KAÏ-PRODUCTIONS: 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.
KAÏ-PRODUCTIONS
Largest movements
- Cash -€23,741
down €23,741 (-17.1%), from €138,594 to €114,853
mainly Contributions, distributions and other (-€43,000) and Investment in fixed assets (net) (-€14,886)
- Receivables within one year +€10,686
up €10,686 (+98.5%), from €10,845 to €21,531
of which Trade receivables: +€10,099
- Tangible fixed assets +€8,715
up €8,715 (+148%), from €5,907 to €14,622
of which Furniture and vehicles: +€7,274
- Reserves -€19,575
down €19,575 (-18.0%), from €108,693 to €89,118
- Tax, wage and social debts +€12,212
up €12,212 (+165%), from €7,389 to €19,600
- Gross operating margin +€8,838
up €8,838 (+25.7%), from €34,416 to €43,254
- Depreciation +€2,876
up €2,876 (+69.4%), from €4,147 to €7,023
- Taxes +€2,632
up €2,632 (+25.1%), from €10,488 to €13,120
- Financial income +€623
up €623 (+250%), from €249 to €872
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 | €160,718 | €154,709 | -€6,008 | -3.7% |
| Fixed assets | 21/28 | €8,591 | €16,454 | +€7,863 | +91.5% |
| Intangible fixed assets | 21 | €2,683 | €1,831 | -€852 | -31.7% |
| Tangible fixed assets | 22/27 | €5,907 | €14,622 | +€8,715 | +148% |
| Plant, machinery and equipment | 23 | - | €1,441 | +€1,441 | |
| Furniture and vehicles | 24 | €5,907 | €13,181 | +€7,274 | +123% |
| Current assets | 29/58 | €152,127 | €138,255 | -€13,871 | -9.1% |
| Amounts receivable within one year | 40/41 | €10,845 | €21,531 | +€10,686 | +98.5% |
| Trade receivables | 40 | €6,474 | €16,572 | +€10,099 | +156% |
| Other amounts receivable | 41 | €4,371 | €4,958 | +€587 | +13.4% |
| Cash at bank and in hand | 54/58 | €138,594 | €114,853 | -€23,741 | -17.1% |
| Deferred charges and accrued income | 490/1 | €2,688 | €1,872 | -€817 | -30.4% |
| Total equity and liabilities | 10/49 | €160,718 | €154,709 | -€6,008 | -3.7% |
| Equity | 10/15 | €151,699 | €132,124 | -€19,574 | -12.9% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €108,693 | €89,118 | -€19,575 | -18.0% |
| Distributable reserves | 133 | €108,693 | €89,118 | -€19,575 | -18.0% |
| Profit (loss) carried forward | 14 | €34,946 | €34,946 | +€1 | 0.0% |
| Amounts payable | 17/49 | €9,019 | €22,585 | +€13,566 | +150% |
| Amounts payable within one year | 42/48 | €9,019 | €22,585 | +€13,566 | +150% |
| Financial debts | 43 | €49 | €33 | -€16 | -33.3% |
| Credit institutions | 430/8 | €49 | €33 | -€16 | -33.3% |
| Trade debts | 44 | €1,581 | €2,952 | +€1,371 | +86.7% |
| Suppliers | 440/4 | €1,581 | €2,952 | +€1,371 | +86.7% |
| Taxes, remuneration and social security | 45 | €7,389 | €19,600 | +€12,212 | +165% |
| Taxes | 450/3 | €7,389 | €19,600 | +€12,212 | +165% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,147 | €7,023 | +€2,876 | +69.4% |
| Other operating charges | 640/8 | €434 | €387 | -€47 | -10.8% |
| Gross operating margin | 9900 | €34,416 | €43,254 | +€8,838 | +25.7% |
| Operating profit (loss) | 9901 | €29,835 | €35,844 | +€6,009 | +20.1% |
| Financial income | 75/76B | €249 | €872 | +€623 | +250% |
| Recurring financial income | 75 | €249 | €872 | +€623 | +250% |
| Financial charges | 65/66B | €203 | €171 | -€32 | -15.9% |
| Recurring financial charges | 65 | €203 | €171 | -€32 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €29,881 | €36,545 | +€6,664 | +22.3% |
| Income taxes | 67/77 | €10,488 | €13,120 | +€2,632 | +25.1% |
| Profit (loss) for the period | 9904 | €19,394 | €23,426 | +€4,032 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,394 | €23,426 | +€4,032 | +20.8% |
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 27 October 2026 via checked.be.