KAHÔ: 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.
KAHÔ
Largest movements
- Tangible fixed assets -€23,724
down €23,724 (-7.9%), from €301,608 to €277,884
- Receivables within one year +€7,373
up €7,373 (+8.9%), from €82,615 to €89,988
of which Other amounts receivable: +€7,257
- Debts after one year -€24,825
down €24,825 (-8.6%), from €287,158 to €262,334
- Profit (loss) carried forward +€4,174
up €4,174 (+29.7%), from €14,040 to €18,214
- Taxes +€3,153
up €3,153 (+138.3%), from €2,280 to €5,434
- Gross operating margin +€1,041
up €1,041 (+2.5%), from €41,935 to €42,976
- Financial charges -€451
down €451 (-7.3%), from €6,165 to €5,714
- Other operating charges +€430
up €430 (+12.3%), from €3,501 to €3,931
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 | €388,719 | €370,841 | -€17,877 | -4.6% |
| Fixed assets | 21/28 | €303,308 | €279,770 | -€23,538 | -7.8% |
| Tangible fixed assets | 22/27 | €301,608 | €277,884 | -€23,724 | -7.9% |
| Land and buildings | 22 | €301,608 | €277,884 | -€23,724 | -7.9% |
| Financial fixed assets | 28 | €1,700 | €1,886 | +€186 | +10.9% |
| Current assets | 29/58 | €85,410 | €91,071 | +€5,661 | +6.6% |
| Amounts receivable within one year | 40/41 | €82,615 | €89,988 | +€7,373 | +8.9% |
| Trade receivables | 40 | - | €116 | +€116 | |
| Other amounts receivable | 41 | €82,615 | €89,872 | +€7,257 | +8.8% |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €2,212 | €301 | -€1,911 | -86.4% |
| Deferred charges and accrued income | 490/1 | €584 | €782 | +€199 | +34.0% |
| Total equity and liabilities | 10/49 | €388,719 | €370,841 | -€17,877 | -4.6% |
| Equity | 10/15 | €74,040 | €78,214 | +€4,174 | +5.6% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,040 | €18,214 | +€4,174 | +29.7% |
| Amounts payable | 17/49 | €314,678 | €292,628 | -€22,051 | -7.0% |
| Amounts payable after more than one year | 17 | €287,158 | €262,334 | -€24,825 | -8.6% |
| Financial debts | 170/4 | €287,158 | €262,334 | -€24,825 | -8.6% |
| Amounts payable within one year | 42/48 | €27,520 | €30,294 | +€2,774 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €24,376 | €24,825 | +€449 | +1.8% |
| Trade debts | 44 | €864 | €500 | -€364 | -42.1% |
| Suppliers | 440/4 | €864 | €500 | -€364 | -42.1% |
| Taxes, remuneration and social security | 45 | €2,280 | €4,969 | +€2,689 | +117.9% |
| Taxes | 450/3 | €2,280 | €4,969 | +€2,689 | +117.9% |
| Turnover | 70 | - | €0 | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,724 | €23,724 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,501 | €3,931 | +€430 | +12.3% |
| Gross operating margin | 9900 | €41,935 | €42,976 | +€1,041 | +2.5% |
| Operating profit (loss) | 9901 | €14,710 | €15,321 | +€611 | +4.2% |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €6,165 | €5,714 | -€451 | -7.3% |
| Recurring financial charges | 65 | €6,165 | €5,714 | -€451 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €8,545 | €9,607 | +€1,063 | +12.4% |
| Income taxes | 67/77 | €2,280 | €5,434 | +€3,153 | +138.3% |
| Profit (loss) for the period | 9904 | €6,264 | €4,174 | -€2,091 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,264 | €4,174 | -€2,091 | -33.4% |
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 10 October 2026 via checked.be.