K.A.IUS: what changed
Two fiscal 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.IUS
Largest movements
- Receivables within one year -€27,723
down €27,723 (-54.4%), from €51,000 to €23,276
of which Other amounts receivable: -€23,916
- Cash +€4,825
up €4,825 (+10.3%), from €46,621 to €51,446
mainly Receivables within one year (+€27,723) and Net result for the year (+€25,888)
- Accrued charges and deferred income -€60,593
no longer reported in 2025 (was €60,593)
- Reserves +€25,888
up €25,888 (+83.4%), from €31,038 to €56,927
- Tax, wage and social debts +€15,834
up €15,834 (+510.1%), from €3,104 to €18,938
- Trade debts -€4,041
down €4,041 (-95.1%), from €4,250 to €209
- Gross operating margin -€10,730
down €10,730 (-23.1%), from €46,517 to €35,787
- Taxes -€2,965
down €2,965 (-23.1%), from €12,844 to €9,879
- Depreciation -€2,155
down €2,155 (-57.2%), from €3,768 to €1,613
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 | €101,985 | €79,073 | -€22,912 | -22.5% |
| Fixed assets | 21/28 | €4,365 | €4,352 | -€13 | -0.3% |
| Tangible fixed assets | 22/27 | €3,629 | €3,616 | -€13 | -0.4% |
| Furniture and vehicles | 24 | €3,629 | €3,616 | -€13 | -0.4% |
| Financial fixed assets | 28 | €736 | €736 | = | 0.0% |
| Current assets | 29/58 | €97,620 | €74,722 | -€22,898 | -23.5% |
| Amounts receivable within one year | 40/41 | €51,000 | €23,276 | -€27,723 | -54.4% |
| Trade receivables | 40 | €5,234 | €1,426 | -€3,808 | -72.8% |
| Other amounts receivable | 41 | €45,766 | €21,850 | -€23,916 | -52.3% |
| Cash at bank and in hand | 54/58 | €46,621 | €51,446 | +€4,825 | +10.3% |
| Total equity and liabilities | 10/49 | €101,985 | €79,073 | -€22,912 | -22.5% |
| Equity | 10/15 | €34,038 | €59,927 | +€25,888 | +76.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €31,038 | €56,927 | +€25,888 | +83.4% |
| Distributable reserves | 133 | €31,038 | €56,927 | +€25,888 | +83.4% |
| Amounts payable | 17/49 | €67,947 | €19,147 | -€48,800 | -71.8% |
| Amounts payable within one year | 42/48 | €7,354 | €19,147 | +€11,793 | +160.4% |
| Trade debts | 44 | €4,250 | €209 | -€4,041 | -95.1% |
| Suppliers | 440/4 | €4,250 | €209 | -€4,041 | -95.1% |
| Taxes, remuneration and social security | 45 | €3,104 | €18,938 | +€15,834 | +510.1% |
| Taxes | 450/3 | €3,104 | €18,938 | +€15,834 | +510.1% |
| Accrued charges and deferred income | 492/3 | €60,593 | - | -€60,593 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,768 | €1,613 | -€2,155 | -57.2% |
| Gross operating margin | 9900 | €46,517 | €35,787 | -€10,730 | -23.1% |
| Operating profit (loss) | 9901 | €42,749 | €34,174 | -€8,575 | -20.1% |
| Financial income | 75/76B | €1,222 | €1,672 | +€449 | +36.7% |
| Recurring financial income | 75 | €1,222 | €1,672 | +€449 | +36.7% |
| Financial charges | 65/66B | €89 | €78 | -€11 | -12.0% |
| Recurring financial charges | 65 | €89 | €78 | -€11 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €43,882 | €35,767 | -€8,115 | -18.5% |
| Income taxes | 67/77 | €12,844 | €9,879 | -€2,965 | -23.1% |
| Profit (loss) for the period | 9904 | €31,038 | €25,888 | -€5,150 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,038 | €25,888 | -€5,150 | -16.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.