KISSPLANET: 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.
KISSPLANET
Largest movements
- Stocks and contracts -€48,746
no longer reported in 2024 (was €48,746)
- Cash -€28,300
down €28,300 (-92.9%), from €30,472 to €2,172
mainly Other debts (-€46,301) and Net result for the year (-€29,713)
- Intangible fixed assets -€12,067
down €12,067 (-99.3%), from €12,151 to €84
- Tangible fixed assets -€2,426
down €2,426 (-97.0%), from €2,500 to €74
- Receivables within one year +€1,599
up €1,599 (+9.5%), from €16,780 to €18,379
- Other debts -€46,301
down €46,301 (-8.8%), from €527,073 to €480,772
- Profit (loss) carried forward -€29,713
down €29,713 (-6.1%), from -€484,556 to -€514,269
- Tax, wage and social debts -€8,705
down €8,705 (-83.6%), from €10,415 to €1,710
of which Remuneration and social security: -€4,580
- Trade debts -€5,221
down €5,221 (-29.4%), from €17,780 to €12,559
- Staff costs -€64,192
down €64,192 (-99.6%), from €64,479 to €287
- Gross operating margin -€23,076
down €23,076, from €15,632 to -€7,444
- Depreciation -€17,615
down €17,615 (-54.9%), from €32,108 to €14,493
- Financial charges -€10,292
down €10,292 (-98.0%), from €10,498 to €206
- Other operating charges +€7,342
up €7,342 (+1,684%), from €436 to €7,778
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,649 | €20,709 | -€89,940 | -81.3% |
| Fixed assets | 21/28 | €14,651 | €158 | -€14,493 | -98.9% |
| Intangible fixed assets | 21 | €12,151 | €84 | -€12,067 | -99.3% |
| Tangible fixed assets | 22/27 | €2,500 | €74 | -€2,426 | -97.0% |
| Furniture and vehicles | 24 | €2,500 | €74 | -€2,426 | -97.0% |
| Current assets | 29/58 | €95,998 | €20,551 | -€75,447 | -78.6% |
| Stocks and contracts in progress | 3 | €48,746 | - | -€48,746 | |
| Stocks | 30/36 | €48,746 | - | -€48,746 | |
| Amounts receivable within one year | 40/41 | €16,780 | €18,379 | +€1,599 | +9.5% |
| Trade receivables | 40 | €16,780 | €18,379 | +€1,599 | +9.5% |
| Cash at bank and in hand | 54/58 | €30,472 | €2,172 | -€28,300 | -92.9% |
| Total equity and liabilities | 10/49 | €110,649 | €20,709 | -€89,940 | -81.3% |
| Equity | 10/15 | -€444,683 | -€474,396 | -€29,713 | -6.7% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €1,873 | €1,873 | = | 0.0% |
| Distributable reserves | 133 | €1,873 | €1,873 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€484,556 | -€514,269 | -€29,713 | -6.1% |
| Amounts payable | 17/49 | €555,332 | €495,105 | -€60,227 | -10.8% |
| Amounts payable within one year | 42/48 | €555,332 | €495,105 | -€60,227 | -10.8% |
| Trade debts | 44 | €17,780 | €12,559 | -€5,221 | -29.4% |
| Suppliers | 440/4 | €17,780 | €12,559 | -€5,221 | -29.4% |
| Advances received on contracts in progress | 46 | €64 | €64 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,415 | €1,710 | -€8,705 | -83.6% |
| Taxes | 450/3 | €5,835 | €1,710 | -€4,125 | -70.7% |
| Remuneration and social security | 454/9 | €4,580 | - | -€4,580 | |
| Other amounts payable | 47/48 | €527,073 | €480,772 | -€46,301 | -8.8% |
| Remuneration, social security and pensions | 62 | €64,479 | €287 | -€64,192 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,108 | €14,493 | -€17,615 | -54.9% |
| Other operating charges | 640/8 | €436 | €7,778 | +€7,342 | +1,684% |
| Gross operating margin | 9900 | €15,632 | -€7,444 | -€23,076 | |
| Operating profit (loss) | 9901 | -€81,391 | -€30,002 | +€51,389 | +63.1% |
| Financial income | 75/76B | €23 | €495 | +€472 | +2,052% |
| Recurring financial income | 75 | €23 | €495 | +€472 | +2,052% |
| Financial charges | 65/66B | €10,498 | €206 | -€10,292 | -98.0% |
| Recurring financial charges | 65 | €10,498 | €206 | -€10,292 | -98.0% |
| Profit (loss) for the period before taxes | 9903 | -€91,866 | -€29,713 | +€62,153 | +67.7% |
| Income taxes | 67/77 | €184 | - | -€184 | |
| Profit (loss) for the period | 9904 | -€92,050 | -€29,713 | +€62,337 | +67.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,050 | -€29,713 | +€62,337 | +67.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.