KisQA: 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.
KisQA
Largest movements
- Cash +€21,446
up €21,446 (+116.5%), from €18,413 to €39,859
mainly Net result for the year (+€21,762) and Tax, wage and social debts (+€9,622)
- Receivables within one year +€4,769
up €4,769 (+28.3%), from €16,847 to €21,616
- Deferred charges and accrued income +€1,800
new in 2025: €1,800
- Reserves +€17,450
new in 2025: €17,450
- Tax, wage and social debts +€9,622
up €9,622 (+56.8%), from €16,946 to €26,567
- Other debts +€1,020
up €1,020 (+32.7%), from €3,115 to €4,135
- Gross operating margin +€9,921
up €9,921 (+49.9%), from €19,889 to €29,810
- Taxes +€4,151
up €4,151 (+109.5%), from €3,789 to €7,940
- Depreciation -€1,057
no longer reported in 2025 (was €1,057)
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 | €35,260 | €63,275 | +€28,015 | +79.5% |
| Current assets | 29/58 | €35,260 | €63,275 | +€28,015 | +79.5% |
| Amounts receivable within one year | 40/41 | €16,847 | €21,616 | +€4,769 | +28.3% |
| Trade receivables | 40 | €16,847 | €21,616 | +€4,769 | +28.3% |
| Cash at bank and in hand | 54/58 | €18,413 | €39,859 | +€21,446 | +116.5% |
| Deferred charges and accrued income | 490/1 | - | €1,800 | +€1,800 | |
| Total equity and liabilities | 10/49 | €35,260 | €63,275 | +€28,015 | +79.5% |
| Equity | 10/15 | €14,685 | €32,147 | +€17,462 | +118.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €17,450 | +€17,450 | |
| Distributable reserves | 133 | - | €17,450 | +€17,450 | |
| Profit (loss) carried forward | 14 | €12,185 | €12,197 | +€12 | +0.1% |
| Amounts payable | 17/49 | €20,574 | €31,128 | +€10,553 | +51.3% |
| Amounts payable within one year | 42/48 | €20,574 | €31,128 | +€10,553 | +51.3% |
| Trade debts | 44 | €513 | €425 | -€88 | -17.2% |
| Suppliers | 440/4 | €513 | €425 | -€88 | -17.2% |
| Taxes, remuneration and social security | 45 | €16,946 | €26,567 | +€9,622 | +56.8% |
| Taxes | 450/3 | €16,946 | €26,567 | +€9,622 | +56.8% |
| Other amounts payable | 47/48 | €3,115 | €4,135 | +€1,020 | +32.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,057 | - | -€1,057 | |
| Gross operating margin | 9900 | €19,889 | €29,810 | +€9,921 | +49.9% |
| Operating profit (loss) | 9901 | €18,832 | €29,810 | +€10,978 | +58.3% |
| Financial charges | 65/66B | - | €108 | +€108 | |
| Recurring financial charges | 65 | - | €108 | +€108 | |
| Profit (loss) for the period before taxes | 9903 | €18,832 | €29,702 | +€10,870 | +57.7% |
| Income taxes | 67/77 | €3,789 | €7,940 | +€4,151 | +109.5% |
| Profit (loss) for the period | 9904 | €15,043 | €21,762 | +€6,719 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,043 | €21,762 | +€6,719 | +44.7% |
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 3 October 2026 via checked.be.