Kabiat: 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.
Kabiat
Largest movements
- Cash -€138,929
down €138,929 (-41.1%), from €337,826 to €198,897
mainly Contributions, distributions and other (-€98,826) and Accrued charges and deferred income (-€65,232)
- Profit (loss) carried forward -€75,441
down €75,441 (-76.3%), from €98,826 to €23,385
- Accrued charges and deferred income -€65,232
no longer reported in 2024 (was €65,232)
- Trade debts +€4,907
up €4,907 (+69.3%), from €7,079 to €11,987
- Financial income +€63,181
up €63,181 (+1211.8%), from €5,214 to €68,395
- Gross operating margin -€28,925
down €28,925 (-184.8%), from -€15,654 to -€44,579
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 | €459,062 | €323,297 | -€135,765 | -29.6% |
| Fixed assets | 21/28 | €20,000 | €20,000 | = | 0.0% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €439,062 | €303,297 | -€135,765 | -30.9% |
| Amounts receivable within one year | 40/41 | €101,237 | €104,400 | +€3,164 | +3.1% |
| Other amounts receivable | 41 | €101,237 | €104,400 | +€3,164 | +3.1% |
| Cash at bank and in hand | 54/58 | €337,826 | €198,897 | -€138,929 | -41.1% |
| Total equity and liabilities | 10/49 | €459,062 | €323,297 | -€135,765 | -29.6% |
| Equity | 10/15 | €386,751 | €311,311 | -€75,441 | -19.5% |
| Contributions | 10/11 | €201,500 | €201,500 | = | 0.0% |
| Capital | 10 | €201,500 | €201,500 | = | 0.0% |
| Issued capital | 100 | €201,500 | €201,500 | = | 0.0% |
| Reserves | 13 | €86,425 | €86,425 | = | 0.0% |
| Distributable reserves | 133 | €86,425 | €86,425 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,826 | €23,385 | -€75,441 | -76.3% |
| Amounts payable | 17/49 | €72,311 | €11,987 | -€60,324 | -83.4% |
| Amounts payable within one year | 42/48 | €7,079 | €11,987 | +€4,907 | +69.3% |
| Trade debts | 44 | €7,079 | €11,987 | +€4,907 | +69.3% |
| Suppliers | 440/4 | €7,079 | €11,987 | +€4,907 | +69.3% |
| Accrued charges and deferred income | 492/3 | €65,232 | - | -€65,232 | |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€15,654 | -€44,579 | -€28,925 | -184.8% |
| Operating profit (loss) | 9901 | -€16,038 | -€44,966 | -€28,928 | -180.4% |
| Financial income | 75/76B | €5,214 | €68,395 | +€63,181 | +1211.8% |
| Recurring financial income | 75 | €5,214 | €68,395 | +€63,181 | +1211.8% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,863 | €23,385 | +€34,249 | |
| Profit (loss) for the period | 9904 | -€10,863 | €23,385 | +€34,249 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,863 | €23,385 | +€34,249 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.