KUNZIT: 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.
KUNZIT
Largest movements
- Receivables within one year -€58,956
down €58,956 (-39.2%), from €150,521 to €91,565
of which Other amounts receivable: -€59,037
- Current investments +€27,032
up €27,032 (+7.1%), from €383,391 to €410,423
- Tangible fixed assets -€11,221
down €11,221 (-27.6%), from €40,718 to €29,497
of which Furniture and vehicles: -€10,235
- Accrued charges and deferred income -€48,290
down €48,290 (-94.1%), from €51,305 to €3,015
- Profit (loss) carried forward +€16,888
up €16,888 (+42.3%), from -€39,892 to -€23,004
- Other debts -€6,878
down €6,878 (-85.8%), from €8,019 to €1,141
- Gross operating margin -€28,827
down €28,827 (-98.4%), from €29,288 to €461
- Financial income -€13,455
down €13,455 (-32.2%), from €41,731 to €28,276
- Taxes -€9,091
down €9,091 (-98.2%), from €9,256 to €165
- Depreciation -€2,558
down €2,558 (-18.6%), from €13,779 to €11,221
- Financial charges -€1,659
down €1,659 (-90.5%), from €1,832 to €174
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 | €683,420 | €639,401 | -€44,018 | -6.4% |
| Fixed assets | 21/28 | €40,718 | €29,497 | -€11,221 | -27.6% |
| Tangible fixed assets | 22/27 | €40,718 | €29,497 | -€11,221 | -27.6% |
| Land and buildings | 22 | €2,243 | €1,843 | -€400 | -17.8% |
| Plant, machinery and equipment | 23 | €2,282 | €1,696 | -€587 | -25.7% |
| Furniture and vehicles | 24 | €36,193 | €25,958 | -€10,235 | -28.3% |
| Current assets | 29/58 | €642,701 | €609,904 | -€32,797 | -5.1% |
| Amounts receivable within one year | 40/41 | €150,521 | €91,565 | -€58,956 | -39.2% |
| Trade receivables | 40 | €3,015 | €3,097 | +€82 | +2.7% |
| Other amounts receivable | 41 | €147,506 | €88,468 | -€59,037 | -40.0% |
| Current investments | 50/53 | €383,391 | €410,423 | +€27,032 | +7.1% |
| Cash at bank and in hand | 54/58 | €106,366 | €105,846 | -€520 | -0.5% |
| Deferred charges and accrued income | 490/1 | €2,425 | €2,071 | -€354 | -14.6% |
| Total equity and liabilities | 10/49 | €683,420 | €639,401 | -€44,018 | -6.4% |
| Equity | 10/15 | €618,213 | €635,100 | +€16,888 | +2.7% |
| Contributions | 10/11 | €12,608 | €12,608 | = | 0.0% |
| Reserves | 13 | €645,496 | €645,496 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,700 | €12,700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,700 | €12,700 | = | 0.0% |
| Distributable reserves | 133 | €632,796 | €632,796 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,892 | -€23,004 | +€16,888 | +42.3% |
| Amounts payable | 17/49 | €65,207 | €4,301 | -€60,906 | -93.4% |
| Amounts payable within one year | 42/48 | €13,902 | €1,286 | -€12,616 | -90.7% |
| Trade debts | 44 | €5,770 | €145 | -€5,625 | -97.5% |
| Suppliers | 440/4 | €5,770 | €145 | -€5,625 | -97.5% |
| Taxes, remuneration and social security | 45 | €113 | - | -€113 | |
| Taxes | 450/3 | €113 | - | -€113 | |
| Other amounts payable | 47/48 | €8,019 | €1,141 | -€6,878 | -85.8% |
| Accrued charges and deferred income | 492/3 | €51,305 | €3,015 | -€48,290 | -94.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,779 | €11,221 | -€2,558 | -18.6% |
| Other operating charges | 640/8 | €388 | €290 | -€98 | -25.2% |
| Gross operating margin | 9900 | €29,288 | €461 | -€28,827 | -98.4% |
| Operating profit (loss) | 9901 | €15,122 | -€11,050 | -€26,172 | |
| Financial income | 75/76B | €41,731 | €28,276 | -€13,455 | -32.2% |
| Recurring financial income | 75 | €41,731 | €28,276 | -€13,455 | -32.2% |
| Financial charges | 65/66B | €1,832 | €174 | -€1,659 | -90.5% |
| Recurring financial charges | 65 | €1,832 | €174 | -€1,659 | -90.5% |
| Profit (loss) for the period before taxes | 9903 | €55,021 | €17,053 | -€37,968 | -69.0% |
| Income taxes | 67/77 | €9,256 | €165 | -€9,091 | -98.2% |
| Profit (loss) for the period | 9904 | €45,766 | €16,888 | -€28,878 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,766 | €16,888 | -€28,878 | -63.1% |
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.