KUKI: 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.
KUKI
Largest movements
- Cash -€10,955
down €10,955 (-27.5%), from €39,800 to €28,845
mainly Trade debts (-€8,324) and Tax, wage and social debts (-€4,595)
- Stocks and contracts +€2,692
up €2,692 (+156%), from €1,731 to €4,423
- Trade debts -€8,324
down €8,324 (-32.5%), from €25,626 to €17,302
- Profit (loss) carried forward +€4,699
up €4,699 (+68.2%), from €6,895 to €11,594
- Tax, wage and social debts -€4,595
down €4,595 (-91.3%), from €5,034 to €439
- Purchases and services -€106,789
down €106,789 (-41.2%), from €259,349 to €152,560
- Turnover -€95,839
down €95,839 (-36.5%), from €262,872 to €167,033
- Gross operating margin +€10,950
up €10,950 (+311%), from €3,523 to €14,473
- Other operating charges +€8,286
up €8,286 (+4,249%), from €195 to €8,481
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.
Derived cash bridge
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 | €44,741 | €36,478 | -€8,263 | -18.5% |
| Fixed assets | 21/28 | €3,210 | €3,210 | = | 0.0% |
| Financial fixed assets | 28 | €3,210 | €3,210 | = | 0.0% |
| Current assets | 29/58 | €41,531 | €33,268 | -€8,263 | -19.9% |
| Stocks and contracts in progress | 3 | €1,731 | €4,423 | +€2,692 | +156% |
| Stocks | 30/36 | €1,731 | €4,423 | +€2,692 | +156% |
| Cash at bank and in hand | 54/58 | €39,800 | €28,845 | -€10,955 | -27.5% |
| Total equity and liabilities | 10/49 | €44,741 | €36,478 | -€8,263 | -18.5% |
| Equity | 10/15 | €13,456 | €18,155 | +€4,699 | +34.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €361 | €361 | = | 0.0% |
| Non-distributable reserves | 130/1 | €361 | €361 | = | 0.0% |
| Reserves not available under the articles | 1311 | €361 | €361 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,895 | €11,594 | +€4,699 | +68.2% |
| Amounts payable | 17/49 | €31,285 | €18,323 | -€12,962 | -41.4% |
| Amounts payable within one year | 42/48 | €31,285 | €18,323 | -€12,962 | -41.4% |
| Trade debts | 44 | €25,626 | €17,302 | -€8,324 | -32.5% |
| Suppliers | 440/4 | €25,626 | €17,302 | -€8,324 | -32.5% |
| Taxes, remuneration and social security | 45 | €5,034 | €439 | -€4,595 | -91.3% |
| Taxes | 450/3 | €5,034 | €439 | -€4,595 | -91.3% |
| Other amounts payable | 47/48 | €625 | €582 | -€43 | -6.9% |
| Turnover | 70 | €262,872 | €167,033 | -€95,839 | -36.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €259,349 | €152,560 | -€106,789 | -41.2% |
| Other operating charges | 640/8 | €195 | €8,481 | +€8,286 | +4,249% |
| Gross operating margin | 9900 | €3,523 | €14,473 | +€10,950 | +311% |
| Operating profit (loss) | 9901 | €3,328 | €5,992 | +€2,664 | +80.0% |
| Financial charges | 65/66B | €118 | €118 | = | 0.0% |
| Recurring financial charges | 65 | €118 | €118 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €3,210 | €5,874 | +€2,664 | +83.0% |
| Income taxes | 67/77 | - | €1,175 | +€1,175 | |
| Profit (loss) for the period | 9904 | €3,210 | €4,699 | +€1,489 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,210 | €4,699 | +€1,489 | +46.4% |
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 24 October 2026 via checked.be.