KSIBA: 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.
KSIBA
Largest movements
- Cash -€570
down €570 (-87.0%), from €655 to €85
mainly Other debts (-€1,600)
- Other debts -€1,600
down €1,600 (-49.5%), from €3,229 to €1,629
- Profit (loss) carried forward +€984
up €984 (+7.5%), from -€13,206 to -€12,222
- Tax, wage and social debts +€46
up €46 (+12.5%), from €371 to €418
- Gross operating margin +€987
up €987 (+248.7%), from €397 to €1,384
- Other operating charges +€400
new in 2025: €400
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 | €655 | €85 | -€570 | -87.0% |
| Current assets | 29/58 | €655 | €85 | -€570 | -87.0% |
| Cash at bank and in hand | 54/58 | €655 | €85 | -€570 | -87.0% |
| Total equity and liabilities | 10/49 | €655 | €85 | -€570 | -87.0% |
| Equity | 10/15 | -€2,946 | -€1,962 | +€984 | +33.4% |
| Contributions | 10/11 | €8,400 | €8,400 | = | 0.0% |
| Outside capital | 11 | €8,400 | €8,400 | = | 0.0% |
| Other | 1109/19 | €8,400 | €8,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,206 | -€12,222 | +€984 | +7.5% |
| Amounts payable | 17/49 | €3,601 | €2,047 | -€1,554 | -43.1% |
| Amounts payable within one year | 42/48 | €3,601 | €2,047 | -€1,554 | -43.1% |
| Taxes, remuneration and social security | 45 | €371 | €418 | +€46 | +12.5% |
| Taxes | 450/3 | €371 | €418 | +€46 | +12.5% |
| Other amounts payable | 47/48 | €3,229 | €1,629 | -€1,600 | -49.5% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €397 | €1,384 | +€987 | +248.7% |
| Operating profit (loss) | 9901 | €397 | €984 | +€587 | +148.0% |
| Profit (loss) for the period before taxes | 9903 | €397 | €984 | +€587 | +148.0% |
| Profit (loss) for the period | 9904 | €397 | €984 | +€587 | +148.0% |
| Profit (loss) for the period to be appropriated | 9905 | €397 | €984 | +€587 | +148.0% |
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 3 October 2026 via checked.be.