KISOKA: what changed
Two fiscal 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.
KISOKA
Largest movements
- Tangible fixed assets -€7,575
down €7,575 (-62.1%), from €12,204 to €4,629
- Receivables within one year +€5,272
up €5,272 (+181.3%), from €2,908 to €8,180
- Cash +€4,329
up €4,329 (+52.9%), from €8,183 to €12,512
mainly Depreciation (+€7,575) and Tax, wage and social debts (+€4,733)
- Reserves +€11,833
up €11,833 (+303.4%), from €3,900 to €15,733
- Profit (loss) carried forward -€7,518
no longer reported in 2025 (was €7,518)
- Current portion of long-term debt -€7,206
no longer reported in 2025 (was €7,206)
- Tax, wage and social debts +€4,733
up €4,733 (+225.4%), from €2,100 to €6,833
- Gross operating margin -€4,051
down €4,051 (-19.0%), from €21,277 to €17,227
- Taxes -€773
down €773 (-14.0%), from €5,506 to €4,733
- Financial charges -€381
down €381 (-63.0%), from €604 to €224
- Financial income +€257
up €257 (+599.0%), from €43 to €300
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.
Cash bridge derived
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 | €23,724 | €25,760 | +€2,036 | +8.6% |
| Fixed assets | 21/28 | €12,204 | €4,629 | -€7,575 | -62.1% |
| Tangible fixed assets | 22/27 | €12,204 | €4,629 | -€7,575 | -62.1% |
| Furniture and vehicles | 24 | €12,204 | €4,629 | -€7,575 | -62.1% |
| Current assets | 29/58 | €11,520 | €21,131 | +€9,611 | +83.4% |
| Amounts receivable within one year | 40/41 | €2,908 | €8,180 | +€5,272 | +181.3% |
| Other amounts receivable | 41 | €2,908 | €8,180 | +€5,272 | +181.3% |
| Cash at bank and in hand | 54/58 | €8,183 | €12,512 | +€4,329 | +52.9% |
| Deferred charges and accrued income | 490/1 | €429 | €439 | +€11 | +2.5% |
| Total equity and liabilities | 10/49 | €23,724 | €25,760 | +€2,036 | +8.6% |
| Equity | 10/15 | €14,418 | €18,733 | +€4,315 | +29.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,900 | €15,733 | +€11,833 | +303.4% |
| Distributable reserves | 133 | €3,900 | €15,733 | +€11,833 | +303.4% |
| Profit (loss) carried forward | 14 | €7,518 | - | -€7,518 | |
| Amounts payable | 17/49 | €9,306 | €7,027 | -€2,279 | -24.5% |
| Amounts payable within one year | 42/48 | €9,306 | €7,027 | -€2,279 | -24.5% |
| Current portion of amounts payable after more than one year | 42 | €7,206 | - | -€7,206 | |
| Trade debts | 44 | - | €194 | +€194 | |
| Suppliers | 440/4 | - | €194 | +€194 | |
| Taxes, remuneration and social security | 45 | €2,100 | €6,833 | +€4,733 | +225.4% |
| Taxes | 450/3 | €2,100 | €6,833 | +€4,733 | +225.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,574 | €7,575 | +€1 | 0.0% |
| Other operating charges | 640/8 | €118 | €184 | +€66 | +56.0% |
| Non-recurring operating charges | 66A | - | €497 | +€497 | |
| Gross operating margin | 9900 | €21,277 | €17,227 | -€4,051 | -19.0% |
| Operating profit (loss) | 9901 | €13,585 | €8,971 | -€4,615 | -34.0% |
| Financial income | 75/76B | €43 | €300 | +€257 | +599.0% |
| Recurring financial income | 75 | €43 | €300 | +€257 | +599.0% |
| Financial charges | 65/66B | €604 | €224 | -€381 | -63.0% |
| Recurring financial charges | 65 | €604 | €224 | -€381 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €13,024 | €9,048 | -€3,977 | -30.5% |
| Income taxes | 67/77 | €5,506 | €4,733 | -€773 | -14.0% |
| Profit (loss) for the period | 9904 | €7,518 | €4,315 | -€3,203 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,518 | €4,315 | -€3,203 | -42.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.