KIWIK: 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.
KIWIK
Largest movements
- Tangible fixed assets -€2,622
down €2,622 (-29.5%), from €8,893 to €6,271
- Receivables within one year +€2,420
new in 2025: €2,420
- Cash +€154
up €154 (+4.0%), from €3,891 to €4,045
mainly Depreciation (+€2,622) and Other debts (+€1,218)
- Other debts +€1,218
up €1,218 (+22.6%), from €5,400 to €6,618
- Profit (loss) carried forward -€1,191
down €1,191 (-38.9%), from €3,063 to €1,872
- Tax, wage and social debts -€314
down €314 (-32.0%), from €981 to €668
- Trade debts +€239
up €239 (+70.7%), from €339 to €578
- Gross operating margin -€1,436
down €1,436 (-42.9%), from €3,348 to €1,912
- Depreciation +€324
up €324 (+14.1%), from €2,298 to €2,622
- Taxes +€300
new in 2025: €300
- Other operating charges +€91
new in 2025: €91
- Financial charges +€50
up €50 (+128.5%), from €39 to €89
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 | €12,783 | €12,736 | -€47 | -0.4% |
| Fixed assets | 21/28 | €8,893 | €6,271 | -€2,622 | -29.5% |
| Tangible fixed assets | 22/27 | €8,893 | €6,271 | -€2,622 | -29.5% |
| Furniture and vehicles | 24 | €8,893 | €6,271 | -€2,622 | -29.5% |
| Current assets | 29/58 | €3,891 | €6,465 | +€2,574 | +66.2% |
| Amounts receivable within one year | 40/41 | - | €2,420 | +€2,420 | |
| Trade receivables | 40 | - | €2,420 | +€2,420 | |
| Cash at bank and in hand | 54/58 | €3,891 | €4,045 | +€154 | +4.0% |
| Total equity and liabilities | 10/49 | €12,783 | €12,736 | -€47 | -0.4% |
| Equity | 10/15 | €6,063 | €4,872 | -€1,191 | -19.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,063 | €1,872 | -€1,191 | -38.9% |
| Amounts payable | 17/49 | €6,720 | €7,864 | +€1,144 | +17.0% |
| Amounts payable within one year | 42/48 | €6,720 | €7,864 | +€1,144 | +17.0% |
| Trade debts | 44 | €339 | €578 | +€239 | +70.7% |
| Suppliers | 440/4 | €339 | €578 | +€239 | +70.7% |
| Taxes, remuneration and social security | 45 | €981 | €668 | -€314 | -32.0% |
| Taxes | 450/3 | €981 | €668 | -€314 | -32.0% |
| Other amounts payable | 47/48 | €5,400 | €6,618 | +€1,218 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,298 | €2,622 | +€324 | +14.1% |
| Other operating charges | 640/8 | - | €91 | +€91 | |
| Gross operating margin | 9900 | €3,348 | €1,912 | -€1,436 | -42.9% |
| Operating profit (loss) | 9901 | €1,050 | -€801 | -€1,852 | |
| Financial charges | 65/66B | €39 | €89 | +€50 | +128.5% |
| Recurring financial charges | 65 | €39 | €89 | +€50 | +128.5% |
| Profit (loss) for the period before taxes | 9903 | €1,011 | -€891 | -€1,902 | |
| Income taxes | 67/77 | - | €300 | +€300 | |
| Profit (loss) for the period | 9904 | €1,011 | -€1,191 | -€2,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,011 | -€1,191 | -€2,202 |
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 1 October 2026 via checked.be.