O.KIR: 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.
O.KIR
Largest movements
- Cash +€18,013
up €18,013 (+55.2%), from €32,627 to €50,640
mainly Debts after one year (+€8,880) and Investment in fixed assets (net) (+€6,336)
- Tangible fixed assets -€8,540
down €8,540 (-46.4%), from €18,403 to €9,863
of which Furniture and vehicles: -€17,040
- Deferred charges and accrued income -€2,141
no longer reported in 2025 (was €2,141)
- Debts after one year +€8,880
up €8,880 (+77.2%), from €11,500 to €20,380
- Current portion of long-term debt +€4,843
up €4,843 (+59.2%), from €8,175 to €13,018
- Profit (loss) carried forward -€4,744
down €4,744 (-55.6%), from €8,527 to €3,783
- Tax, wage and social debts -€1,797
down €1,797 (-24.7%), from €7,269 to €5,472
- Gross operating margin -€14,254
down €14,254 (-80.7%), from €17,655 to €3,401
- Depreciation -€12,097
down €12,097 (-84.6%), from €14,301 to €2,204
- Taxes -€2,773
down €2,773 (-92.6%), from €2,993 to €221
- Financial charges +€1,390
up €1,390 (+116%), from €1,194 to €2,585
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 | €56,063 | €63,322 | +€7,259 | +12.9% |
| Fixed assets | 21/28 | €18,403 | €9,863 | -€8,540 | -46.4% |
| Tangible fixed assets | 22/27 | €18,403 | €9,863 | -€8,540 | -46.4% |
| Plant, machinery and equipment | 23 | €1,218 | €937 | -€281 | -23.0% |
| Furniture and vehicles | 24 | €17,185 | €145 | -€17,040 | -99.2% |
| Other tangible fixed assets | 26 | - | €8,781 | +€8,781 | |
| Current assets | 29/58 | €37,661 | €53,459 | +€15,798 | +41.9% |
| Stocks and contracts in progress | 3 | €2,809 | €2,819 | +€10 | +0.4% |
| Stocks | 30/36 | €2,809 | €2,819 | +€10 | +0.4% |
| Amounts receivable within one year | 40/41 | €84 | - | -€84 | |
| Other amounts receivable | 41 | €84 | - | -€84 | |
| Cash at bank and in hand | 54/58 | €32,627 | €50,640 | +€18,013 | +55.2% |
| Deferred charges and accrued income | 490/1 | €2,141 | - | -€2,141 | |
| Total equity and liabilities | 10/49 | €56,063 | €63,322 | +€7,259 | +12.9% |
| Equity | 10/15 | €28,527 | €23,783 | -€4,744 | -16.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,527 | €3,783 | -€4,744 | -55.6% |
| Amounts payable | 17/49 | €27,536 | €39,539 | +€12,003 | +43.6% |
| Amounts payable after more than one year | 17 | €11,500 | €20,380 | +€8,880 | +77.2% |
| Financial debts | 170/4 | €11,500 | €20,380 | +€8,880 | +77.2% |
| Amounts payable within one year | 42/48 | €16,036 | €19,159 | +€3,123 | +19.5% |
| Current portion of amounts payable after more than one year | 42 | €8,175 | €13,018 | +€4,843 | +59.2% |
| Trade debts | 44 | €592 | €669 | +€77 | +13.0% |
| Suppliers | 440/4 | €592 | €669 | +€77 | +13.0% |
| Taxes, remuneration and social security | 45 | €7,269 | €5,472 | -€1,797 | -24.7% |
| Taxes | 450/3 | €7,269 | €5,472 | -€1,797 | -24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,301 | €2,204 | -€12,097 | -84.6% |
| Other operating charges | 640/8 | €826 | €949 | +€123 | +14.9% |
| Non-recurring operating charges | 66A | - | €2,187 | +€2,187 | |
| Gross operating margin | 9900 | €17,655 | €3,401 | -€14,254 | -80.7% |
| Operating profit (loss) | 9901 | €2,528 | -€1,939 | -€4,467 | |
| Financial charges | 65/66B | €1,194 | €2,585 | +€1,390 | +116% |
| Recurring financial charges | 65 | €1,194 | €2,585 | +€1,390 | +116% |
| Profit (loss) for the period before taxes | 9903 | €1,334 | -€4,524 | -€5,858 | |
| Income taxes | 67/77 | €2,993 | €221 | -€2,773 | -92.6% |
| Profit (loss) for the period | 9904 | -€1,659 | -€4,744 | -€3,085 | -186% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,659 | -€4,744 | -€3,085 | -186% |
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 25 October 2026 via checked.be.