KITSS: 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.
KITSS
Largest movements
- Intangible fixed assets -€8,380
no longer reported in 2025 (was €8,380)
- Tangible fixed assets +€3,426
new in 2025: €3,426
of which Plant, machinery and equipment: +€3,157
- Cash +€3,022
up €3,022 (+146.5%), from €2,063 to €5,084
mainly Investment in fixed assets (net) (+€4,642) and Other debts (+€2,376)
- Receivables within one year -€954
down €954 (-58.0%), from €1,644 to €690
of which Other amounts receivable: -€1,602
- Trade debts -€8,738
down €8,738 (-77.3%), from €11,301 to €2,563
- Other debts +€2,376
new in 2025: €2,376
- Profit (loss) carried forward +€1,888
up €1,888 (+65.7%), from -€2,875 to -€986
- Tax, wage and social debts +€1,749
new in 2025: €1,749
- Accrued charges and deferred income -€160
no longer reported in 2025 (was €160)
- Gross operating margin +€3,959
up €3,959, from -€1,562 to €2,398
- Depreciation -€812
down €812 (-72.2%), from €1,124 to €312
- Other operating charges +€29
up €29 (+32.6%), from €89 to €118
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 | €12,086 | €9,201 | -€2,886 | -23.9% |
| Fixed assets | 21/28 | €8,380 | €3,426 | -€4,954 | -59.1% |
| Intangible fixed assets | 21 | €8,380 | - | -€8,380 | |
| Tangible fixed assets | 22/27 | - | €3,426 | +€3,426 | |
| Plant, machinery and equipment | 23 | - | €3,157 | +€3,157 | |
| Other tangible fixed assets | 26 | - | €269 | +€269 | |
| Current assets | 29/58 | €3,707 | €5,775 | +€2,068 | +55.8% |
| Amounts receivable within one year | 40/41 | €1,644 | €690 | -€954 | -58.0% |
| Trade receivables | 40 | €42 | €690 | +€648 | +1531.5% |
| Other amounts receivable | 41 | €1,602 | - | -€1,602 | |
| Cash at bank and in hand | 54/58 | €2,063 | €5,084 | +€3,022 | +146.5% |
| Total equity and liabilities | 10/49 | €12,086 | €9,201 | -€2,886 | -23.9% |
| Equity | 10/15 | -€2,375 | -€486 | +€1,888 | +79.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,875 | -€986 | +€1,888 | +65.7% |
| Amounts payable | 17/49 | €14,461 | €9,687 | -€4,774 | -33.0% |
| Amounts payable after more than one year | 17 | €3,000 | €3,000 | = | 0.0% |
| Financial debts | 170/4 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,301 | €6,687 | -€4,614 | -40.8% |
| Trade debts | 44 | €11,301 | €2,563 | -€8,738 | -77.3% |
| Suppliers | 440/4 | €11,301 | €2,563 | -€8,738 | -77.3% |
| Taxes, remuneration and social security | 45 | - | €1,749 | +€1,749 | |
| Taxes | 450/3 | - | €1,749 | +€1,749 | |
| Other amounts payable | 47/48 | - | €2,376 | +€2,376 | |
| Accrued charges and deferred income | 492/3 | €160 | - | -€160 | |
| Non-recurring operating income | 76A | - | €1,124 | +€1,124 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,124 | €312 | -€812 | -72.2% |
| Other operating charges | 640/8 | €89 | €118 | +€29 | +32.6% |
| Gross operating margin | 9900 | -€1,562 | €2,398 | +€3,959 | |
| Operating profit (loss) | 9901 | -€2,775 | €1,967 | +€4,742 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €100 | €79 | -€21 | -21.3% |
| Recurring financial charges | 65 | €100 | €79 | -€21 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,875 | €1,888 | +€4,763 | |
| Profit (loss) for the period | 9904 | -€2,875 | €1,888 | +€4,763 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,875 | €1,888 | +€4,763 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.