KIWI CORP: 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.
KIWI CORP
Largest movements
- Cash +€22,246
new in 2025: €22,246
mainly Net result for the year (+€25,492) and Tax, wage and social debts (+€7,151)
- Receivables within one year +€9,804
up €9,804 (+5494.6%), from €178 to €9,983
of which Trade receivables: +€9,983
- Formation expenses -€1,172
no longer reported in 2025 (was €1,172)
- Deferred charges and accrued income +€907
new in 2025: €907
- Tangible fixed assets +€536
new in 2025: €536
- Profit (loss) carried forward +€24,492
new in 2025: €24,492
- Tax, wage and social debts +€7,151
new in 2025: €7,151
- Other debts +€654
up €654 (+48.4%), from €1,350 to €2,004
- Gross operating margin +€33,539
new in 2025: €33,539
- Taxes +€6,804
new in 2025: €6,804
- Depreciation +€1,188
new in 2025: €1,188
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €1,350 | €33,672 | +€32,322 | +2394.2% |
| Formation expenses | 20 | €1,172 | - | -€1,172 | |
| Fixed assets | 21/28 | - | €536 | +€536 | |
| Tangible fixed assets | 22/27 | - | €536 | +€536 | |
| Furniture and vehicles | 24 | - | €536 | +€536 | |
| Current assets | 29/58 | €178 | €33,136 | +€32,957 | +18470.8% |
| Amounts receivable within one year | 40/41 | €178 | €9,983 | +€9,804 | +5494.6% |
| Trade receivables | 40 | - | €9,983 | +€9,983 | |
| Other amounts receivable | 41 | €178 | - | -€178 | |
| Cash at bank and in hand | 54/58 | - | €22,246 | +€22,246 | |
| Deferred charges and accrued income | 490/1 | - | €907 | +€907 | |
| Total equity and liabilities | 10/49 | €1,350 | €33,672 | +€32,322 | +2394.2% |
| Equity | 10/15 | - | €24,492 | +€24,492 | |
| Profit (loss) carried forward | 14 | - | €24,492 | +€24,492 | |
| Amounts payable | 17/49 | €1,350 | €9,180 | +€7,830 | +580.0% |
| Amounts payable within one year | 42/48 | €1,350 | €9,180 | +€7,830 | +580.0% |
| Trade debts | 44 | - | €25 | +€25 | |
| Suppliers | 440/4 | - | €25 | +€25 | |
| Taxes, remuneration and social security | 45 | - | €7,151 | +€7,151 | |
| Taxes | 450/3 | - | €7,151 | +€7,151 | |
| Other amounts payable | 47/48 | €1,350 | €2,004 | +€654 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,188 | +€1,188 | |
| Gross operating margin | 9900 | - | €33,539 | +€33,539 | |
| Operating profit (loss) | 9901 | - | €32,351 | +€32,351 | |
| Financial charges | 65/66B | - | €55 | +€55 | |
| Recurring financial charges | 65 | - | €55 | +€55 | |
| Profit (loss) for the period before taxes | 9903 | - | €32,296 | +€32,296 | |
| Income taxes | 67/77 | - | €6,804 | +€6,804 | |
| Profit (loss) for the period | 9904 | - | €25,492 | +€25,492 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €25,492 | +€25,492 |
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 11 October 2026 via checked.be.