KISA GROUP: 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.
KISA GROUP
Largest movements
- Current investments +€1,011
new in 2025: €1,011
- Cash -€511
no longer reported in 2025 (was €511)
mainly Current investments (-€1,011) and Net result for the year (-€501)
- Debts after one year +€1,001
up €1,001 (+1.4%), from €73,247 to €74,248
- Profit (loss) carried forward -€501
down €501 (-0.2%), from -€224,652 to -€225,153
- Gross operating margin -€2,616
down €2,616, from €2,193 to -€423
- Purchases and services +€423
new in 2025: €423
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 | €511 | €1,011 | +€500 | +97.8% |
| Current assets | 29/58 | €511 | €1,011 | +€500 | +97.8% |
| Current investments | 50/53 | - | €1,011 | +€1,011 | |
| Cash at bank and in hand | 54/58 | €511 | - | -€511 | |
| Total equity and liabilities | 10/49 | €511 | €1,011 | +€500 | +97.8% |
| Equity | 10/15 | -€72,736 | -€73,237 | -€501 | -0.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Capital | 10 | €40,000 | €40,000 | = | 0.0% |
| Issued capital | 100 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €111,916 | €111,916 | = | 0.0% |
| Tax-exempt reserves | 132 | €111,916 | €111,916 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€224,652 | -€225,153 | -€501 | -0.2% |
| Amounts payable | 17/49 | €73,247 | €74,248 | +€1,001 | +1.4% |
| Amounts payable after more than one year | 17 | €73,247 | €74,248 | +€1,001 | +1.4% |
| Other amounts payable | 178/9 | €73,247 | €74,248 | +€1,001 | +1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €423 | +€423 | |
| Gross operating margin | 9900 | €2,193 | -€423 | -€2,616 | |
| Operating profit (loss) | 9901 | €2,193 | -€423 | -€2,616 | |
| Financial charges | 65/66B | €72 | €78 | +€6 | +8.3% |
| Recurring financial charges | 65 | €72 | €78 | +€6 | +8.3% |
| Profit (loss) for the period before taxes | 9903 | €2,121 | -€501 | -€2,622 | |
| Profit (loss) for the period | 9904 | €2,121 | -€501 | -€2,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,121 | -€501 | -€2,622 |
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 19 October 2026 via checked.be.