CKAI: 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.
CKAI
Largest movements
- Tangible fixed assets -€8,498
down €8,498 (-43.8%), from €19,404 to €10,906
- Cash +€7,520
up €7,520 (+1,736%), from €433 to €7,953
mainly Other debts (+€55,911) and Contributions, distributions and other (+€24,000)
- Receivables within one year -€1,716
down €1,716 (-69.6%), from €2,466 to €750
of which Other amounts receivable: -€1,727
- Profit (loss) carried forward -€82,986
down €82,986 (-272%), from -€30,474 to -€113,459
- Other debts +€55,911
new in 2025: €55,911
- Contributions +€24,000
up €24,000 (+54.5%), from €44,000 to €68,000
- Trade debts +€3,110
up €3,110 (+655%), from €475 to €3,585
- Tax, wage and social debts -€2,729
down €2,729 (-25.5%), from €10,683 to €7,954
of which Taxes: -€4,633
- Purchases and services +€37,367
new in 2025: €37,367
- Gross operating margin -€32,912
down €32,912, from €12,935 to -€19,978
- Turnover -€5,061
down €5,061 (-39.1%), from €12,935 to €7,874
- Taxes +€2,504
new in 2025: €2,504
- Other operating charges +€1,711
up €1,711 (+262%), from €654 to €2,366
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 | €24,684 | €21,990 | -€2,694 | -10.9% |
| Fixed assets | 21/28 | €21,786 | €13,287 | -€8,498 | -39.0% |
| Tangible fixed assets | 22/27 | €19,404 | €10,906 | -€8,498 | -43.8% |
| Furniture and vehicles | 24 | €19,404 | €10,906 | -€8,498 | -43.8% |
| Financial fixed assets | 28 | €2,382 | €2,382 | = | 0.0% |
| Current assets | 29/58 | €2,899 | €8,703 | +€5,804 | +200% |
| Amounts receivable within one year | 40/41 | €2,466 | €750 | -€1,716 | -69.6% |
| Trade receivables | 40 | - | €11 | +€11 | |
| Other amounts receivable | 41 | €2,466 | €739 | -€1,727 | -70.0% |
| Cash at bank and in hand | 54/58 | €433 | €7,953 | +€7,520 | +1,736% |
| Total equity and liabilities | 10/49 | €24,684 | €21,990 | -€2,694 | -10.9% |
| Equity | 10/15 | €13,526 | -€45,459 | -€58,986 | |
| Contributions | 10/11 | €44,000 | €68,000 | +€24,000 | +54.5% |
| Contributions outside capital | 11 | €44,000 | €68,000 | +€24,000 | +54.5% |
| Other | 1109/19 | €44,000 | €68,000 | +€24,000 | +54.5% |
| Profit (loss) carried forward | 14 | -€30,474 | -€113,459 | -€82,986 | -272% |
| Amounts payable | 17/49 | €11,158 | €67,450 | +€56,292 | +504% |
| Amounts payable within one year | 42/48 | €11,158 | €67,450 | +€56,292 | +504% |
| Trade debts | 44 | €475 | €3,585 | +€3,110 | +655% |
| Suppliers | 440/4 | €475 | €3,585 | +€3,110 | +655% |
| Taxes, remuneration and social security | 45 | €10,683 | €7,954 | -€2,729 | -25.5% |
| Taxes | 450/3 | €4,633 | - | -€4,633 | |
| Remuneration and social security | 454/9 | €6,050 | €7,954 | +€1,904 | +31.5% |
| Other amounts payable | 47/48 | - | €55,911 | +€55,911 | |
| Turnover | 70 | €12,935 | €7,874 | -€5,061 | -39.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €37,367 | +€37,367 | |
| Remuneration, social security and pensions | 62 | €50,782 | €49,316 | -€1,467 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,892 | €8,498 | +€1,606 | +23.3% |
| Other operating charges | 640/8 | €654 | €2,366 | +€1,711 | +262% |
| Gross operating margin | 9900 | €12,935 | -€19,978 | -€32,912 | |
| Operating profit (loss) | 9901 | -€45,394 | -€80,158 | -€34,763 | -76.6% |
| Financial income | 75/76B | €7 | €0 | -€7 | -96.7% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -96.7% |
| Financial charges | 65/66B | €281 | €325 | +€43 | +15.4% |
| Recurring financial charges | 65 | €281 | €325 | +€43 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | -€45,668 | -€80,482 | -€34,814 | -76.2% |
| Income taxes | 67/77 | - | €2,504 | +€2,504 | |
| Profit (loss) for the period | 9904 | -€45,668 | -€82,986 | -€37,317 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,668 | -€82,986 | -€37,317 | -81.7% |
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 20 October 2026 via checked.be.