KAAI UPKOT: what changed
KAAI UPKOT
Largest movements
- Tangible fixed assets -€200,200
down €200,200 (-3.8%), from €5.2m to €5.0m
- Receivables within one year +€93,857
up €93,857 (+13,908%), from €675 to €94,532
of which Other amounts receivable: +€90,000
- Cash -€87,207
down €87,207 (-64.4%), from €135,421 to €48,215
mainly Net result for the year (-€103,970) and Contributions, distributions and other (-€100,000)
- Profit (loss) carried forward -€103,970
down €103,970 (-12.1%), from -€860,168 to -€964,139
- Contributions -€100,000
down €100,000 (-3.7%), from €2.7m to €2.6m
- Financial charges +€5,683
up €5,683 (+11.0%), from €51,576 to €57,259
- Gross operating margin -€3,612
down €3,612 (-2.1%), from €174,737 to €171,125
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,370,379 | €5,176,911 | -€193,468 | -3.6% |
| Fixed assets | 21/28 | €5,227,200 | €5,027,000 | -€200,200 | -3.8% |
| Tangible fixed assets | 22/27 | €5,227,200 | €5,027,000 | -€200,200 | -3.8% |
| Land and buildings | 22 | €5,227,200 | €5,027,000 | -€200,200 | -3.8% |
| Current assets | 29/58 | €143,179 | €149,911 | +€6,732 | +4.7% |
| Amounts receivable within one year | 40/41 | €675 | €94,532 | +€93,857 | +13,908% |
| Trade receivables | 40 | €675 | €4,532 | +€3,857 | +572% |
| Other amounts receivable | 41 | - | €90,000 | +€90,000 | |
| Cash at bank and in hand | 54/58 | €135,421 | €48,215 | -€87,207 | -64.4% |
| Deferred charges and accrued income | 490/1 | €7,083 | €7,165 | +€82 | +1.2% |
| Total equity and liabilities | 10/49 | €5,370,379 | €5,176,911 | -€193,468 | -3.6% |
| Equity | 10/15 | €1,872,751 | €1,668,780 | -€203,970 | -10.9% |
| Contributions | 10/11 | €2,732,919 | €2,632,919 | -€100,000 | -3.7% |
| Profit (loss) carried forward | 14 | -€860,168 | -€964,139 | -€103,970 | -12.1% |
| Amounts payable | 17/49 | €3,497,628 | €3,508,131 | +€10,503 | +0.3% |
| Amounts payable after more than one year | 17 | €3,480,000 | €3,480,000 | = | 0.0% |
| Financial debts | 170/4 | €3,480,000 | €3,480,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €843 | €8,657 | +€7,814 | +927% |
| Trade debts | 44 | €843 | €8,657 | +€7,814 | +927% |
| Suppliers | 440/4 | €843 | €8,657 | +€7,814 | +927% |
| Accrued charges and deferred income | 492/3 | €16,785 | €19,474 | +€2,689 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200,200 | €200,200 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €906 | €1,578 | +€672 | +74.2% |
| Other operating charges | 640/8 | €16,835 | €17,474 | +€639 | +3.8% |
| Gross operating margin | 9900 | €174,737 | €171,125 | -€3,612 | -2.1% |
| Operating profit (loss) | 9901 | -€43,204 | -€48,127 | -€4,923 | -11.4% |
| Financial income | 75/76B | €1,886 | €1,416 | -€470 | -24.9% |
| Recurring financial income | 75 | €1,886 | €1,416 | -€470 | -24.9% |
| Financial charges | 65/66B | €51,576 | €57,259 | +€5,683 | +11.0% |
| Recurring financial charges | 65 | €51,576 | €57,259 | +€5,683 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | -€92,895 | -€103,970 | -€11,076 | -11.9% |
| Profit (loss) for the period | 9904 | -€92,895 | -€103,970 | -€11,076 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€92,895 | -€103,970 | -€11,076 | -11.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.