KypITsimple: 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.
KypITsimple
Largest movements
- Cash +€119,603
up €119,603 (+95.2%), from €125,580 to €245,183
mainly Net result for the year (+€54,520) and Receivables within one year (+€47,025)
- Receivables within one year -€47,025
down €47,025 (-46.7%), from €100,660 to €53,635
of which Other amounts receivable: -€27,328
- Tangible fixed assets -€20,099
down €20,099 (-40.7%), from €49,417 to €29,318
of which Furniture and vehicles: -€15,383
- Reserves +€54,500
up €54,500 (+91.0%), from €59,900 to €114,400
- Tax, wage and social debts +€6,858
up €6,858 (+20.2%), from €34,000 to €40,858
- Current portion of long-term debt -€5,286
no longer reported in 2025 (was €5,286)
- Taxes +€16,395
up €16,395 (+78.8%), from €20,805 to €37,200
- Gross operating margin +€6,927
up €6,927 (+6.7%), from €102,685 to €109,611
- Financial income +€3,591
up €3,591 (+446%), from €805 to €4,396
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 | €276,127 | €330,319 | +€54,192 | +19.6% |
| Fixed assets | 21/28 | €49,522 | €30,237 | -€19,285 | -38.9% |
| Intangible fixed assets | 21 | - | €814 | +€814 | |
| Tangible fixed assets | 22/27 | €49,417 | €29,318 | -€20,099 | -40.7% |
| Plant, machinery and equipment | 23 | €3,842 | €2,626 | -€1,216 | -31.7% |
| Furniture and vehicles | 24 | €24,042 | €8,659 | -€15,383 | -64.0% |
| Other tangible fixed assets | 26 | €21,533 | €18,033 | -€3,500 | -16.3% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €226,605 | €300,082 | +€73,477 | +32.4% |
| Amounts receivable within one year | 40/41 | €100,660 | €53,635 | -€47,025 | -46.7% |
| Trade receivables | 40 | €42,548 | €22,851 | -€19,697 | -46.3% |
| Other amounts receivable | 41 | €58,113 | €30,784 | -€27,328 | -47.0% |
| Cash at bank and in hand | 54/58 | €125,580 | €245,183 | +€119,603 | +95.2% |
| Deferred charges and accrued income | 490/1 | €365 | €1,264 | +€899 | +246% |
| Total equity and liabilities | 10/49 | €276,127 | €330,319 | +€54,192 | +19.6% |
| Equity | 10/15 | €202,337 | €256,857 | +€54,520 | +26.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,900 | €114,400 | +€54,500 | +91.0% |
| Distributable reserves | 133 | €59,900 | €114,400 | +€54,500 | +91.0% |
| Profit (loss) carried forward | 14 | €136,237 | €136,257 | +€20 | 0.0% |
| Amounts payable | 17/49 | €73,791 | €73,462 | -€328 | -0.4% |
| Amounts payable within one year | 42/48 | €52,553 | €52,225 | -€328 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €5,286 | - | -€5,286 | |
| Trade debts | 44 | €13,268 | €11,367 | -€1,901 | -14.3% |
| Suppliers | 440/4 | €13,268 | €11,367 | -€1,901 | -14.3% |
| Taxes, remuneration and social security | 45 | €34,000 | €40,858 | +€6,858 | +20.2% |
| Taxes | 450/3 | €34,000 | €40,858 | +€6,858 | +20.2% |
| Accrued charges and deferred income | 492/3 | €21,238 | €21,238 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,421 | €21,179 | -€242 | -1.1% |
| Other operating charges | 640/8 | €850 | €612 | -€237 | -27.9% |
| Gross operating margin | 9900 | €102,685 | €109,611 | +€6,927 | +6.7% |
| Operating profit (loss) | 9901 | €80,414 | €87,820 | +€7,406 | +9.2% |
| Financial income | 75/76B | €805 | €4,396 | +€3,591 | +446% |
| Recurring financial income | 75 | €805 | €4,396 | +€3,591 | +446% |
| Financial charges | 65/66B | €436 | €495 | +€59 | +13.5% |
| Recurring financial charges | 65 | €436 | €495 | +€59 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €80,782 | €91,720 | +€10,937 | +13.5% |
| Income taxes | 67/77 | €20,805 | €37,200 | +€16,395 | +78.8% |
| Profit (loss) for the period | 9904 | €59,977 | €54,520 | -€5,457 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,977 | €54,520 | -€5,457 | -9.1% |
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 27 October 2026 via checked.be.