KISSA: 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.
KISSA
Largest movements
- Receivables within one year -€7,614
no longer reported in 2025 (was €7,614)
- Cash +€6,654
up €6,654 (+67.2%), from €9,903 to €16,556
mainly Receivables within one year (+€7,614) and Net result for the year (+€3,094)
- Tangible fixed assets +€812
new in 2025: €812
- Tax, wage and social debts -€3,270
down €3,270 (-26.1%), from €12,513 to €9,243
of which Remuneration and social security: -€2,570
- Profit (loss) carried forward +€3,094
up €3,094 (+1,168%), from €265 to €3,358
- Gross operating margin +€4,426
up €4,426 (+752%), from €589 to €5,015
- Taxes +€794
up €794 (+296%), from €268 to €1,062
- Depreciation +€400
new in 2025: €400
- Financial charges +€123
up €123 (+2,053%), from €6 to €129
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 | €17,516 | €17,369 | -€147 | -0.8% |
| Fixed assets | 21/28 | - | €812 | +€812 | |
| Tangible fixed assets | 22/27 | - | €812 | +€812 | |
| Furniture and vehicles | 24 | - | €812 | +€812 | |
| Current assets | 29/58 | €17,516 | €16,556 | -€960 | -5.5% |
| Amounts receivable within one year | 40/41 | €7,614 | - | -€7,614 | |
| Trade receivables | 40 | €7,614 | - | -€7,614 | |
| Cash at bank and in hand | 54/58 | €9,903 | €16,556 | +€6,654 | +67.2% |
| Total equity and liabilities | 10/49 | €17,516 | €17,369 | -€147 | -0.8% |
| Equity | 10/15 | €3,265 | €6,358 | +€3,094 | +94.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €265 | €3,358 | +€3,094 | +1,168% |
| Amounts payable | 17/49 | €14,251 | €11,010 | -€3,241 | -22.7% |
| Amounts payable within one year | 42/48 | €14,088 | €11,007 | -€3,081 | -21.9% |
| Trade debts | 44 | €1,575 | €1,743 | +€168 | +10.7% |
| Suppliers | 440/4 | €1,575 | €1,743 | +€168 | +10.7% |
| Taxes, remuneration and social security | 45 | €12,513 | €9,243 | -€3,270 | -26.1% |
| Taxes | 450/3 | €9,943 | €9,243 | -€700 | -7.0% |
| Remuneration and social security | 454/9 | €2,570 | - | -€2,570 | |
| Other amounts payable | 47/48 | - | €21 | +€21 | |
| Accrued charges and deferred income | 492/3 | €163 | €3 | -€160 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Non-recurring operating charges | 66A | - | €330 | +€330 | |
| Gross operating margin | 9900 | €589 | €5,015 | +€4,426 | +752% |
| Operating profit (loss) | 9901 | €539 | €4,285 | +€3,746 | +695% |
| Financial charges | 65/66B | €6 | €129 | +€123 | +2,053% |
| Recurring financial charges | 65 | €6 | €129 | +€123 | +2,053% |
| Profit (loss) for the period before taxes | 9903 | €533 | €4,155 | +€3,622 | +680% |
| Income taxes | 67/77 | €268 | €1,062 | +€794 | +296% |
| Profit (loss) for the period | 9904 | €265 | €3,094 | +€2,829 | +1,068% |
| Profit (loss) for the period to be appropriated | 9905 | €265 | €3,094 | +€2,829 | +1,068% |
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 21 October 2026 via checked.be.