KisCompany: 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.
KisCompany
Largest movements
- Formation expenses -€551
down €551 (-28.0%), from €1,966 to €1,415
- Cash -€185
down €185 (-11.9%), from €1,560 to €1,375
mainly Net result for the year (-€964) and Trade debts (-€70)
- Receivables within one year -€50
down €50 (-7.9%), from €631 to €581
of which Trade receivables: -€85
- Profit (loss) carried forward -€964
down €964 (-82.6%), from -€1,168 to -€2,132
- Other debts +€248
up €248 (+97.5%), from €255 to €503
- Trade debts -€70
down €70 (-100%), from €70 to €0
- Depreciation -€237
down €237 (-30.1%), from €788 to €551
- Other operating charges +€75
new in 2025: €75
- Gross operating margin +€34
up €34 (+10.4%), from -€329 to -€295
- Financial charges -€7
down €7 (-12.9%), from €51 to €44
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 | €4,157 | €3,371 | -€786 | -18.9% |
| Formation expenses | 20 | €1,966 | €1,415 | -€551 | -28.0% |
| Current assets | 29/58 | €2,191 | €1,956 | -€235 | -10.7% |
| Amounts receivable within one year | 40/41 | €631 | €581 | -€50 | -7.9% |
| Trade receivables | 40 | €85 | €0 | -€85 | -100% |
| Other amounts receivable | 41 | €546 | €581 | +€35 | +6.4% |
| Cash at bank and in hand | 54/58 | €1,560 | €1,375 | -€185 | -11.9% |
| Total equity and liabilities | 10/49 | €4,157 | €3,371 | -€786 | -18.9% |
| Equity | 10/15 | €3,832 | €2,868 | -€964 | -25.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,168 | -€2,132 | -€964 | -82.6% |
| Amounts payable | 17/49 | €325 | €503 | +€178 | +54.8% |
| Amounts payable within one year | 42/48 | €325 | €503 | +€178 | +54.8% |
| Trade debts | 44 | €70 | €0 | -€70 | -100% |
| Suppliers | 440/4 | €70 | €0 | -€70 | -100% |
| Other amounts payable | 47/48 | €255 | €503 | +€248 | +97.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €788 | €551 | -€237 | -30.1% |
| Other operating charges | 640/8 | - | €75 | +€75 | |
| Gross operating margin | 9900 | -€329 | -€295 | +€34 | +10.4% |
| Operating profit (loss) | 9901 | -€1,117 | -€920 | +€197 | +17.6% |
| Financial charges | 65/66B | €51 | €44 | -€7 | -12.9% |
| Recurring financial charges | 65 | €51 | €44 | -€7 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,168 | -€964 | +€204 | +17.4% |
| Profit (loss) for the period | 9904 | -€1,168 | -€964 | +€204 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,168 | -€964 | +€204 | +17.4% |
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 28 October 2026 via checked.be.