KYOTO: 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.
KYOTO
Largest movements
- Cash +€26,410
up €26,410 (+56.0%), from €47,185 to €73,595
mainly Depreciation (+€21,592) and Receivables within one year (+€9,788)
- Tangible fixed assets -€21,592
down €21,592 (-14.8%), from €145,469 to €123,877
of which Leasing and similar rights: -€15,128
- Receivables within one year -€9,788
down €9,788 (-38.7%), from €25,313 to €15,525
- Deferred charges and accrued income -€5,008
down €5,008 (-99.2%), from €5,048 to €40
- Debts after one year -€20,748
down €20,748 (-17.2%), from €120,477 to €99,729
- Reserves +€5,796
up €5,796 (+16.8%), from €34,512 to €40,308
- Tax, wage and social debts +€2,560
up €2,560 (+14.8%), from €17,351 to €19,910
of which Remuneration and social security: +€1,587
- Gross operating margin +€10,742
up €10,742 (+6.5%), from €165,059 to €175,801
- Staff costs +€8,410
up €8,410 (+6.5%), from €128,707 to €137,117
- Other operating charges +€3,176
up €3,176 (+80.2%), from €3,959 to €7,134
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 | €227,478 | €217,376 | -€10,102 | -4.4% |
| Fixed assets | 21/28 | €145,469 | €123,877 | -€21,592 | -14.8% |
| Tangible fixed assets | 22/27 | €145,469 | €123,877 | -€21,592 | -14.8% |
| Plant, machinery and equipment | 23 | €4,833 | €3,207 | -€1,625 | -33.6% |
| Furniture and vehicles | 24 | €5,463 | €2,322 | -€3,141 | -57.5% |
| Leasing and similar rights | 25 | €109,266 | €94,138 | -€15,128 | -13.8% |
| Other tangible fixed assets | 26 | €25,908 | €24,210 | -€1,698 | -6.6% |
| Current assets | 29/58 | €82,009 | €93,498 | +€11,490 | +14.0% |
| Stocks and contracts in progress | 3 | €4,462 | €4,338 | -€124 | -2.8% |
| Stocks | 30/36 | €4,462 | €4,338 | -€124 | -2.8% |
| Amounts receivable within one year | 40/41 | €25,313 | €15,525 | -€9,788 | -38.7% |
| Other amounts receivable | 41 | €25,313 | €15,525 | -€9,788 | -38.7% |
| Cash at bank and in hand | 54/58 | €47,185 | €73,595 | +€26,410 | +56.0% |
| Deferred charges and accrued income | 490/1 | €5,048 | €40 | -€5,008 | -99.2% |
| Total equity and liabilities | 10/49 | €227,478 | €217,376 | -€10,102 | -4.4% |
| Equity | 10/15 | €53,112 | €58,908 | +€5,796 | +10.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,512 | €40,308 | +€5,796 | +16.8% |
| Distributable reserves | 133 | €34,512 | €40,308 | +€5,796 | +16.8% |
| Amounts payable | 17/49 | €174,366 | €158,468 | -€15,898 | -9.1% |
| Amounts payable after more than one year | 17 | €120,477 | €99,729 | -€20,748 | -17.2% |
| Financial debts | 170/4 | €120,477 | €99,729 | -€20,748 | -17.2% |
| Amounts payable within one year | 42/48 | €53,853 | €57,504 | +€3,651 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €20,195 | €20,748 | +€553 | +2.7% |
| Trade debts | 44 | €16,306 | €16,845 | +€539 | +3.3% |
| Suppliers | 440/4 | €16,306 | €16,845 | +€539 | +3.3% |
| Taxes, remuneration and social security | 45 | €17,351 | €19,910 | +€2,560 | +14.8% |
| Taxes | 450/3 | €2,594 | €3,566 | +€972 | +37.5% |
| Remuneration and social security | 454/9 | €14,757 | €16,344 | +€1,587 | +10.8% |
| Accrued charges and deferred income | 492/3 | €36 | €1,235 | +€1,199 | +3,350% |
| Remuneration, social security and pensions | 62 | €128,707 | €137,117 | +€8,410 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,736 | €21,592 | -€144 | -0.7% |
| Other operating charges | 640/8 | €3,959 | €7,134 | +€3,176 | +80.2% |
| Gross operating margin | 9900 | €165,059 | €175,801 | +€10,742 | +6.5% |
| Operating profit (loss) | 9901 | €10,657 | €9,957 | -€699 | -6.6% |
| Financial income | 75/76B | €2,643 | €2,959 | +€317 | +12.0% |
| Recurring financial income | 75 | €2,643 | €2,959 | +€317 | +12.0% |
| Financial charges | 65/66B | €4,575 | €4,326 | -€250 | -5.5% |
| Recurring financial charges | 65 | €4,575 | €4,326 | -€250 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €8,724 | €8,591 | -€133 | -1.5% |
| Income taxes | 67/77 | €2,126 | €2,795 | +€669 | +31.5% |
| Profit (loss) for the period | 9904 | €6,598 | €5,796 | -€803 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,598 | €5,796 | -€803 | -12.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.