K&KA: 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&KA
Largest movements
- Cash +€18,256
up €18,256 (+245.6%), from €7,433 to €25,689
mainly Net result for the year (+€36,436) and Tax, wage and social debts (+€9,120)
- Receivables within one year +€12,734
up €12,734 (+4017.0%), from €317 to €13,051
- Tangible fixed assets -€1,000
down €1,000 (-50.0%), from €2,000 to €1,000
- Profit (loss) carried forward +€36,436
up €36,436, from -€6,466 to €29,970
- Tax, wage and social debts +€9,120
new in 2024: €9,120
- Accrued charges and deferred income -€9,107
no longer reported in 2024 (was €9,107)
- Other debts -€7,072
no longer reported in 2024 (was €7,072)
- Trade debts +€613
up €613 (+1656.8%), from €37 to €650
- Gross operating margin +€42,452
up €42,452 (+1110.7%), from €3,822 to €46,274
- Purchases and services -€9,345
down €9,345 (-37.0%), from €25,238 to €15,893
- Taxes +€9,120
new in 2024: €9,120
- Financial income +€797
new in 2024: €797
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.
Cash bridge derived
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 | €9,750 | €39,740 | +€29,990 | +307.6% |
| Fixed assets | 21/28 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Tangible fixed assets | 22/27 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Furniture and vehicles | 24 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Current assets | 29/58 | €7,750 | €38,740 | +€30,990 | +399.9% |
| Amounts receivable within one year | 40/41 | €317 | €13,051 | +€12,734 | +4017.0% |
| Other amounts receivable | 41 | €317 | €13,051 | +€12,734 | +4017.0% |
| Cash at bank and in hand | 54/58 | €7,433 | €25,689 | +€18,256 | +245.6% |
| Total equity and liabilities | 10/49 | €9,750 | €39,740 | +€29,990 | +307.6% |
| Equity | 10/15 | -€6,466 | €29,970 | +€36,436 | |
| Profit (loss) carried forward | 14 | -€6,466 | €29,970 | +€36,436 | |
| Amounts payable | 17/49 | €16,216 | €9,770 | -€6,446 | -39.8% |
| Amounts payable within one year | 42/48 | €7,109 | €9,770 | +€2,661 | +37.4% |
| Trade debts | 44 | €37 | €650 | +€613 | +1656.8% |
| Suppliers | 440/4 | €37 | €650 | +€613 | +1656.8% |
| Taxes, remuneration and social security | 45 | - | €9,120 | +€9,120 | |
| Taxes | 450/3 | - | €9,120 | +€9,120 | |
| Other amounts payable | 47/48 | €7,072 | - | -€7,072 | |
| Accrued charges and deferred income | 492/3 | €9,107 | - | -€9,107 | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,238 | €15,893 | -€9,345 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | - | €450 | +€450 | |
| Gross operating margin | 9900 | €3,822 | €46,274 | +€42,452 | +1110.7% |
| Operating profit (loss) | 9901 | €2,822 | €44,824 | +€42,002 | +1488.4% |
| Financial income | 75/76B | - | €797 | +€797 | |
| Recurring financial income | 75 | - | €797 | +€797 | |
| Financial charges | 65/66B | €181 | €65 | -€116 | -64.1% |
| Recurring financial charges | 65 | €181 | €65 | -€116 | -64.1% |
| Profit (loss) for the period before taxes | 9903 | €2,641 | €45,556 | +€42,915 | +1625.0% |
| Income taxes | 67/77 | - | €9,120 | +€9,120 | |
| Profit (loss) for the period | 9904 | €2,641 | €36,436 | +€33,795 | +1279.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,641 | €36,436 | +€33,795 | +1279.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.