KIWWI: 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.
KIWWI
Largest movements
- Cash +€8
up €8 (+17.7%), from €44 to €52
- Other debts +€200
up €200 (+12.5%), from €1,603 to €1,803
- Profit (loss) carried forward -€192
down €192 (-0.9%), from -€20,506 to -€20,699
- Financial charges +€16
up €16 (+45.6%), from €35 to €51
- Gross operating margin -€7
no longer reported in 2024 (was €7)
From the 2021 result to the 2024 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44 | €52 | +€8 | +17.7% |
| Current assets | 29/58 | €44 | €52 | +€8 | +17.7% |
| Cash at bank and in hand | 54/58 | €44 | €52 | +€8 | +17.7% |
| Total equity and liabilities | 10/49 | €44 | €52 | +€8 | +17.7% |
| Equity | 10/15 | -€1,906 | -€2,099 | -€192 | -10.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,506 | -€20,699 | -€192 | -0.9% |
| Amounts payable | 17/49 | €1,950 | €2,150 | +€200 | +10.3% |
| Amounts payable within one year | 42/48 | €1,950 | €2,150 | +€200 | +10.3% |
| Trade debts | 44 | €348 | €348 | = | 0.0% |
| Suppliers | 440/4 | €348 | €348 | = | 0.0% |
| Other amounts payable | 47/48 | €1,603 | €1,803 | +€200 | +12.5% |
| Gross operating margin | 9900 | €7 | - | -€7 | |
| Operating profit (loss) | 9901 | €7 | - | -€7 | |
| Financial charges | 65/66B | €35 | €51 | +€16 | +45.6% |
| Recurring financial charges | 65 | €35 | €51 | +€16 | +45.6% |
| Profit (loss) for the period before taxes | 9903 | -€28 | -€51 | -€23 | -81.6% |
| Profit (loss) for the period | 9904 | -€28 | -€51 | -€23 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€28 | -€51 | -€23 | -81.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.