KAHOMA: 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.
KAHOMA
Largest movements
- Cash +€79,974
up €79,974 (+671%), from €11,927 to €91,901
mainly Net result for the year (+€52,966) and Advances received (+€40,000)
- Receivables within one year +€32,555
up €32,555 (+294%), from €11,080 to €43,635
of which Trade receivables: +€33,606
- Tangible fixed assets -€3,684
down €3,684 (-24.1%), from €15,279 to €11,595
of which Furniture and vehicles: -€4,566
- Reserves +€52,500
up €52,500 (+215%), from €24,400 to €76,900
- Advances received +€40,000
new in 2024: €40,000
- Tax, wage and social debts +€16,015
up €16,015 (+157%), from €10,188 to €26,203
- Gross operating margin +€70,100
up €70,100 (+508%), from €13,791 to €83,891
- Taxes +€16,901
up €16,901 (+508%), from €3,326 to €20,227
- Depreciation +€4,452
up €4,452 (+607%), from €734 to €5,186
- Financial charges +€4,016
up €4,016 (+451%), from €891 to €4,908
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 | €39,901 | €148,436 | +€108,535 | +272% |
| Fixed assets | 21/28 | €15,279 | €11,595 | -€3,684 | -24.1% |
| Tangible fixed assets | 22/27 | €15,279 | €11,595 | -€3,684 | -24.1% |
| Plant, machinery and equipment | 23 | €693 | €1,910 | +€1,217 | +176% |
| Furniture and vehicles | 24 | €13,473 | €8,907 | -€4,566 | -33.9% |
| Other tangible fixed assets | 26 | €1,113 | €778 | -€335 | -30.1% |
| Current assets | 29/58 | €24,622 | €136,841 | +€112,219 | +456% |
| Amounts receivable within one year | 40/41 | €11,080 | €43,635 | +€32,555 | +294% |
| Trade receivables | 40 | - | €33,606 | +€33,606 | |
| Other amounts receivable | 41 | €11,080 | €10,029 | -€1,051 | -9.5% |
| Cash at bank and in hand | 54/58 | €11,927 | €91,901 | +€79,974 | +671% |
| Deferred charges and accrued income | 490/1 | €1,615 | €1,305 | -€310 | -19.2% |
| Total equity and liabilities | 10/49 | €39,901 | €148,436 | +€108,535 | +272% |
| Equity | 10/15 | €27,343 | €80,309 | +€52,966 | +194% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €24,400 | €76,900 | +€52,500 | +215% |
| Distributable reserves | 133 | €24,400 | €76,900 | +€52,500 | +215% |
| Profit (loss) carried forward | 14 | €443 | €909 | +€466 | +105% |
| Amounts payable | 17/49 | €12,558 | €68,127 | +€55,569 | +443% |
| Amounts payable within one year | 42/48 | €12,558 | €68,127 | +€55,569 | +443% |
| Trade debts | 44 | €2,370 | €1,925 | -€445 | -18.8% |
| Suppliers | 440/4 | €2,370 | €1,925 | -€445 | -18.8% |
| Advances received on contracts in progress | 46 | - | €40,000 | +€40,000 | |
| Taxes, remuneration and social security | 45 | €10,188 | €26,203 | +€16,015 | +157% |
| Taxes | 450/3 | €10,188 | €26,203 | +€16,015 | +157% |
| Non-recurring operating income | 76A | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €734 | €5,186 | +€4,452 | +607% |
| Other operating charges | 640/8 | €1,263 | €1,220 | -€43 | -3.4% |
| Gross operating margin | 9900 | €13,791 | €83,891 | +€70,100 | +508% |
| Operating profit (loss) | 9901 | €11,794 | €77,484 | +€65,691 | +557% |
| Financial income | 75/76B | €903 | €616 | -€287 | -31.8% |
| Recurring financial income | 75 | €903 | €616 | -€287 | -31.8% |
| Financial charges | 65/66B | €891 | €4,908 | +€4,016 | +451% |
| Recurring financial charges | 65 | €891 | €4,908 | +€4,016 | +451% |
| Profit (loss) for the period before taxes | 9903 | €11,805 | €73,193 | +€61,388 | +520% |
| Income taxes | 67/77 | €3,326 | €20,227 | +€16,901 | +508% |
| Profit (loss) for the period | 9904 | €8,479 | €52,966 | +€44,487 | +525% |
| Profit (loss) for the period to be appropriated | 9905 | €8,479 | €52,966 | +€44,487 | +525% |
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 16 October 2026 via checked.be.