AYA KIEVIT: 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.
AYA KIEVIT
Largest movements
- Cash +€116
up €116 (+327%), from €35 to €151
mainly Other debts (+€5,005) and Trade debts (+€689)
- Profit (loss) carried forward -€5,578
down €5,578 (-28.2%), from -€19,809 to -€25,387
- Other debts +€5,005
up €5,005 (+28.8%), from €17,391 to €22,395
- Trade debts +€689
up €689 (+739%), from €93 to €783
- Gross operating margin +€14,586
up €14,586 (+75.4%), from -€19,352 to -€4,766
- Other operating charges +€509
up €509 (+467%), from €109 to €618
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35 | €151 | +€116 | +327% |
| Current assets | 29/58 | €35 | €151 | +€116 | +327% |
| Cash at bank and in hand | 54/58 | €35 | €151 | +€116 | +327% |
| Total equity and liabilities | 10/49 | €35 | €151 | +€116 | +327% |
| Equity | 10/15 | -€17,449 | -€23,027 | -€5,578 | -32.0% |
| Contributions | 10/11 | €2,360 | €2,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,809 | -€25,387 | -€5,578 | -28.2% |
| Amounts payable | 17/49 | €17,484 | €23,178 | +€5,694 | +32.6% |
| Amounts payable within one year | 42/48 | €17,484 | €23,178 | +€5,694 | +32.6% |
| Trade debts | 44 | €93 | €783 | +€689 | +739% |
| Suppliers | 440/4 | €93 | €783 | +€689 | +739% |
| Other amounts payable | 47/48 | €17,391 | €22,395 | +€5,005 | +28.8% |
| Other operating charges | 640/8 | €109 | €618 | +€509 | +467% |
| Gross operating margin | 9900 | -€19,352 | -€4,766 | +€14,586 | +75.4% |
| Operating profit (loss) | 9901 | -€19,461 | -€5,384 | +€14,077 | +72.3% |
| Financial charges | 65/66B | €234 | €195 | -€40 | -17.0% |
| Recurring financial charges | 65 | €234 | €195 | -€40 | -17.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,695 | -€5,578 | +€14,117 | +71.7% |
| Profit (loss) for the period | 9904 | -€19,695 | -€5,578 | +€14,117 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,695 | -€5,578 | +€14,117 | +71.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.