A-KYMA: 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.
A-KYMA
Largest movements
- Receivables within one year -€6,693
down €6,693 (-14.2%), from €47,020 to €40,326
of which Trade receivables: -€11,964
- Tangible fixed assets -€3,015
down €3,015 (-48.7%), from €6,186 to €3,172
of which Furniture and vehicles: -€2,388
- Cash +€1,791
up €1,791 (+2.6%), from €69,772 to €71,564
mainly Net result for the year (+€9,198) and Receivables within one year (+€6,693)
- Deferred charges and accrued income +€1,446
up €1,446 (+63.5%), from €2,277 to €3,723
- Other debts -€20,000
down €20,000 (-100%), from €20,000 to €0
- Profit (loss) carried forward +€9,198
up €9,198 (+28.4%), from €32,380 to €41,578
- Tax, wage and social debts +€3,332
up €3,332 (+19.5%), from €17,057 to €20,389
- Gross operating margin -€18,299
down €18,299 (-45.2%), from €40,478 to €22,179
- Depreciation -€1,283
down €1,283 (-29.9%), from €4,298 to €3,015
- Other operating charges -€455
down €455 (-31.0%), from €1,468 to €1,014
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 | €125,655 | €119,184 | -€6,471 | -5.1% |
| Fixed assets | 21/28 | €6,586 | €3,572 | -€3,015 | -45.8% |
| Tangible fixed assets | 22/27 | €6,186 | €3,172 | -€3,015 | -48.7% |
| Furniture and vehicles | 24 | €3,485 | €1,097 | -€2,388 | -68.5% |
| Other tangible fixed assets | 26 | €2,701 | €2,075 | -€626 | -23.2% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €119,069 | €115,612 | -€3,457 | -2.9% |
| Amounts receivable within one year | 40/41 | €47,020 | €40,326 | -€6,693 | -14.2% |
| Trade receivables | 40 | €35,318 | €23,355 | -€11,964 | -33.9% |
| Other amounts receivable | 41 | €11,701 | €16,972 | +€5,270 | +45.0% |
| Cash at bank and in hand | 54/58 | €69,772 | €71,564 | +€1,791 | +2.6% |
| Deferred charges and accrued income | 490/1 | €2,277 | €3,723 | +€1,446 | +63.5% |
| Total equity and liabilities | 10/49 | €125,655 | €119,184 | -€6,471 | -5.1% |
| Equity | 10/15 | €85,665 | €94,862 | +€9,198 | +10.7% |
| Contributions | 10/11 | €15,207 | €15,207 | = | 0.0% |
| Reserves | 13 | €38,078 | €38,078 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,040 | €16,040 | = | 0.0% |
| Distributable reserves | 133 | €22,037 | €22,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,380 | €41,578 | +€9,198 | +28.4% |
| Amounts payable | 17/49 | €39,991 | €24,322 | -€15,669 | -39.2% |
| Amounts payable within one year | 42/48 | €39,991 | €24,322 | -€15,669 | -39.2% |
| Trade debts | 44 | €2,933 | €3,933 | +€1,000 | +34.1% |
| Suppliers | 440/4 | €2,933 | €3,933 | +€1,000 | +34.1% |
| Taxes, remuneration and social security | 45 | €17,057 | €20,389 | +€3,332 | +19.5% |
| Taxes | 450/3 | €17,057 | €20,389 | +€3,332 | +19.5% |
| Other amounts payable | 47/48 | €20,000 | €0 | -€20,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,298 | €3,015 | -€1,283 | -29.9% |
| Other operating charges | 640/8 | €1,468 | €1,014 | -€455 | -31.0% |
| Gross operating margin | 9900 | €40,478 | €22,179 | -€18,299 | -45.2% |
| Operating profit (loss) | 9901 | €34,712 | €18,151 | -€16,562 | -47.7% |
| Financial income | 75/76B | €496 | €461 | -€35 | -7.1% |
| Recurring financial income | 75 | €496 | €461 | -€35 | -7.1% |
| Financial charges | 65/66B | €472 | €402 | -€70 | -14.8% |
| Recurring financial charges | 65 | €472 | €402 | -€70 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €34,736 | €18,210 | -€16,527 | -47.6% |
| Income taxes | 67/77 | €9,093 | €9,012 | -€81 | -0.9% |
| Profit (loss) for the period | 9904 | €25,644 | €9,198 | -€16,446 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,644 | €9,198 | -€16,446 | -64.1% |
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 18 October 2026 via checked.be.