KA Building: 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.
KA Building
Largest movements
- Receivables within one year +€131,027
up €131,027 (+254%), from €51,613 to €182,640
of which Trade receivables: +€98,641
- Tangible fixed assets +€33,429
new in 2024: €33,429
- Receivables after one year -€10,000
no longer reported in 2024 (was €10,000)
- Cash +€4,026
new in 2024: €4,026
mainly Trade debts (+€142,068) and Net result for the year (+€18,161)
- Financial fixed assets +€3,750
new in 2024: €3,750
- Trade debts +€142,068
up €142,068 (+314%), from €45,204 to €187,272
- Profit (loss) carried forward +€18,161
up €18,161 (+469%), from €3,869 to €22,031
- Tax, wage and social debts +€3,253
up €3,253 (+252%), from €1,290 to €4,542
- Gross operating margin +€14,574
up €14,574 (+227%), from €6,409 to €20,983
- Other operating charges +€1,646
new in 2024: €1,646
- Taxes -€1,290
no longer reported in 2024 (was €1,290)
- Depreciation +€861
new in 2024: €861
- Financial charges +€316
new in 2024: €316
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.
Derived cash bridge
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 | €61,613 | €223,845 | +€162,232 | +263% |
| Fixed assets | 21/28 | - | €37,179 | +€37,179 | |
| Tangible fixed assets | 22/27 | - | €33,429 | +€33,429 | |
| Furniture and vehicles | 24 | - | €33,429 | +€33,429 | |
| Financial fixed assets | 28 | - | €3,750 | +€3,750 | |
| Current assets | 29/58 | €61,613 | €186,666 | +€125,053 | +203% |
| Amounts receivable after more than one year | 29 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 291 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €51,613 | €182,640 | +€131,027 | +254% |
| Trade receivables | 40 | €51,613 | €150,254 | +€98,641 | +191% |
| Other amounts receivable | 41 | - | €32,386 | +€32,386 | |
| Cash at bank and in hand | 54/58 | - | €4,026 | +€4,026 | |
| Total equity and liabilities | 10/49 | €61,613 | €223,845 | +€162,232 | +263% |
| Equity | 10/15 | €13,869 | €32,031 | +€18,161 | +131% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,869 | €22,031 | +€18,161 | +469% |
| Amounts payable | 17/49 | €47,744 | €191,814 | +€144,070 | +302% |
| Amounts payable within one year | 42/48 | €47,744 | €191,814 | +€144,070 | +302% |
| Trade debts | 44 | €45,204 | €187,272 | +€142,068 | +314% |
| Suppliers | 440/4 | €45,204 | €187,272 | +€142,068 | +314% |
| Taxes, remuneration and social security | 45 | €1,290 | €4,542 | +€3,253 | +252% |
| Taxes | 450/3 | €1,290 | €4,542 | +€3,253 | +252% |
| Other amounts payable | 47/48 | €1,250 | - | -€1,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €861 | +€861 | |
| Other operating charges | 640/8 | - | €1,646 | +€1,646 | |
| Gross operating margin | 9900 | €6,409 | €20,983 | +€14,574 | +227% |
| Operating profit (loss) | 9901 | €6,409 | €18,477 | +€12,068 | +188% |
| Financial charges | 65/66B | - | €316 | +€316 | |
| Recurring financial charges | 65 | - | €316 | +€316 | |
| Profit (loss) for the period before taxes | 9903 | €6,409 | €18,161 | +€11,752 | +183% |
| Income taxes | 67/77 | €1,290 | - | -€1,290 | |
| Profit (loss) for the period | 9904 | €5,119 | €18,161 | +€13,042 | +255% |
| Profit (loss) for the period to be appropriated | 9905 | €5,119 | €18,161 | +€13,042 | +255% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.