KAI: 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.
KAI
Largest movements
- Financial fixed assets +€6,200
up €6,200 (+7750.0%), from €80 to €6,280
- Tangible fixed assets -€4,437
down €4,437 (-54.4%), from €8,150 to €3,713
of which Plant, machinery and equipment: -€2,322
- Receivables within one year +€2,021
up €2,021 (+3142.3%), from €64 to €2,085
- Cash +€185
up €185 (+31.6%), from €585 to €770
mainly Trade debts (+€7,302) and Depreciation (+€4,487)
- Trade debts +€7,302
up €7,302 (+22.5%), from €32,468 to €39,771
- Profit (loss) carried forward -€3,304
down €3,304 (-6.9%), from -€48,005 to -€51,309
- Other debts -€2,438
down €2,438 (-11.2%), from €21,766 to €19,327
- Tax, wage and social debts +€2,359
new in 2024: €2,359
- Purchases and services +€15,206
up €15,206 (+39.4%), from €38,559 to €53,765
- Turnover +€8,701
up €8,701 (+18.6%), from €46,809 to €55,511
- Gross operating margin -€7,574
down €7,574 (-81.3%), from €9,320 to €1,746
- Other operating charges -€1,189
down €1,189 (-70.1%), from €1,696 to €508
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 | €9,229 | €13,147 | +€3,919 | +42.5% |
| Fixed assets | 21/28 | €8,580 | €10,293 | +€1,713 | +20.0% |
| Intangible fixed assets | 21 | €350 | €300 | -€50 | -14.3% |
| Tangible fixed assets | 22/27 | €8,150 | €3,713 | -€4,437 | -54.4% |
| Plant, machinery and equipment | 23 | €4,498 | €2,176 | -€2,322 | -51.6% |
| Furniture and vehicles | 24 | €3,652 | €1,537 | -€2,115 | -57.9% |
| Financial fixed assets | 28 | €80 | €6,280 | +€6,200 | +7750.0% |
| Current assets | 29/58 | €649 | €2,855 | +€2,206 | +339.9% |
| Amounts receivable within one year | 40/41 | €64 | €2,085 | +€2,021 | +3142.3% |
| Other amounts receivable | 41 | €64 | €2,085 | +€2,021 | +3142.3% |
| Cash at bank and in hand | 54/58 | €585 | €770 | +€185 | +31.6% |
| Total equity and liabilities | 10/49 | €9,229 | €13,147 | +€3,919 | +42.5% |
| Equity | 10/15 | -€45,005 | -€48,309 | -€3,304 | -7.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,005 | -€51,309 | -€3,304 | -6.9% |
| Amounts payable | 17/49 | €54,234 | €61,457 | +€7,222 | +13.3% |
| Amounts payable within one year | 42/48 | €54,234 | €61,457 | +€7,222 | +13.3% |
| Trade debts | 44 | €32,468 | €39,771 | +€7,302 | +22.5% |
| Suppliers | 440/4 | €32,468 | €39,771 | +€7,302 | +22.5% |
| Taxes, remuneration and social security | 45 | - | €2,359 | +€2,359 | |
| Taxes | 450/3 | - | €2,359 | +€2,359 | |
| Other amounts payable | 47/48 | €21,766 | €19,327 | -€2,438 | -11.2% |
| Turnover | 70 | €46,809 | €55,511 | +€8,701 | +18.6% |
| Non-recurring operating income | 76A | €1,068 | - | -€1,068 | |
| Goods, raw materials, services and sundry goods | 60/61 | €38,559 | €53,765 | +€15,206 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,279 | €4,487 | +€208 | +4.9% |
| Other operating charges | 640/8 | €1,696 | €508 | -€1,189 | -70.1% |
| Gross operating margin | 9900 | €9,320 | €1,746 | -€7,574 | -81.3% |
| Operating profit (loss) | 9901 | €3,345 | -€3,249 | -€6,594 | |
| Financial charges | 65/66B | €190 | €55 | -€135 | -71.2% |
| Recurring financial charges | 65 | €190 | €55 | -€135 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €3,155 | -€3,304 | -€6,459 | |
| Profit (loss) for the period | 9904 | €3,155 | -€3,304 | -€6,459 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,155 | -€3,304 | -€6,459 |
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 6 October 2026 via checked.be.