K.A.Y.A. CONSTRUCT: 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.Y.A. CONSTRUCT
Largest movements
- Cash +€4,096
up €4,096 (+97,056%), from €4 to €4,100
mainly Other debts (+€6,941) and Receivables within one year (+€3,696)
- Receivables within one year -€3,696
down €3,696 (-85.1%), from €4,342 to €646
of which Trade receivables: -€2,900
- Tangible fixed assets -€216
down €216 (-28.9%), from €747 to €531
- Debts after one year -€10,000
no longer reported in 2025 (was €10,000)
- Other debts +€6,941
up €6,941 (+12.3%), from €56,609 to €63,550
- Profit (loss) carried forward +€2,607
up €2,607 (+2.7%), from -€96,408 to -€93,801
- Trade debts +€1,332
up €1,332 (+6.3%), from €21,011 to €22,342
- Tax, wage and social debts -€708
down €708 (-97.3%), from €728 to €20
- Gross operating margin +€9,862
up €9,862, from -€4,736 to €5,126
- Taxes +€1,497
up €1,497, from -€72 to €1,425
- Depreciation -€1,104
down €1,104 (-83.7%), from €1,319 to €216
- Other operating charges -€828
down €828 (-60.6%), from €1,367 to €539
- Financial charges +€78
up €78 (+29.8%), from €261 to €339
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 | €5,093 | €5,277 | +€184 | +3.6% |
| Fixed assets | 21/28 | €747 | €531 | -€216 | -28.9% |
| Tangible fixed assets | 22/27 | €747 | €531 | -€216 | -28.9% |
| Plant, machinery and equipment | 23 | €747 | €531 | -€216 | -28.9% |
| Current assets | 29/58 | €4,346 | €4,746 | +€400 | +9.2% |
| Amounts receivable within one year | 40/41 | €4,342 | €646 | -€3,696 | -85.1% |
| Trade receivables | 40 | €2,900 | - | -€2,900 | |
| Other amounts receivable | 41 | €1,442 | €646 | -€796 | -55.2% |
| Cash at bank and in hand | 54/58 | €4 | €4,100 | +€4,096 | +97,056% |
| Total equity and liabilities | 10/49 | €5,093 | €5,277 | +€184 | +3.6% |
| Equity | 10/15 | -€83,348 | -€80,741 | +€2,607 | +3.1% |
| Contributions | 10/11 | €13,060 | €13,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,408 | -€93,801 | +€2,607 | +2.7% |
| Amounts payable | 17/49 | €88,440 | €86,018 | -€2,423 | -2.7% |
| Amounts payable after more than one year | 17 | €10,000 | - | -€10,000 | |
| Financial debts | 170/4 | €10,000 | - | -€10,000 | |
| Amounts payable within one year | 42/48 | €78,440 | €86,018 | +€7,577 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €93 | - | -€93 | |
| Financial debts | 43 | - | €106 | +€106 | |
| Credit institutions | 430/8 | - | €106 | +€106 | |
| Trade debts | 44 | €21,011 | €22,342 | +€1,332 | +6.3% |
| Suppliers | 440/4 | €21,011 | €22,342 | +€1,332 | +6.3% |
| Taxes, remuneration and social security | 45 | €728 | €20 | -€708 | -97.3% |
| Taxes | 450/3 | €728 | €20 | -€708 | -97.3% |
| Other amounts payable | 47/48 | €56,609 | €63,550 | +€6,941 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,319 | €216 | -€1,104 | -83.7% |
| Other operating charges | 640/8 | €1,367 | €539 | -€828 | -60.6% |
| Non-recurring operating charges | 66A | €48,553 | - | -€48,553 | |
| Gross operating margin | 9900 | -€4,736 | €5,126 | +€9,862 | |
| Operating profit (loss) | 9901 | -€55,976 | €4,372 | +€60,347 | |
| Financial charges | 65/66B | €261 | €339 | +€78 | +29.8% |
| Recurring financial charges | 65 | €261 | €339 | +€78 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | -€56,237 | €4,033 | +€60,270 | |
| Income taxes | 67/77 | -€72 | €1,425 | +€1,497 | |
| Profit (loss) for the period | 9904 | -€56,165 | €2,607 | +€58,773 | |
| Profit (loss) for the period to be appropriated | 9905 | -€56,165 | €2,607 | +€58,773 |
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 30 October 2026 via checked.be.