KUNIMA: 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.
KUNIMA
Largest movements
- Tangible fixed assets -€46,430
down €46,430 (-31.9%), from €145,614 to €99,184
- Receivables within one year -€24,576
down €24,576 (-27.5%), from €89,503 to €64,926
of which Trade receivables: -€62,037
- Deferred charges and accrued income +€11,257
up €11,257 (+1420.5%), from €792 to €12,050
- Cash -€3,170
down €3,170 (-9.0%), from €35,252 to €32,082
mainly Other debts (-€50,043) and Tax, wage and social debts (-€33,181)
- Other debts -€50,043
no longer reported in 2025 (was €50,043)
- Tax, wage and social debts -€33,181
down €33,181 (-28.4%), from €116,957 to €83,775
of which Taxes: -€21,996
- Trade debts +€12,897
up €12,897 (+97.0%), from €13,295 to €26,192
- Short-term financial debts +€11,235
up €11,235 (+161.3%), from €6,967 to €18,202
- Profit (loss) carried forward -€3,827
down €3,827 (-4.6%), from €83,800 to €79,973
- Gross operating margin -€169,128
down €169,128 (-38.6%), from €438,423 to €269,295
- Staff costs -€59,288
down €59,288 (-21.7%), from €272,856 to €213,568
- Taxes -€23,491
down €23,491 (-92.2%), from €25,473 to €1,982
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 | €271,161 | €208,242 | -€62,919 | -23.2% |
| Fixed assets | 21/28 | €145,614 | €99,184 | -€46,430 | -31.9% |
| Tangible fixed assets | 22/27 | €145,614 | €99,184 | -€46,430 | -31.9% |
| Plant, machinery and equipment | 23 | €44,826 | €28,224 | -€16,602 | -37.0% |
| Furniture and vehicles | 24 | €34,788 | €15,798 | -€18,990 | -54.6% |
| Other tangible fixed assets | 26 | €66,000 | €55,162 | -€10,839 | -16.4% |
| Current assets | 29/58 | €125,547 | €109,058 | -€16,489 | -13.1% |
| Amounts receivable within one year | 40/41 | €89,503 | €64,926 | -€24,576 | -27.5% |
| Trade receivables | 40 | €89,503 | €27,466 | -€62,037 | -69.3% |
| Other amounts receivable | 41 | - | €37,461 | +€37,461 | |
| Cash at bank and in hand | 54/58 | €35,252 | €32,082 | -€3,170 | -9.0% |
| Deferred charges and accrued income | 490/1 | €792 | €12,050 | +€11,257 | +1420.5% |
| Total equity and liabilities | 10/49 | €271,161 | €208,242 | -€62,919 | -23.2% |
| Equity | 10/15 | €83,900 | €80,073 | -€3,827 | -4.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,800 | €79,973 | -€3,827 | -4.6% |
| Amounts payable | 17/49 | €187,261 | €128,169 | -€59,092 | -31.6% |
| Amounts payable within one year | 42/48 | €187,261 | €128,169 | -€59,092 | -31.6% |
| Financial debts | 43 | €6,967 | €18,202 | +€11,235 | +161.3% |
| Credit institutions | 430/8 | €6,967 | €18,202 | +€11,235 | +161.3% |
| Trade debts | 44 | €13,295 | €26,192 | +€12,897 | +97.0% |
| Suppliers | 440/4 | €13,295 | €26,192 | +€12,897 | +97.0% |
| Taxes, remuneration and social security | 45 | €116,957 | €83,775 | -€33,181 | -28.4% |
| Taxes | 450/3 | €82,166 | €60,170 | -€21,996 | -26.8% |
| Remuneration and social security | 454/9 | €34,791 | €23,605 | -€11,185 | -32.2% |
| Other amounts payable | 47/48 | €50,043 | - | -€50,043 | |
| Remuneration, social security and pensions | 62 | €272,856 | €213,568 | -€59,288 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,286 | €48,039 | +€2,754 | +6.1% |
| Other operating charges | 640/8 | €7,908 | €5,353 | -€2,556 | -32.3% |
| Gross operating margin | 9900 | €438,423 | €269,295 | -€169,128 | -38.6% |
| Operating profit (loss) | 9901 | €112,373 | €2,335 | -€110,038 | -97.9% |
| Financial income | 75/76B | €2 | €202 | +€200 | +11097.2% |
| Recurring financial income | 75 | €2 | €202 | +€200 | +11097.2% |
| Financial charges | 65/66B | €3,102 | €4,381 | +€1,279 | +41.2% |
| Recurring financial charges | 65 | €2,031 | €4,136 | +€2,106 | +103.7% |
| Non-recurring financial charges | 66B | €1,071 | €245 | -€826 | -77.1% |
| Profit (loss) for the period before taxes | 9903 | €109,273 | -€1,845 | -€111,118 | |
| Income taxes | 67/77 | €25,473 | €1,982 | -€23,491 | -92.2% |
| Profit (loss) for the period | 9904 | €83,800 | -€3,827 | -€87,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,800 | -€3,827 | -€87,626 |
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 9 October 2026 via checked.be.