KUUN: 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.
KUUN
Largest movements
- Receivables within one year -€9,688
down €9,688 (-88.2%), from €10,981 to €1,293
of which Trade receivables: -€9,901
- Tangible fixed assets +€2,389
up €2,389 (+83.7%), from €2,855 to €5,244
of which Other tangible fixed assets: +€1,459
- Cash -€2,248
down €2,248 (-6.3%), from €35,530 to €33,281
mainly Tax, wage and social debts (-€9,358) and Other debts (-€6,396)
- Tax, wage and social debts -€9,358
down €9,358 (-78.3%), from €11,953 to €2,595
- Reserves +€6,967
up €6,967 (+36.4%), from €19,117 to €26,085
- Other debts -€6,396
down €6,396 (-45.3%), from €14,116 to €7,720
- Trade debts -€779
down €779 (-63.4%), from €1,228 to €449
- Gross operating margin -€20,341
down €20,341 (-57.6%), from €35,283 to €14,943
- Taxes -€4,361
down €4,361 (-62.7%), from €6,956 to €2,595
- Depreciation +€1,349
up €1,349 (+220.6%), from €612 to €1,961
- Other operating charges +€368
new in 2025: €368
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 | €49,415 | €39,923 | -€9,491 | -19.2% |
| Fixed assets | 21/28 | €2,855 | €5,244 | +€2,389 | +83.7% |
| Tangible fixed assets | 22/27 | €2,855 | €5,244 | +€2,389 | +83.7% |
| Furniture and vehicles | 24 | €1,470 | €2,401 | +€931 | +63.3% |
| Other tangible fixed assets | 26 | €1,385 | €2,843 | +€1,459 | +105.3% |
| Current assets | 29/58 | €46,560 | €34,679 | -€11,881 | -25.5% |
| Amounts receivable within one year | 40/41 | €10,981 | €1,293 | -€9,688 | -88.2% |
| Trade receivables | 40 | €10,981 | €1,080 | -€9,901 | -90.2% |
| Other amounts receivable | 41 | - | €213 | +€213 | |
| Cash at bank and in hand | 54/58 | €35,530 | €33,281 | -€2,248 | -6.3% |
| Deferred charges and accrued income | 490/1 | €49 | €105 | +€55 | +112.1% |
| Total equity and liabilities | 10/49 | €49,415 | €39,923 | -€9,491 | -19.2% |
| Equity | 10/15 | €22,117 | €29,085 | +€6,967 | +31.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €19,117 | €26,085 | +€6,967 | +36.4% |
| Distributable reserves | 133 | €19,117 | €26,085 | +€6,967 | +36.4% |
| Amounts payable | 17/49 | €27,297 | €10,839 | -€16,458 | -60.3% |
| Amounts payable within one year | 42/48 | €27,297 | €10,839 | -€16,458 | -60.3% |
| Financial debts | 43 | - | €75 | +€75 | |
| Credit institutions | 430/8 | - | €75 | +€75 | |
| Trade debts | 44 | €1,228 | €449 | -€779 | -63.4% |
| Suppliers | 440/4 | €1,228 | €449 | -€779 | -63.4% |
| Taxes, remuneration and social security | 45 | €11,953 | €2,595 | -€9,358 | -78.3% |
| Taxes | 450/3 | €11,953 | €2,595 | -€9,358 | -78.3% |
| Other amounts payable | 47/48 | €14,116 | €7,720 | -€6,396 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €1,961 | +€1,349 | +220.6% |
| Other operating charges | 640/8 | - | €368 | +€368 | |
| Gross operating margin | 9900 | €35,283 | €14,943 | -€20,341 | -57.6% |
| Operating profit (loss) | 9901 | €34,671 | €12,614 | -€22,057 | -63.6% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €27 | €195 | +€168 | +621.5% |
| Recurring financial charges | 65 | €27 | €195 | +€168 | +621.5% |
| Profit (loss) for the period before taxes | 9903 | €34,644 | €12,419 | -€22,225 | -64.2% |
| Income taxes | 67/77 | €6,956 | €2,595 | -€4,361 | -62.7% |
| Profit (loss) for the period | 9904 | €27,689 | €9,824 | -€17,865 | -64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,689 | €9,824 | -€17,865 | -64.5% |
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 10 October 2026 via checked.be.