KABA: 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.
KABA
Largest movements
- Cash -€8,536
down €8,536 (-51.7%), from €16,505 to €7,969
mainly Net result for the year (-€16,857) and Investment in fixed assets (net) (-€11,904)
- Financial fixed assets +€6,270
new in 2025: €6,270
- Tangible fixed assets +€4,317
up €4,317 (+368.4%), from €1,172 to €5,489
of which Plant, machinery and equipment: +€3,176
- Receivables within one year +€1,379
up €1,379 (+11.5%), from €11,949 to €13,328
of which Trade receivables: +€3,062
- Other debts +€20,273
up €20,273 (+6335.3%), from €320 to €20,593
- Profit (loss) carried forward -€16,857
down €16,857 (-70.1%), from €24,046 to €7,189
- Tax, wage and social debts -€4,760
no longer reported in 2025 (was €4,760)
- Current portion of long-term debt +€1,865
new in 2025: €1,865
- Trade debts +€1,806
new in 2025: €1,806
- Gross operating margin -€29,161
down €29,161, from €26,967 to -€2,194
- Staff costs +€7,920
up €7,920 (+252.1%), from €3,142 to €11,062
- Taxes -€6,732
no longer reported in 2025 (was €6,732)
- Depreciation +€1,128
up €1,128 (+597.0%), from €189 to €1,317
- Financial charges +€1,087
up €1,087 (+120.3%), from €904 to €1,991
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.
Cash bridge derived
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 | €29,626 | €33,056 | +€3,430 | +11.6% |
| Fixed assets | 21/28 | €1,172 | €11,759 | +€10,587 | +903.3% |
| Tangible fixed assets | 22/27 | €1,172 | €5,489 | +€4,317 | +368.4% |
| Plant, machinery and equipment | 23 | - | €3,176 | +€3,176 | |
| Furniture and vehicles | 24 | €1,172 | €899 | -€273 | -23.3% |
| Other tangible fixed assets | 26 | - | €1,414 | +€1,414 | |
| Financial fixed assets | 28 | - | €6,270 | +€6,270 | |
| Current assets | 29/58 | €28,454 | €21,297 | -€7,157 | -25.2% |
| Amounts receivable within one year | 40/41 | €11,949 | €13,328 | +€1,379 | +11.5% |
| Trade receivables | 40 | €8,688 | €11,750 | +€3,062 | +35.2% |
| Other amounts receivable | 41 | €3,261 | €1,578 | -€1,683 | -51.6% |
| Cash at bank and in hand | 54/58 | €16,505 | €7,969 | -€8,536 | -51.7% |
| Total equity and liabilities | 10/49 | €29,626 | €33,056 | +€3,430 | +11.6% |
| Equity | 10/15 | €24,546 | €7,689 | -€16,857 | -68.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,046 | €7,189 | -€16,857 | -70.1% |
| Amounts payable | 17/49 | €5,080 | €25,367 | +€20,287 | +399.3% |
| Amounts payable after more than one year | 17 | - | €1,102 | +€1,102 | |
| Financial debts | 170/4 | - | €1,102 | +€1,102 | |
| Amounts payable within one year | 42/48 | €5,080 | €24,265 | +€19,185 | +377.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,865 | +€1,865 | |
| Trade debts | 44 | - | €1,806 | +€1,806 | |
| Suppliers | 440/4 | - | €1,806 | +€1,806 | |
| Taxes, remuneration and social security | 45 | €4,760 | - | -€4,760 | |
| Taxes | 450/3 | €4,760 | - | -€4,760 | |
| Other amounts payable | 47/48 | €320 | €20,593 | +€20,273 | +6335.3% |
| Remuneration, social security and pensions | 62 | €3,142 | €11,062 | +€7,920 | +252.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €189 | €1,317 | +€1,128 | +597.0% |
| Other operating charges | 640/8 | €856 | €293 | -€563 | -65.8% |
| Gross operating margin | 9900 | €26,967 | -€2,194 | -€29,161 | |
| Operating profit (loss) | 9901 | €22,780 | -€14,866 | -€37,646 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €904 | €1,991 | +€1,087 | +120.3% |
| Recurring financial charges | 65 | €904 | €1,991 | +€1,087 | +120.3% |
| Profit (loss) for the period before taxes | 9903 | €21,876 | -€16,857 | -€38,733 | |
| Income taxes | 67/77 | €6,732 | - | -€6,732 | |
| Profit (loss) for the period | 9904 | €15,144 | -€16,857 | -€32,001 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,144 | -€16,857 | -€32,001 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.