KAHA FOOD: 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.
KAHA FOOD
Largest movements
- Tangible fixed assets +€453
up €453 (+19.2%), from €2,354 to €2,806
- Receivables within one year -€395
down €395 (-100%), from €395 to €0
of which Other amounts receivable: -€395
- Stocks and contracts -€165
down €165 (-26.9%), from €614 to €449
- Cash +€143
up €143 (+18.4%), from €778 to €921
mainly Trade debts (+€4,036) and Current portion of long-term debt (+€1,297)
- Deferred charges and accrued income -€43
no longer reported in 2024 (was €43)
- Trade debts +€4,036
up €4,036 (+96.7%), from €4,174 to €8,210
- Tax, wage and social debts -€3,790
down €3,790 (-100%), from €3,790 to €0
of which Remuneration and social security: -€2,936
- Profit (loss) carried forward -€1,431
down €1,431 (-6.3%), from -€22,831 to -€24,262
- Current portion of long-term debt +€1,297
new in 2024: €1,297
- Other debts -€119
down €119 (-26.4%), from €451 to €332
- Gross operating margin -€2,967
down €2,967, from €2,690 to -€277
- Other operating charges -€1,864
down €1,864 (-97.8%), from €1,907 to €43
- Staff costs +€427
new in 2024: €427
- Financial charges -€141
down €141 (-92.6%), from €153 to €11
- Depreciation +€83
up €83 (+14.1%), from €590 to €673
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.
Derived cash bridge
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 | €4,183 | €4,177 | -€7 | -0.2% |
| Fixed assets | 21/28 | €2,354 | €2,806 | +€453 | +19.2% |
| Tangible fixed assets | 22/27 | €2,354 | €2,806 | +€453 | +19.2% |
| Furniture and vehicles | 24 | €2,354 | €2,806 | +€453 | +19.2% |
| Current assets | 29/58 | €1,830 | €1,370 | -€459 | -25.1% |
| Stocks and contracts in progress | 3 | €614 | €449 | -€165 | -26.9% |
| Stocks | 30/36 | €614 | €449 | -€165 | -26.9% |
| Amounts receivable within one year | 40/41 | €395 | €0 | -€395 | -100% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €395 | €0 | -€395 | -100% |
| Cash at bank and in hand | 54/58 | €778 | €921 | +€143 | +18.4% |
| Deferred charges and accrued income | 490/1 | €43 | - | -€43 | |
| Total equity and liabilities | 10/49 | €4,183 | €4,177 | -€7 | -0.2% |
| Equity | 10/15 | -€4,231 | -€5,662 | -€1,431 | -33.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,831 | -€24,262 | -€1,431 | -6.3% |
| Amounts payable | 17/49 | €8,414 | €9,839 | +€1,424 | +16.9% |
| Amounts payable within one year | 42/48 | €8,414 | €9,839 | +€1,424 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,297 | +€1,297 | |
| Trade debts | 44 | €4,174 | €8,210 | +€4,036 | +96.7% |
| Suppliers | 440/4 | €4,174 | €8,210 | +€4,036 | +96.7% |
| Taxes, remuneration and social security | 45 | €3,790 | €0 | -€3,790 | -100% |
| Taxes | 450/3 | €854 | - | -€854 | |
| Remuneration and social security | 454/9 | €2,936 | €0 | -€2,936 | -100% |
| Other amounts payable | 47/48 | €451 | €332 | -€119 | -26.4% |
| Remuneration, social security and pensions | 62 | - | €427 | +€427 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €590 | €673 | +€83 | +14.1% |
| Other operating charges | 640/8 | €1,907 | €43 | -€1,864 | -97.8% |
| Gross operating margin | 9900 | €2,690 | -€277 | -€2,967 | |
| Operating profit (loss) | 9901 | €194 | -€1,419 | -€1,613 | |
| Financial charges | 65/66B | €153 | €11 | -€141 | -92.6% |
| Recurring financial charges | 65 | €153 | €11 | -€141 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | €41 | -€1,431 | -€1,472 | |
| Profit (loss) for the period | 9904 | €41 | -€1,431 | -€1,472 | |
| Profit (loss) for the period to be appropriated | 9905 | €41 | -€1,431 | -€1,472 |
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 29 October 2026 via checked.be.