KITI: what changed
Two fiscal 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.
KITI
Largest movements
- Receivables within one year -€18,000
down €18,000 (-16.3%), from €110,213 to €92,213
of which Other amounts receivable: -€18,500
- Cash +€9,251
up €9,251 (+100.2%), from €9,231 to €18,482
mainly Receivables within one year (+€18,000) and Other debts (+€1,223)
- Profit (loss) carried forward -€7,937
down €7,937 (-7.5%), from €106,428 to €98,491
- Trade debts -€2,155
no longer reported in 2025 (was €2,155)
- Staff costs +€1,050
up €1,050 (+2.6%), from €40,306 to €41,356
- Gross operating margin +€371
up €371 (+1.0%), from €35,965 to €36,336
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 | €142,373 | €133,629 | -€8,744 | -6.1% |
| Fixed assets | 21/28 | €22,686 | €22,686 | = | 0.0% |
| Tangible fixed assets | 22/27 | €22,686 | €22,686 | = | 0.0% |
| Land and buildings | 22 | €22,686 | €22,686 | = | 0.0% |
| Current assets | 29/58 | €119,687 | €110,943 | -€8,744 | -7.3% |
| Amounts receivable within one year | 40/41 | €110,213 | €92,213 | -€18,000 | -16.3% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €110,213 | €91,713 | -€18,500 | -16.8% |
| Cash at bank and in hand | 54/58 | €9,231 | €18,482 | +€9,251 | +100.2% |
| Deferred charges and accrued income | 490/1 | €243 | €248 | +€4 | +1.8% |
| Total equity and liabilities | 10/49 | €142,373 | €133,629 | -€8,744 | -6.1% |
| Equity | 10/15 | €136,888 | €128,951 | -€7,937 | -5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Distributable reserves | 133 | €11,860 | €11,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,428 | €98,491 | -€7,937 | -7.5% |
| Amounts payable | 17/49 | €5,485 | €4,678 | -€808 | -14.7% |
| Amounts payable within one year | 42/48 | €5,485 | €4,665 | -€821 | -15.0% |
| Trade debts | 44 | €2,155 | - | -€2,155 | |
| Suppliers | 440/4 | €2,155 | - | -€2,155 | |
| Taxes, remuneration and social security | 45 | €3,330 | €3,442 | +€111 | +3.3% |
| Remuneration and social security | 454/9 | €3,330 | €3,442 | +€111 | +3.3% |
| Other amounts payable | 47/48 | - | €1,223 | +€1,223 | |
| Accrued charges and deferred income | 492/3 | - | €13 | +€13 | |
| Remuneration, social security and pensions | 62 | €40,306 | €41,356 | +€1,050 | +2.6% |
| Other operating charges | 640/8 | €3,035 | €2,917 | -€118 | -3.9% |
| Gross operating margin | 9900 | €35,965 | €36,336 | +€371 | +1.0% |
| Operating profit (loss) | 9901 | -€7,376 | -€7,937 | -€561 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,376 | -€7,937 | -€561 | -7.6% |
| Profit (loss) for the period | 9904 | -€7,376 | -€7,937 | -€561 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,376 | -€7,937 | -€561 | -7.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.