K.A. DESIGN: 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.
K.A. DESIGN
Largest movements
- Tangible fixed assets +€55,623
up €55,623 (+985.0%), from €5,647 to €61,270
of which Furniture and vehicles: +€56,261
- Receivables within one year -€3,068
down €3,068 (-58.4%), from €5,252 to €2,184
- Deferred charges and accrued income -€2,036
down €2,036 (-25.0%), from €8,146 to €6,110
- Cash +€1,537
new in 2025: €1,537
mainly Other debts (+€50,148) and Net result for the year (+€13,965)
- Other debts +€50,148
up €50,148 (+235.3%), from €21,311 to €71,459
- Profit (loss) carried forward +€13,965
up €13,965 (+12.0%), from -€116,110 to -€102,145
- Short-term financial debts -€11,529
down €11,529 (-43.5%), from €26,510 to €14,981
- Gross operating margin +€36,295
up €36,295 (+99.9%), from €36,333 to €72,628
- Staff costs +€19,774
up €19,774 (+85.7%), from €23,075 to €42,849
- Depreciation -€4,930
down €4,930 (-62.1%), from €7,941 to €3,011
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.
Cash bridge derived
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 | €19,245 | €71,301 | +€52,056 | +270.5% |
| Fixed assets | 21/28 | €5,847 | €61,470 | +€55,623 | +951.3% |
| Tangible fixed assets | 22/27 | €5,647 | €61,270 | +€55,623 | +985.0% |
| Plant, machinery and equipment | 23 | €3,866 | €3,228 | -€638 | -16.5% |
| Furniture and vehicles | 24 | €1,781 | €58,042 | +€56,261 | +3159.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €13,398 | €9,831 | -€3,567 | -26.6% |
| Amounts receivable within one year | 40/41 | €5,252 | €2,184 | -€3,068 | -58.4% |
| Trade receivables | 40 | €5,252 | €2,184 | -€3,068 | -58.4% |
| Cash at bank and in hand | 54/58 | - | €1,537 | +€1,537 | |
| Deferred charges and accrued income | 490/1 | €8,146 | €6,110 | -€2,036 | -25.0% |
| Total equity and liabilities | 10/49 | €19,245 | €71,301 | +€52,056 | +270.5% |
| Equity | 10/15 | -€60,518 | -€46,553 | +€13,965 | +23.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €37,000 | €37,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€116,110 | -€102,145 | +€13,965 | +12.0% |
| Amounts payable | 17/49 | €79,763 | €117,854 | +€38,091 | +47.8% |
| Amounts payable within one year | 42/48 | €79,763 | €117,854 | +€38,091 | +47.8% |
| Financial debts | 43 | €26,510 | €14,981 | -€11,529 | -43.5% |
| Credit institutions | 430/8 | €26,510 | €14,981 | -€11,529 | -43.5% |
| Trade debts | 44 | €4,265 | €3,614 | -€651 | -15.3% |
| Suppliers | 440/4 | €4,265 | €3,614 | -€651 | -15.3% |
| Taxes, remuneration and social security | 45 | €27,677 | €27,800 | +€123 | +0.4% |
| Taxes | 450/3 | €10,262 | €6,470 | -€3,792 | -37.0% |
| Remuneration and social security | 454/9 | €17,415 | €21,330 | +€3,915 | +22.5% |
| Other amounts payable | 47/48 | €21,311 | €71,459 | +€50,148 | +235.3% |
| Remuneration, social security and pensions | 62 | €23,075 | €42,849 | +€19,774 | +85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,941 | €3,011 | -€4,930 | -62.1% |
| Other operating charges | 640/8 | €2,207 | €1,849 | -€358 | -16.2% |
| Gross operating margin | 9900 | €36,333 | €72,628 | +€36,295 | +99.9% |
| Operating profit (loss) | 9901 | €3,110 | €24,919 | +€21,809 | +701.3% |
| Financial charges | 65/66B | €10,901 | €10,954 | +€53 | +0.5% |
| Recurring financial charges | 65 | €10,901 | €10,954 | +€53 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,791 | €13,965 | +€21,756 | |
| Income taxes | 67/77 | €312 | - | -€312 | |
| Profit (loss) for the period | 9904 | -€8,103 | €13,965 | +€22,068 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,103 | €13,965 | +€22,068 |
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 9 October 2026 via checked.be.