KYKS: what changed
Two fiscal 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.
KYKS
Largest movements
- Cash +€36,171
up €36,171 (+38.0%), from €95,066 to €131,237
mainly Other debts (+€2.1m) and Net result for the year (+€358,291)
- Tangible fixed assets +€28,774
up €28,774 (+50.2%), from €57,339 to €86,112
of which Other tangible fixed assets: +€16,730
- Debts after one year -€2.5m
down €2.5m (-99.3%), from €2.5m to €16,244
- Other debts +€2.1m
up €2.1m (+2076.9%), from €102,950 to €2.2m
- Profit (loss) carried forward +€358,291
up €358,291 (+13011.4%), from €2,754 to €361,044
- Financial income +€332,029
new in 2025: €332,029
- Financial charges -€25,841
down €25,841 (-92.4%), from €27,965 to €2,124
- Gross operating margin +€9,961
up €9,961 (+17.6%), from €56,734 to €66,695
- Taxes +€8,190
up €8,190 (+146.5%), from €5,589 to €13,779
- Depreciation +€8,047
up €8,047 (+54.9%), from €14,663 to €22,709
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 | €2,619,918 | €2,700,589 | +€80,672 | +3.1% |
| Fixed assets | 21/28 | €2,516,405 | €2,545,179 | +€28,774 | +1.1% |
| Tangible fixed assets | 22/27 | €57,339 | €86,112 | +€28,774 | +50.2% |
| Furniture and vehicles | 24 | €57,339 | €69,382 | +€12,044 | +21.0% |
| Other tangible fixed assets | 26 | - | €16,730 | +€16,730 | |
| Financial fixed assets | 28 | €2,459,067 | €2,459,067 | = | 0.0% |
| Current assets | 29/58 | €103,512 | €155,410 | +€51,898 | +50.1% |
| Amounts receivable within one year | 40/41 | €6,079 | €21,737 | +€15,657 | +257.6% |
| Trade receivables | 40 | €5,481 | €21,737 | +€16,256 | +296.6% |
| Other amounts receivable | 41 | €598 | €0 | -€598 | -100.0% |
| Cash at bank and in hand | 54/58 | €95,066 | €131,237 | +€36,171 | +38.0% |
| Deferred charges and accrued income | 490/1 | €2,367 | €2,436 | +€70 | +2.9% |
| Total equity and liabilities | 10/49 | €2,619,918 | €2,700,589 | +€80,672 | +3.1% |
| Equity | 10/15 | €5,754 | €364,044 | +€358,291 | +6227.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,754 | €361,044 | +€358,291 | +13011.4% |
| Amounts payable | 17/49 | €2,614,164 | €2,336,545 | -€277,619 | -10.6% |
| Amounts payable after more than one year | 17 | €2,467,085 | €16,244 | -€2.5m | -99.3% |
| Financial debts | 170/4 | €2,467,085 | €16,244 | -€2.5m | -99.3% |
| Amounts payable within one year | 42/48 | €147,079 | €2,320,291 | +€2.2m | +1477.6% |
| Current portion of amounts payable after more than one year | 42 | €16,222 | €16,970 | +€749 | +4.6% |
| Trade debts | 44 | €14,211 | €24,509 | +€10,298 | +72.5% |
| Suppliers | 440/4 | €14,211 | €24,509 | +€10,298 | +72.5% |
| Taxes, remuneration and social security | 45 | €13,697 | €37,715 | +€24,018 | +175.3% |
| Taxes | 450/3 | €13,697 | €37,715 | +€24,018 | +175.3% |
| Other amounts payable | 47/48 | €102,950 | €2,241,097 | +€2.1m | +2076.9% |
| Accrued charges and deferred income | 492/3 | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,663 | €22,709 | +€8,047 | +54.9% |
| Other operating charges | 640/8 | €3,791 | €1,821 | -€1,970 | -52.0% |
| Gross operating margin | 9900 | €56,734 | €66,695 | +€9,961 | +17.6% |
| Operating profit (loss) | 9901 | €38,281 | €42,164 | +€3,884 | +10.1% |
| Financial income | 75/76B | - | €332,029 | +€332,029 | |
| Recurring financial income | 75 | - | €332,029 | +€332,029 | |
| Financial charges | 65/66B | €27,965 | €2,124 | -€25,841 | -92.4% |
| Recurring financial charges | 65 | €27,965 | €2,124 | -€25,841 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | €10,316 | €372,069 | +€361,754 | +3506.9% |
| Income taxes | 67/77 | €5,589 | €13,779 | +€8,190 | +146.5% |
| Profit (loss) for the period | 9904 | €4,727 | €358,291 | +€353,564 | +7480.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,727 | €358,291 | +€353,564 | +7480.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.