KISAN: 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.
KISAN
Largest movements
- Stocks and contracts -€5,925
down €5,925 (-15.9%), from €37,251 to €31,326
- Receivables within one year -€2,474
no longer reported in 2025 (was €2,474)
- Trade debts -€10,291
down €10,291 (-44.5%), from €23,117 to €12,826
- Other debts +€3,495
up €3,495 (+96.5%), from €3,621 to €7,116
- Tax, wage and social debts -€2,003
down €2,003 (-15.0%), from €13,330 to €11,327
of which Remuneration and social security: -€2,232
- Gross operating margin +€367
up €367 (+28.0%), from €1,310 to €1,676
- Taxes +€154
new in 2025: €154
- Financial charges +€89
up €89 (+14.9%), from €600 to €689
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 | €45,186 | €36,650 | -€8,536 | -18.9% |
| Current assets | 29/58 | €45,186 | €36,650 | -€8,536 | -18.9% |
| Stocks and contracts in progress | 3 | €37,251 | €31,326 | -€5,925 | -15.9% |
| Stocks | 30/36 | €37,251 | €31,326 | -€5,925 | -15.9% |
| Amounts receivable within one year | 40/41 | €2,474 | - | -€2,474 | |
| Other amounts receivable | 41 | €2,474 | - | -€2,474 | |
| Cash at bank and in hand | 54/58 | €5,462 | €5,324 | -€138 | -2.5% |
| Total equity and liabilities | 10/49 | €45,186 | €36,650 | -€8,536 | -18.9% |
| Equity | 10/15 | €5,118 | €5,381 | +€263 | +5.1% |
| Contributions | 10/11 | €3,000 | €2,828 | -€172 | -5.7% |
| Profit (loss) carried forward | 14 | €2,118 | €2,553 | +€435 | +20.5% |
| Amounts payable | 17/49 | €40,068 | €31,269 | -€8,799 | -22.0% |
| Amounts payable within one year | 42/48 | €40,068 | €31,269 | -€8,799 | -22.0% |
| Trade debts | 44 | €23,117 | €12,826 | -€10,291 | -44.5% |
| Suppliers | 440/4 | €23,117 | €12,826 | -€10,291 | -44.5% |
| Taxes, remuneration and social security | 45 | €13,330 | €11,327 | -€2,003 | -15.0% |
| Taxes | 450/3 | - | €229 | +€229 | |
| Remuneration and social security | 454/9 | €13,330 | €11,098 | -€2,232 | -16.7% |
| Other amounts payable | 47/48 | €3,621 | €7,116 | +€3,495 | +96.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €1,310 | €1,676 | +€367 | +28.0% |
| Operating profit (loss) | 9901 | €922 | €1,277 | +€354 | +38.4% |
| Financial income | 75/76B | €0 | €1 | +€0 | +54.3% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +54.3% |
| Financial charges | 65/66B | €600 | €689 | +€89 | +14.9% |
| Recurring financial charges | 65 | €600 | €689 | +€89 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €323 | €588 | +€265 | +82.1% |
| Income taxes | 67/77 | - | €154 | +€154 | |
| Profit (loss) for the period | 9904 | €323 | €435 | +€111 | +34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €323 | €435 | +€111 | +34.5% |
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 24 October 2026 via checked.be.