KISTLYNE: 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.
KISTLYNE
Largest movements
- Receivables within one year +€9,266
up €9,266 (+13.4%), from €69,086 to €78,352
- Cash -€1,790
down €1,790 (-82.0%), from €2,184 to €394
mainly Receivables within one year (-€9,266) and Net result for the year (-€1,543)
- Trade debts +€11,059
up €11,059 (+79.2%), from €13,959 to €25,018
- Profit (loss) carried forward -€1,543
down €1,543 (-5.3%), from -€29,209 to -€30,752
- Accrued charges and deferred income -€1,297
no longer reported in 2026 (was €1,297)
- Staff costs +€19,851
up €19,851 (+11.0%), from €180,936 to €200,787
- Gross operating margin +€15,816
up €15,816 (+8.6%), from €184,077 to €199,893
- Purchases and services -€12,154
down €12,154 (-16.1%), from €75,265 to €63,111
- Turnover +€3,662
up €3,662 (+1.4%), from €259,342 to €263,004
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,768 | €79,263 | +€7,495 | +10.4% |
| Current assets | 29/58 | €71,768 | €79,263 | +€7,495 | +10.4% |
| Amounts receivable within one year | 40/41 | €69,086 | €78,352 | +€9,266 | +13.4% |
| Trade receivables | 40 | €69,086 | €78,352 | +€9,266 | +13.4% |
| Cash at bank and in hand | 54/58 | €2,184 | €394 | -€1,790 | -82.0% |
| Deferred charges and accrued income | 490/1 | €498 | €517 | +€19 | +3.8% |
| Total equity and liabilities | 10/49 | €71,768 | €79,263 | +€7,495 | +10.4% |
| Equity | 10/15 | €21,106 | €19,563 | -€1,543 | -7.3% |
| Contributions | 10/11 | €12,667 | €12,667 | = | 0.0% |
| Reserves | 13 | €37,648 | €37,648 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,874 | €1,874 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,874 | €1,874 | = | 0.0% |
| Distributable reserves | 133 | €35,774 | €35,774 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,209 | -€30,752 | -€1,543 | -5.3% |
| Amounts payable | 17/49 | €50,662 | €59,700 | +€9,038 | +17.8% |
| Amounts payable within one year | 42/48 | €49,365 | €59,700 | +€10,335 | +20.9% |
| Trade debts | 44 | €13,959 | €25,018 | +€11,059 | +79.2% |
| Suppliers | 440/4 | €13,959 | €25,018 | +€11,059 | +79.2% |
| Taxes, remuneration and social security | 45 | €35,406 | €34,682 | -€724 | -2.0% |
| Taxes | 450/3 | €6,440 | €3,236 | -€3,204 | -49.8% |
| Remuneration and social security | 454/9 | €28,966 | €31,446 | +€2,480 | +8.6% |
| Accrued charges and deferred income | 492/3 | €1,297 | - | -€1,297 | |
| Turnover | 70 | €259,342 | €263,004 | +€3,662 | +1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,265 | €63,111 | -€12,154 | -16.1% |
| Remuneration, social security and pensions | 62 | €180,936 | €200,787 | +€19,851 | +11.0% |
| Other operating charges | 640/8 | €387 | €411 | +€24 | +6.2% |
| Gross operating margin | 9900 | €184,077 | €199,893 | +€15,816 | +8.6% |
| Operating profit (loss) | 9901 | €2,754 | -€1,305 | -€4,059 | |
| Financial charges | 65/66B | €167 | €238 | +€71 | +42.5% |
| Recurring financial charges | 65 | €167 | €238 | +€71 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €2,587 | -€1,543 | -€4,130 | |
| Profit (loss) for the period | 9904 | €2,587 | -€1,543 | -€4,130 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,587 | -€1,543 | -€4,130 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.