KIT CROSS: 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.
KIT CROSS
Largest movements
- Cash +€64,562
up €64,562 (+240.1%), from €26,895 to €91,457
mainly Receivables within one year (+€64,197) and Stocks and contracts (+€47,034)
- Receivables within one year -€64,197
down €64,197 (-79.8%), from €80,422 to €16,225
of which Other amounts receivable: -€75,491
- Stocks and contracts -€47,034
no longer reported in 2025 (was €47,034)
- Receivables after one year +€20,000
up €20,000 (+100.0%), from €20,000 to €40,000
- Tangible fixed assets -€3,270
down €3,270 (-11.4%), from €28,656 to €25,385
- Profit (loss) carried forward -€28,314
down €28,314 (-27.2%), from €104,223 to €75,909
- Gross operating margin -€63,356
down €63,356, from €44,008 to -€19,347
- Other operating charges -€872
down €872 (-13.7%), from €6,375 to €5,503
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 | €203,848 | €173,909 | -€29,939 | -14.7% |
| Fixed assets | 21/28 | €29,497 | €26,227 | -€3,270 | -11.1% |
| Tangible fixed assets | 22/27 | €28,656 | €25,385 | -€3,270 | -11.4% |
| Land and buildings | 22 | €28,656 | €25,385 | -€3,270 | -11.4% |
| Financial fixed assets | 28 | €841 | €841 | = | 0.0% |
| Current assets | 29/58 | €174,351 | €147,682 | -€26,669 | -15.3% |
| Amounts receivable after more than one year | 29 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Other amounts receivable | 291 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Stocks and contracts in progress | 3 | €47,034 | - | -€47,034 | |
| Stocks | 30/36 | €47,034 | - | -€47,034 | |
| Amounts receivable within one year | 40/41 | €80,422 | €16,225 | -€64,197 | -79.8% |
| Trade receivables | 40 | €4,501 | €15,795 | +€11,294 | +251.0% |
| Other amounts receivable | 41 | €75,921 | €430 | -€75,491 | -99.4% |
| Cash at bank and in hand | 54/58 | €26,895 | €91,457 | +€64,562 | +240.1% |
| Total equity and liabilities | 10/49 | €203,848 | €173,909 | -€29,939 | -14.7% |
| Equity | 10/15 | €177,637 | €149,324 | -€28,314 | -15.9% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €42,428 | €42,428 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,099 | €3,099 | = | 0.0% |
| Legal reserve | 130 | €3,099 | €3,099 | = | 0.0% |
| Distributable reserves | 133 | €39,329 | €39,329 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,223 | €75,909 | -€28,314 | -27.2% |
| Amounts payable | 17/49 | €26,211 | €24,585 | -€1,626 | -6.2% |
| Amounts payable after more than one year | 17 | €5,261 | €4,585 | -€677 | -12.9% |
| Other amounts payable | 178/9 | €5,261 | €4,585 | -€677 | -12.9% |
| Amounts payable within one year | 42/48 | €20,949 | €20,000 | -€949 | -4.5% |
| Trade debts | 44 | €949 | - | -€949 | |
| Suppliers | 440/4 | €949 | - | -€949 | |
| Taxes, remuneration and social security | 45 | €6,000 | €6,000 | = | 0.0% |
| Taxes | 450/3 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €14,000 | €14,000 | = | 0.0% |
| Non-recurring operating income | 76A | €54,828 | - | -€54,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,270 | €3,270 | = | 0.0% |
| Other operating charges | 640/8 | €6,375 | €5,503 | -€872 | -13.7% |
| Gross operating margin | 9900 | €44,008 | -€19,347 | -€63,356 | |
| Operating profit (loss) | 9901 | €34,363 | -€28,120 | -€62,484 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €141 | €58 | -€83 | -58.8% |
| Recurring financial charges | 65 | €141 | €58 | -€83 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €34,224 | -€28,178 | -€62,402 | |
| Income taxes | 67/77 | €135 | €135 | = | 0.0% |
| Profit (loss) for the period | 9904 | €34,088 | -€28,314 | -€62,402 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,088 | -€28,314 | -€62,402 |
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 9 October 2026 via checked.be.