KURIOSA: 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.
KURIOSA
Largest movements
- Cash +€7,633
up €7,633 (+207%), from €3,680 to €11,313
mainly Depreciation (+€5,354) and Receivables within one year (+€5,025)
- Receivables within one year -€5,025
down €5,025 (-64.1%), from €7,844 to €2,819
of which Other amounts receivable: -€5,025
- Tangible fixed assets -€3,703
down €3,703 (-24.6%), from €15,061 to €11,358
of which Leasing and similar rights: -€2,000
- Deferred charges and accrued income -€1,762
down €1,762 (-95.4%), from €1,847 to €85
- Trade debts -€3,221
down €3,221 (-72.7%), from €4,432 to €1,211
- Profit (loss) carried forward +€725
up €725 (+32.8%), from €2,206 to €2,931
- Other debts -€524
down €524 (-16.4%), from €3,194 to €2,670
- Gross operating margin +€8,502
up €8,502, from -€1,448 to €7,054
- Depreciation +€2,494
up €2,494 (+87.2%), from €2,860 to €5,354
- Staff costs +€380
new in 2025: €380
- Other operating charges +€123
up €123 (+28.7%), from €429 to €552
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 | €28,432 | €25,575 | -€2,857 | -10.0% |
| Fixed assets | 21/28 | €15,061 | €11,358 | -€3,703 | -24.6% |
| Tangible fixed assets | 22/27 | €15,061 | €11,358 | -€3,703 | -24.6% |
| Furniture and vehicles | 24 | €5,547 | €3,845 | -€1,702 | -30.7% |
| Leasing and similar rights | 25 | €9,514 | €7,514 | -€2,000 | -21.0% |
| Current assets | 29/58 | €13,371 | €14,217 | +€846 | +6.3% |
| Amounts receivable within one year | 40/41 | €7,844 | €2,819 | -€5,025 | -64.1% |
| Trade receivables | 40 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 41 | €6,844 | €1,819 | -€5,025 | -73.4% |
| Cash at bank and in hand | 54/58 | €3,680 | €11,313 | +€7,633 | +207% |
| Deferred charges and accrued income | 490/1 | €1,847 | €85 | -€1,762 | -95.4% |
| Total equity and liabilities | 10/49 | €28,432 | €25,575 | -€2,857 | -10.0% |
| Equity | 10/15 | €20,806 | €21,531 | +€725 | +3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,206 | €2,931 | +€725 | +32.8% |
| Amounts payable | 17/49 | €7,626 | €4,045 | -€3,581 | -47.0% |
| Amounts payable within one year | 42/48 | €7,626 | €4,045 | -€3,581 | -47.0% |
| Trade debts | 44 | €4,432 | €1,211 | -€3,221 | -72.7% |
| Suppliers | 440/4 | €4,432 | €1,211 | -€3,221 | -72.7% |
| Taxes, remuneration and social security | 45 | - | €164 | +€164 | |
| Taxes | 450/3 | - | €164 | +€164 | |
| Other amounts payable | 47/48 | €3,194 | €2,670 | -€524 | -16.4% |
| Remuneration, social security and pensions | 62 | - | €380 | +€380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,860 | €5,354 | +€2,494 | +87.2% |
| Other operating charges | 640/8 | €429 | €552 | +€123 | +28.7% |
| Gross operating margin | 9900 | -€1,448 | €7,054 | +€8,502 | |
| Operating profit (loss) | 9901 | -€4,737 | €768 | +€5,505 | |
| Financial income | 75/76B | €45 | €11 | -€34 | -75.1% |
| Recurring financial income | 75 | €45 | €11 | -€34 | -75.1% |
| Financial charges | 65/66B | €50 | €54 | +€4 | +8.1% |
| Recurring financial charges | 65 | €50 | €54 | +€4 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,742 | €725 | +€5,467 | |
| Profit (loss) for the period | 9904 | -€4,742 | €725 | +€5,467 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,742 | €725 | +€5,467 |
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 28 October 2026 via checked.be.