Largest movements
- Cash -€22,726
down €22,726 (-41.2%), from €55,212 to €32,487
mainly Contributions, distributions and other (-€13,800) and Tax, wage and social debts (-€9,706)
- Receivables within one year +€7,611
new in 2025: €7,611
- Tangible fixed assets +€5,509
up €5,509 (+1,805%), from €305 to €5,814
- Deferred charges and accrued income -€866
down €866 (-20.7%), from €4,187 to €3,321
- Tax, wage and social debts -€9,706
down €9,706 (-82.7%), from €11,740 to €2,034
- Profit (loss) carried forward -€8,451
down €8,451 (-99.9%), from €8,456 to €5
- Other debts +€4,826
up €4,826 (+41.2%), from €11,718 to €16,544
- Trade debts +€2,860
up €2,860 (+495%), from €578 to €3,438
- Gross operating margin -€23,212
down €23,212 (-75.6%), from €30,717 to €7,506
- Taxes -€8,196
down €8,196 (-87.9%), from €9,323 to €1,127
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 | €59,704 | €49,234 | -€10,471 | -17.5% |
| Fixed assets | 21/28 | €305 | €5,814 | +€5,509 | +1,805% |
| Tangible fixed assets | 22/27 | €305 | €5,814 | +€5,509 | +1,805% |
| Furniture and vehicles | 24 | €305 | €5,814 | +€5,509 | +1,805% |
| Current assets | 29/58 | €59,399 | €43,419 | -€15,980 | -26.9% |
| Amounts receivable within one year | 40/41 | - | €7,611 | +€7,611 | |
| Other amounts receivable | 41 | - | €7,611 | +€7,611 | |
| Cash at bank and in hand | 54/58 | €55,212 | €32,487 | -€22,726 | -41.2% |
| Deferred charges and accrued income | 490/1 | €4,187 | €3,321 | -€866 | -20.7% |
| Total equity and liabilities | 10/49 | €59,704 | €49,234 | -€10,471 | -17.5% |
| Equity | 10/15 | €35,668 | €27,217 | -€8,451 | -23.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,612 | €8,612 | = | 0.0% |
| Distributable reserves | 133 | €8,612 | €8,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,456 | €5 | -€8,451 | -99.9% |
| Amounts payable | 17/49 | €24,036 | €22,016 | -€2,020 | -8.4% |
| Amounts payable within one year | 42/48 | €24,036 | €22,016 | -€2,020 | -8.4% |
| Trade debts | 44 | €578 | €3,438 | +€2,860 | +495% |
| Suppliers | 440/4 | €578 | €3,438 | +€2,860 | +495% |
| Taxes, remuneration and social security | 45 | €11,740 | €2,034 | -€9,706 | -82.7% |
| Taxes | 450/3 | €11,740 | €2,034 | -€9,706 | -82.7% |
| Other amounts payable | 47/48 | €11,718 | €16,544 | +€4,826 | +41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383 | €391 | +€8 | +2.2% |
| Other operating charges | 640/8 | €484 | €584 | +€100 | +20.6% |
| Gross operating margin | 9900 | €30,717 | €7,506 | -€23,212 | -75.6% |
| Operating profit (loss) | 9901 | €29,850 | €6,530 | -€23,320 | -78.1% |
| Financial income | 75/76B | - | €206 | +€206 | |
| Recurring financial income | 75 | - | €206 | +€206 | |
| Financial charges | 65/66B | €289 | €261 | -€29 | -9.8% |
| Recurring financial charges | 65 | €289 | €261 | -€29 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €29,561 | €6,476 | -€23,085 | -78.1% |
| Income taxes | 67/77 | €9,323 | €1,127 | -€8,196 | -87.9% |
| Profit (loss) for the period | 9904 | €20,238 | €5,349 | -€14,889 | -73.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,238 | €5,349 | -€14,889 | -73.6% |
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 22 October 2026 via checked.be.