Kai-Leanne: 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.
What changed
Kai-Leanne
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€10,325
2024 · €31,782-€21,457
Equity
€74,008
2024 · €96,283-€22,275
Cash
€13,515
2024 · €11,391+€2,124
Balance sheet total
€392,937
2024 · €395,283-€2,346
Largest movements
Assets
- Current investments -€8,882
no longer reported in 2025 (was €8,882)
Equity and liabilities
- Provisions +€25,593
new in 2025: €25,593
- Profit (loss) carried forward -€21,527
new in 2025: -€21,527
- Debts after one year -€20,000
down €20,000 (-8.8%), from €226,667 to €206,667
- Other debts +€14,803
up €14,803 (+38.4%), from €38,526 to €53,329
Income statement
- Provisions +€25,593
new in 2025: €25,593
- Gross operating margin +€15,440
up €15,440 (+23.2%), from €66,506 to €81,947
- Taxes +€6,136
up €6,136 (+53.1%), from €11,544 to €17,680
- Financial charges +€4,619
up €4,619 (+106.6%), from €4,334 to €8,953
- Other operating charges +€894
up €894 (+23.8%), from €3,762 to €4,657
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.
Result 2024
€31,782
Gross operating margin
+€15,440
Depreciation
+€344
Provisions
-€25,593
Other operating charges
-€894
Financial charges
-€4,619
Taxes
-€6,136
Result 2025
€10,325
Cash bridge derived
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.
From operations
+€63,726
Investment
-€9,002
Financing
-€52,600
Cash 2024
€11,391
From operations (derived)
+€63,726
Net result for the year
+€10,325
Depreciation
+€14,739
Receivables within one year
-€567
Deferred charges and accrued income
-€699
Provisions
+€25,593
Trade debts
-€1,596
Tax, wage and social debts
+€1,128
Other debts
+€14,803
Investment (derived)
-€9,002
Investment in fixed assets (net)
-€17,884
Current investments
+€8,882
Financing
-€52,600
Debts after one year
-€20,000
Contributions, distributions and other
-€32,600
Cash 2025
€13,515
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €395,283 | €392,937 | -€2,346 | -0.6% |
| Fixed assets | 21/28 | €355,233 | €358,378 | +€3,145 | +0.9% |
| Intangible fixed assets | 21 | €204 | - | -€204 | |
| Tangible fixed assets | 22/27 | €354,123 | €357,472 | +€3,349 | +0.9% |
| Land and buildings | 22 | €345,146 | €336,244 | -€8,902 | -2.6% |
| Furniture and vehicles | 24 | €3,157 | €3,044 | -€113 | -3.6% |
| Leasing and similar rights | 25 | - | €10,941 | +€10,941 | |
| Other tangible fixed assets | 26 | €5,820 | €7,242 | +€1,422 | +24.4% |
| Financial fixed assets | 28 | €906 | €906 | = | 0.0% |
| Current assets | 29/58 | €40,050 | €34,559 | -€5,491 | -13.7% |
| Amounts receivable within one year | 40/41 | €18,031 | €18,598 | +€567 | +3.1% |
| Trade receivables | 40 | €17,575 | €18,142 | +€567 | +3.2% |
| Other amounts receivable | 41 | €456 | €456 | = | 0.0% |
| Current investments | 50/53 | €8,882 | - | -€8,882 | |
| Cash at bank and in hand | 54/58 | €11,391 | €13,515 | +€2,124 | +18.6% |
| Deferred charges and accrued income | 490/1 | €1,747 | €2,446 | +€699 | +40.0% |
| Total equity and liabilities | 10/49 | €395,283 | €392,937 | -€2,346 | -0.6% |
| Equity | 10/15 | €96,283 | €74,008 | -€22,275 | -23.1% |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €77,583 | €76,836 | -€747 | -1.0% |
| Distributable reserves | 133 | €77,583 | €76,836 | -€747 | -1.0% |
| Profit (loss) carried forward | 14 | - | -€21,527 | -€21,527 | |
| Provisions and deferred taxes | 16 | - | €25,593 | +€25,593 | |
| Provisions for liabilities and charges | 160/5 | - | €25,593 | +€25,593 | |
| Other liabilities and charges | 164/5 | - | €25,593 | +€25,593 | |
| Amounts payable | 17/49 | €299,000 | €293,335 | -€5,665 | -1.9% |
| Amounts payable after more than one year | 17 | €226,667 | €206,667 | -€20,000 | -8.8% |
| Financial debts | 170/4 | €226,667 | €206,667 | -€20,000 | -8.8% |
| Amounts payable within one year | 42/48 | €72,333 | €86,668 | +€14,335 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €1,730 | €134 | -€1,596 | -92.3% |
| Suppliers | 440/4 | €1,730 | €134 | -€1,596 | -92.3% |
| Taxes, remuneration and social security | 45 | €12,077 | €13,206 | +€1,128 | +9.3% |
| Taxes | 450/3 | €12,077 | €13,206 | +€1,128 | +9.3% |
| Other amounts payable | 47/48 | €38,526 | €53,329 | +€14,803 | +38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,083 | €14,739 | -€344 | -2.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €25,593 | +€25,593 | |
| Other operating charges | 640/8 | €3,762 | €4,657 | +€894 | +23.8% |
| Gross operating margin | 9900 | €66,506 | €81,947 | +€15,440 | +23.2% |
| Operating profit (loss) | 9901 | €47,661 | €36,959 | -€10,702 | -22.5% |
| Financial charges | 65/66B | €4,334 | €8,953 | +€4,619 | +106.6% |
| Recurring financial charges | 65 | €4,334 | €8,953 | +€4,619 | +106.6% |
| Profit (loss) for the period before taxes | 9903 | €43,327 | €28,005 | -€15,321 | -35.4% |
| Income taxes | 67/77 | €11,544 | €17,680 | +€6,136 | +53.1% |
| Profit (loss) for the period | 9904 | €31,782 | €10,325 | -€21,457 | -67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,782 | €10,325 | -€21,457 | -67.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.