KAI COMPANY: 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.
KAI COMPANY
Largest movements
- Receivables within one year -€220,357
down €220,357 (-28.9%), from €762,876 to €542,519
of which Other amounts receivable: -€122,111
- Cash +€74,274
up €74,274 (+216%), from €34,329 to €108,604
mainly Receivables within one year (+€220,357) and Tax, wage and social debts (+€111,798)
- Intangible fixed assets -€9,000
down €9,000 (-26.1%), from €34,500 to €25,500
- Trade debts -€247,538
down €247,538 (-37.0%), from €669,586 to €422,048
- Tax, wage and social debts +€111,798
up €111,798 (+70.0%), from €159,798 to €271,596
of which Remuneration and social security: +€129,082
- Accrued charges and deferred income -€17,043
no longer reported in 2025 (was €17,043)
- Debts after one year -€10,615
down €10,615 (-46.8%), from €22,696 to €12,081
- Gross operating margin +€239,753
up €239,753 (+117%), from €204,417 to €444,170
- Staff costs +€139,130
up €139,130 (+51.2%), from €271,848 to €410,978
- Financial charges +€6,689
up €6,689 (+213%), from €3,143 to €9,832
- Depreciation -€4,780
down €4,780 (-23.0%), from €20,797 to €16,017
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €864,425 | €708,053 | -€156,372 | -18.1% |
| Fixed assets | 21/28 | €67,218 | €51,200 | -€16,017 | -23.8% |
| Intangible fixed assets | 21 | €34,500 | €25,500 | -€9,000 | -26.1% |
| Tangible fixed assets | 22/27 | €32,218 | €25,200 | -€7,017 | -21.8% |
| Land and buildings | 22 | €10,881 | €9,705 | -€1,176 | -10.8% |
| Plant, machinery and equipment | 23 | €16,032 | €12,356 | -€3,675 | -22.9% |
| Furniture and vehicles | 24 | €5,306 | €3,139 | -€2,167 | -40.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €797,207 | €656,853 | -€140,354 | -17.6% |
| Amounts receivable within one year | 40/41 | €762,876 | €542,519 | -€220,357 | -28.9% |
| Trade receivables | 40 | €231,585 | €133,339 | -€98,246 | -42.4% |
| Other amounts receivable | 41 | €531,291 | €409,180 | -€122,111 | -23.0% |
| Cash at bank and in hand | 54/58 | €34,329 | €108,604 | +€74,274 | +216% |
| Deferred charges and accrued income | 490/1 | €2 | €5,730 | +€5,728 | +286,424% |
| Total equity and liabilities | 10/49 | €864,425 | €708,053 | -€156,372 | -18.1% |
| Equity | 10/15 | -€28,283 | -€21,055 | +€7,228 | +25.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,882 | €45,882 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,458 | €1,458 | = | 0.0% |
| Distributable reserves | 133 | €42,564 | €42,564 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,765 | -€85,537 | +€7,228 | +7.8% |
| Amounts payable | 17/49 | €892,708 | €729,108 | -€163,600 | -18.3% |
| Amounts payable after more than one year | 17 | €22,696 | €12,081 | -€10,615 | -46.8% |
| Financial debts | 170/4 | €22,696 | €12,081 | -€10,615 | -46.8% |
| Amounts payable within one year | 42/48 | €852,969 | €717,027 | -€135,942 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €10,122 | €11,772 | +€1,650 | +16.3% |
| Trade debts | 44 | €669,586 | €422,048 | -€247,538 | -37.0% |
| Suppliers | 440/4 | €669,586 | €422,048 | -€247,538 | -37.0% |
| Taxes, remuneration and social security | 45 | €159,798 | €271,596 | +€111,798 | +70.0% |
| Taxes | 450/3 | €61,761 | €44,477 | -€17,284 | -28.0% |
| Remuneration and social security | 454/9 | €98,037 | €227,119 | +€129,082 | +132% |
| Other amounts payable | 47/48 | €13,463 | €11,611 | -€1,852 | -13.8% |
| Accrued charges and deferred income | 492/3 | €17,043 | - | -€17,043 | |
| Remuneration, social security and pensions | 62 | €271,848 | €410,978 | +€139,130 | +51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,797 | €16,017 | -€4,780 | -23.0% |
| Other operating charges | 640/8 | €1,401 | €673 | -€728 | -51.9% |
| Gross operating margin | 9900 | €204,417 | €444,170 | +€239,753 | +117% |
| Operating profit (loss) | 9901 | -€89,630 | €16,501 | +€106,131 | |
| Financial income | 75/76B | €11 | €39 | +€28 | +254% |
| Recurring financial income | 75 | €11 | €39 | +€28 | +254% |
| Financial charges | 65/66B | €3,143 | €9,832 | +€6,689 | +213% |
| Recurring financial charges | 65 | €3,143 | €9,832 | +€6,689 | +213% |
| Profit (loss) for the period before taxes | 9903 | -€92,762 | €6,708 | +€99,470 | |
| Income taxes | 67/77 | €3 | €9 | +€5 | +169% |
| Profit (loss) for the period | 9904 | -€92,765 | €6,699 | +€99,465 | |
| Profit (loss) for the period to be appropriated | 9905 | -€92,765 | €6,699 | +€99,465 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.