KISS: 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.
KISS
Largest movements
- Cash +€12,037
up €12,037 (+30.5%), from €39,521 to €51,558
mainly Trade debts (+€5,713) and Receivables within one year (+€4,882)
- Receivables within one year -€4,882
down €4,882 (-27.4%), from €17,841 to €12,958
- Trade debts +€5,713
up €5,713 (+1,082%), from €528 to €6,241
- Other debts +€1,755
up €1,755 (+26.0%), from €6,759 to €8,514
- Reserves -€1,033
down €1,033 (-2.4%), from €43,139 to €42,107
- Gross operating margin +€957
up €957 (+63.5%), from -€1,506 to -€549
- Other operating charges -€199
down €199 (-42.7%), from €466 to €267
- Financial income +€87
up €87 (+19.3%), from €451 to €538
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 | €75,276 | €81,862 | +€6,586 | +8.7% |
| Fixed assets | 21/28 | €15,001 | €14,367 | -€634 | -4.2% |
| Tangible fixed assets | 22/27 | €7,186 | €6,552 | -€634 | -8.8% |
| Land and buildings | 22 | €7,186 | €6,552 | -€634 | -8.8% |
| Financial fixed assets | 28 | €7,815 | €7,815 | = | 0.0% |
| Current assets | 29/58 | €60,274 | €67,495 | +€7,220 | +12.0% |
| Stocks and contracts in progress | 3 | €2,912 | €2,978 | +€65 | +2.2% |
| Stocks | 30/36 | €2,912 | €2,978 | +€65 | +2.2% |
| Amounts receivable within one year | 40/41 | €17,841 | €12,958 | -€4,882 | -27.4% |
| Trade receivables | 40 | €17,841 | €12,958 | -€4,882 | -27.4% |
| Cash at bank and in hand | 54/58 | €39,521 | €51,558 | +€12,037 | +30.5% |
| Total equity and liabilities | 10/49 | €75,276 | €81,862 | +€6,586 | +8.7% |
| Equity | 10/15 | €61,739 | €60,707 | -€1,033 | -1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,139 | €42,107 | -€1,033 | -2.4% |
| Distributable reserves | 133 | €43,139 | €42,107 | -€1,033 | -2.4% |
| Amounts payable | 17/49 | €13,536 | €21,155 | +€7,619 | +56.3% |
| Amounts payable within one year | 42/48 | €13,536 | €21,155 | +€7,619 | +56.3% |
| Trade debts | 44 | €528 | €6,241 | +€5,713 | +1,082% |
| Suppliers | 440/4 | €528 | €6,241 | +€5,713 | +1,082% |
| Taxes, remuneration and social security | 45 | €6,249 | €6,400 | +€151 | +2.4% |
| Taxes | 450/3 | €6,249 | €6,400 | +€151 | +2.4% |
| Other amounts payable | 47/48 | €6,759 | €8,514 | +€1,755 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €634 | €634 | = | 0.0% |
| Other operating charges | 640/8 | €466 | €267 | -€199 | -42.7% |
| Gross operating margin | 9900 | -€1,506 | -€549 | +€957 | +63.5% |
| Operating profit (loss) | 9901 | -€2,606 | -€1,450 | +€1,156 | +44.4% |
| Financial income | 75/76B | €451 | €538 | +€87 | +19.3% |
| Recurring financial income | 75 | €451 | €538 | +€87 | +19.3% |
| Financial charges | 65/66B | €115 | €120 | +€5 | +4.3% |
| Recurring financial charges | 65 | €115 | €120 | +€5 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,271 | -€1,033 | +€1,238 | +54.5% |
| Profit (loss) for the period | 9904 | -€2,271 | -€1,033 | +€1,238 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,271 | -€1,033 | +€1,238 | +54.5% |
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 20 October 2026 via checked.be.