KA GENERAL: 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 GENERAL
Largest movements
- Receivables within one year +€69,913
up €69,913 (+1454.2%), from €4,808 to €74,721
of which Other amounts receivable: +€38,079
- Cash -€6,758
down €6,758 (-99.5%), from €6,792 to €34
mainly Receivables within one year (-€69,913) and Investment in fixed assets (net) (-€5,700)
- Tangible fixed assets +€4,560
new in 2024: €4,560
- Trade debts +€37,737
up €37,737 (+277.2%), from €13,613 to €51,350
- Profit (loss) carried forward +€31,466
up €31,466, from -€8,501 to €22,965
- Other debts -€1,488
no longer reported in 2024 (was €1,488)
- Gross operating margin +€40,863
up €40,863, from -€8,414 to €32,448
- Depreciation +€1,140
new in 2024: €1,140
- Other operating charges +€360
up €360 (+497.0%), from €72 to €432
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 | €11,600 | €79,315 | +€67,715 | +583.8% |
| Fixed assets | 21/28 | - | €4,560 | +€4,560 | |
| Tangible fixed assets | 22/27 | - | €4,560 | +€4,560 | |
| Furniture and vehicles | 24 | - | €4,560 | +€4,560 | |
| Current assets | 29/58 | €11,600 | €74,755 | +€63,155 | +544.5% |
| Amounts receivable within one year | 40/41 | €4,808 | €74,721 | +€69,913 | +1454.2% |
| Trade receivables | 40 | €1,972 | €33,806 | +€31,834 | +1614.3% |
| Other amounts receivable | 41 | €2,836 | €40,914 | +€38,079 | +1342.9% |
| Cash at bank and in hand | 54/58 | €6,792 | €34 | -€6,758 | -99.5% |
| Total equity and liabilities | 10/49 | €11,600 | €79,315 | +€67,715 | +583.8% |
| Equity | 10/15 | -€3,501 | €27,965 | +€31,466 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,501 | €22,965 | +€31,466 | |
| Amounts payable | 17/49 | €15,101 | €51,350 | +€36,249 | +240.0% |
| Amounts payable within one year | 42/48 | €15,101 | €51,350 | +€36,249 | +240.0% |
| Trade debts | 44 | €13,613 | €51,350 | +€37,737 | +277.2% |
| Suppliers | 440/4 | €13,613 | €51,350 | +€37,737 | +277.2% |
| Other amounts payable | 47/48 | €1,488 | - | -€1,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,140 | +€1,140 | |
| Other operating charges | 640/8 | €72 | €432 | +€360 | +497.0% |
| Gross operating margin | 9900 | -€8,414 | €32,448 | +€40,863 | |
| Operating profit (loss) | 9901 | -€8,487 | €30,876 | +€39,363 | |
| Financial charges | 65/66B | €15 | €310 | +€295 | +1997.0% |
| Recurring financial charges | 65 | €15 | €310 | +€295 | +1997.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,501 | €30,566 | +€39,068 | |
| Profit (loss) for the period | 9904 | -€8,501 | €30,566 | +€39,068 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,501 | €30,566 | +€39,068 |
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 9 October 2026 via checked.be.