KSIBBS: 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.
KSIBBS
Largest movements
- Intangible fixed assets -€91,042
down €91,042 (-73.8%), from €123,333 to €32,292
- Tangible fixed assets +€66,042
up €66,042 (+214.2%), from €30,833 to €96,875
- Cash +€36,354
up €36,354 (+46.4%), from €78,374 to €114,728
mainly Tax, wage and social debts (+€48,579) and Trade debts (+€36,743)
- Tax, wage and social debts +€48,579
up €48,579 (+155.3%), from €31,283 to €79,862
of which Remuneration and social security: +€29,878
- Accrued charges and deferred income -€42,257
down €42,257 (-99.6%), from €42,412 to €155
- Trade debts +€36,743
up €36,743 (+473.7%), from €7,756 to €44,500
- Debts after one year -€18,760
down €18,760 (-16.4%), from €114,633 to €95,873
- Profit (loss) carried forward -€11,212
down €11,212 (-80.1%), from -€13,996 to -€25,207
- Gross operating margin +€68,800
up €68,800 (+62.6%), from €109,941 to €178,741
- Staff costs +€60,735
up €60,735 (+72.7%), from €83,563 to €144,298
- Depreciation +€4,167
up €4,167 (+20.0%), from €20,833 to €25,000
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 | €241,500 | €253,796 | +€12,297 | +5.1% |
| Fixed assets | 21/28 | €155,217 | €130,217 | -€25,000 | -16.1% |
| Intangible fixed assets | 21 | €123,333 | €32,292 | -€91,042 | -73.8% |
| Tangible fixed assets | 22/27 | €30,833 | €96,875 | +€66,042 | +214.2% |
| Plant, machinery and equipment | 23 | €30,833 | €96,875 | +€66,042 | +214.2% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €86,283 | €123,580 | +€37,297 | +43.2% |
| Stocks and contracts in progress | 3 | €5,601 | €6,073 | +€472 | +8.4% |
| Stocks | 30/36 | €5,601 | €6,073 | +€472 | +8.4% |
| Amounts receivable within one year | 40/41 | €2,309 | €2,779 | +€470 | +20.4% |
| Trade receivables | 40 | €2,309 | €2,404 | +€95 | +4.1% |
| Other amounts receivable | 41 | - | €375 | +€375 | |
| Cash at bank and in hand | 54/58 | €78,374 | €114,728 | +€36,354 | +46.4% |
| Total equity and liabilities | 10/49 | €241,500 | €253,796 | +€12,297 | +5.1% |
| Equity | 10/15 | -€7,358 | -€18,570 | -€11,212 | -152.4% |
| Contributions | 10/11 | €6,637 | €6,637 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,996 | -€25,207 | -€11,212 | -80.1% |
| Amounts payable | 17/49 | €248,858 | €272,366 | +€23,508 | +9.4% |
| Amounts payable after more than one year | 17 | €114,633 | €95,873 | -€18,760 | -16.4% |
| Financial debts | 170/4 | €114,633 | €95,873 | -€18,760 | -16.4% |
| Amounts payable within one year | 42/48 | €91,813 | €176,339 | +€84,525 | +92.1% |
| Current portion of amounts payable after more than one year | 42 | €16,145 | €18,760 | +€2,615 | +16.2% |
| Trade debts | 44 | €7,756 | €44,500 | +€36,743 | +473.7% |
| Suppliers | 440/4 | €7,756 | €44,500 | +€36,743 | +473.7% |
| Taxes, remuneration and social security | 45 | €31,283 | €79,862 | +€48,579 | +155.3% |
| Taxes | 450/3 | €6,256 | €24,957 | +€18,701 | +298.9% |
| Remuneration and social security | 454/9 | €25,027 | €54,906 | +€29,878 | +119.4% |
| Other amounts payable | 47/48 | €36,629 | €33,217 | -€3,412 | -9.3% |
| Accrued charges and deferred income | 492/3 | €42,412 | €155 | -€42,257 | -99.6% |
| Remuneration, social security and pensions | 62 | €83,563 | €144,298 | +€60,735 | +72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,833 | €25,000 | +€4,167 | +20.0% |
| Other operating charges | 640/8 | €2,460 | €3,714 | +€1,253 | +50.9% |
| Gross operating margin | 9900 | €109,941 | €178,741 | +€68,800 | +62.6% |
| Operating profit (loss) | 9901 | €3,084 | €5,729 | +€2,645 | +85.8% |
| Financial income | 75/76B | €0 | €2 | +€2 | +4700.0% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +4700.0% |
| Financial charges | 65/66B | €17,080 | €16,811 | -€269 | -1.6% |
| Recurring financial charges | 65 | €17,080 | €16,811 | -€269 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,996 | -€11,080 | +€2,916 | +20.8% |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | -€13,996 | -€11,212 | +€2,784 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,996 | -€11,212 | +€2,784 | +19.9% |
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 5 October 2026 via checked.be.