KA - Productions: 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 - Productions
Largest movements
- Receivables within one year -€8,836
down €8,836 (-51.9%), from €17,020 to €8,184
of which Trade receivables: -€10,353
- Cash -€4,599
down €4,599 (-83.0%), from €5,541 to €942
mainly Net result for the year (-€9,913) and Investment in fixed assets (net) (-€5,174)
- Profit (loss) carried forward -€9,913
down €9,913, from €8,623 to -€1,290
- Trade debts -€4,208
no longer reported in 2025 (was €4,208)
- Tax, wage and social debts +€2,562
up €2,562 (+43.0%), from €5,961 to €8,523
of which Remuneration and social security: +€2,950
- Other debts -€1,425
down €1,425 (-15.9%), from €8,970 to €7,545
- Gross operating margin -€14,920
down €14,920, from €13,425 to -€1,495
- Depreciation +€3,833
up €3,833 (+330%), from €1,163 to €4,996
- Financial charges +€2,628
up €2,628 (+505%), from €520 to €3,149
- Taxes -€2,448
down €2,448 (-94.9%), from €2,580 to €132
- Other operating charges -€299
down €299 (-55.6%), from €538 to €239
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 | €36,762 | €23,779 | -€12,983 | -35.3% |
| Fixed assets | 21/28 | €13,052 | €13,230 | +€178 | +1.4% |
| Tangible fixed assets | 22/27 | €13,052 | €13,230 | +€178 | +1.4% |
| Plant, machinery and equipment | 23 | €13,052 | €13,230 | +€178 | +1.4% |
| Current assets | 29/58 | €23,710 | €10,549 | -€13,161 | -55.5% |
| Amounts receivable within one year | 40/41 | €17,020 | €8,184 | -€8,836 | -51.9% |
| Trade receivables | 40 | €16,733 | €6,381 | -€10,353 | -61.9% |
| Other amounts receivable | 41 | €286 | €1,803 | +€1,517 | +530% |
| Cash at bank and in hand | 54/58 | €5,541 | €942 | -€4,599 | -83.0% |
| Deferred charges and accrued income | 490/1 | €1,149 | €1,423 | +€274 | +23.8% |
| Total equity and liabilities | 10/49 | €36,762 | €23,779 | -€12,983 | -35.3% |
| Equity | 10/15 | €9,623 | -€290 | -€9,913 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,623 | -€1,290 | -€9,913 | |
| Amounts payable | 17/49 | €27,139 | €24,068 | -€3,070 | -11.3% |
| Amounts payable after more than one year | 17 | €8,000 | €8,000 | = | 0.0% |
| Financial debts | 170/4 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,139 | €16,068 | -€3,070 | -16.0% |
| Trade debts | 44 | €4,208 | - | -€4,208 | |
| Suppliers | 440/4 | €4,208 | - | -€4,208 | |
| Taxes, remuneration and social security | 45 | €5,961 | €8,523 | +€2,562 | +43.0% |
| Taxes | 450/3 | €5,961 | €5,573 | -€388 | -6.5% |
| Remuneration and social security | 454/9 | - | €2,950 | +€2,950 | |
| Other amounts payable | 47/48 | €8,970 | €7,545 | -€1,425 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,163 | €4,996 | +€3,833 | +330% |
| Other operating charges | 640/8 | €538 | €239 | -€299 | -55.6% |
| Gross operating margin | 9900 | €13,425 | -€1,495 | -€14,920 | |
| Operating profit (loss) | 9901 | €11,724 | -€6,730 | -€18,454 | |
| Financial income | 75/76B | - | €98 | +€98 | |
| Recurring financial income | 75 | - | €98 | +€98 | |
| Financial charges | 65/66B | €520 | €3,149 | +€2,628 | +505% |
| Recurring financial charges | 65 | €520 | €3,149 | +€2,628 | +505% |
| Profit (loss) for the period before taxes | 9903 | €11,204 | -€9,781 | -€20,985 | |
| Income taxes | 67/77 | €2,580 | €132 | -€2,448 | -94.9% |
| Profit (loss) for the period | 9904 | €8,623 | -€9,913 | -€18,537 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,623 | -€9,913 | -€18,537 |
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 29 October 2026 via checked.be.