KISMETLI: 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.
KISMETLI
Largest movements
- Cash +€6,552
up €6,552 (+13.2%), from €49,726 to €56,278
mainly Trade debts (+€7,491) and Net result for the year (+€6,961)
- Receivables within one year +€3,617
up €3,617 (+94.8%), from €3,816 to €7,433
of which Trade receivables: +€5,254
- Tangible fixed assets -€1,200
down €1,200 (-11.1%), from €10,800 to €9,600
- Other debts -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts +€7,491
up €7,491 (+179%), from €4,177 to €11,668
- Profit (loss) carried forward +€6,961
up €6,961 (+21.6%), from €32,298 to €39,259
- Tax, wage and social debts +€4,517
up €4,517 (+45.1%), from €10,024 to €14,541
of which Remuneration and social security: +€2,902
- Staff costs +€28,868
up €28,868 (+53.3%), from €54,137 to €83,004
- Gross operating margin +€22,196
up €22,196 (+29.4%), from €75,574 to €97,770
- Taxes +€3,918
new in 2025: €3,918
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 | €64,559 | €73,528 | +€8,969 | +13.9% |
| Fixed assets | 21/28 | €11,017 | €9,817 | -€1,200 | -10.9% |
| Tangible fixed assets | 22/27 | €10,800 | €9,600 | -€1,200 | -11.1% |
| Furniture and vehicles | 24 | €10,800 | €9,600 | -€1,200 | -11.1% |
| Financial fixed assets | 28 | €217 | €217 | = | 0.0% |
| Current assets | 29/58 | €53,542 | €63,711 | +€10,169 | +19.0% |
| Amounts receivable within one year | 40/41 | €3,816 | €7,433 | +€3,617 | +94.8% |
| Trade receivables | 40 | €489 | €5,743 | +€5,254 | +1,075% |
| Other amounts receivable | 41 | €3,327 | €1,690 | -€1,637 | -49.2% |
| Cash at bank and in hand | 54/58 | €49,726 | €56,278 | +€6,552 | +13.2% |
| Total equity and liabilities | 10/49 | €64,559 | €73,528 | +€8,969 | +13.9% |
| Equity | 10/15 | €40,358 | €47,319 | +€6,961 | +17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,298 | €39,259 | +€6,961 | +21.6% |
| Amounts payable | 17/49 | €24,201 | €26,209 | +€2,008 | +8.3% |
| Amounts payable within one year | 42/48 | €24,201 | €26,209 | +€2,008 | +8.3% |
| Trade debts | 44 | €4,177 | €11,668 | +€7,491 | +179% |
| Suppliers | 440/4 | €4,177 | €11,668 | +€7,491 | +179% |
| Taxes, remuneration and social security | 45 | €10,024 | €14,541 | +€4,517 | +45.1% |
| Taxes | 450/3 | €2,746 | €4,361 | +€1,615 | +58.8% |
| Remuneration and social security | 454/9 | €7,278 | €10,180 | +€2,902 | +39.9% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | €54,137 | €83,004 | +€28,868 | +53.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €1,200 | = | 0.0% |
| Other operating charges | 640/8 | €1,470 | €1,728 | +€259 | +17.6% |
| Gross operating margin | 9900 | €75,574 | €97,770 | +€22,196 | +29.4% |
| Operating profit (loss) | 9901 | €18,768 | €11,837 | -€6,931 | -36.9% |
| Financial income | 75/76B | €704 | €0 | -€704 | -100.0% |
| Recurring financial income | 75 | €704 | €0 | -€704 | -100.0% |
| Non-recurring financial income | 76B | €704 | - | -€704 | |
| Financial charges | 65/66B | €55 | €958 | +€903 | +1,650% |
| Recurring financial charges | 65 | €55 | €958 | +€903 | +1,650% |
| Profit (loss) for the period before taxes | 9903 | €19,417 | €10,879 | -€8,538 | -44.0% |
| Income taxes | 67/77 | - | €3,918 | +€3,918 | |
| Profit (loss) for the period | 9904 | €19,417 | €6,961 | -€12,456 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,417 | €6,961 | -€12,456 | -64.2% |
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.