Kailash: 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.
Kailash
Largest movements
- Receivables within one year +€12,072
up €12,072 (+623.8%), from €1,935 to €14,007
of which Other amounts receivable: +€14,000
- Cash +€3,111
up €3,111 (+81.2%), from €3,831 to €6,941
mainly Net result for the year (+€12,685) and Tax, wage and social debts (+€1,345)
- Tangible fixed assets -€907
down €907 (-25.0%), from €3,628 to €2,721
- Formation expenses -€319
no longer reported in 2024 (was €319)
- Profit (loss) carried forward +€12,685
up €12,685, from -€4,685 to €8,000
- Tax, wage and social debts +€1,345
up €1,345 (+22.5%), from €5,986 to €7,331
of which Taxes: +€2,276
- Staff costs -€10,585
down €10,585 (-21.7%), from €48,863 to €38,278
- Taxes +€3,606
new in 2024: €3,606
- Gross operating margin -€3,163
down €3,163 (-5.0%), from €63,301 to €60,138
- Financial charges +€2,732
up €2,732 (+260.7%), from €1,048 to €3,781
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 | €14,212 | €28,169 | +€13,957 | +98.2% |
| Formation expenses | 20 | €319 | - | -€319 | |
| Fixed assets | 21/28 | €6,628 | €5,721 | -€907 | -13.7% |
| Tangible fixed assets | 22/27 | €3,628 | €2,721 | -€907 | -25.0% |
| Plant, machinery and equipment | 23 | €3,628 | €2,721 | -€907 | -25.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €7,266 | €22,448 | +€15,182 | +209.0% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,935 | €14,007 | +€12,072 | +623.8% |
| Trade receivables | 40 | €1,928 | - | -€1,928 | |
| Other amounts receivable | 41 | €7 | €14,007 | +€14,000 | +213414.6% |
| Cash at bank and in hand | 54/58 | €3,831 | €6,941 | +€3,111 | +81.2% |
| Total equity and liabilities | 10/49 | €14,212 | €28,169 | +€13,957 | +98.2% |
| Equity | 10/15 | €1,315 | €14,000 | +€12,685 | +964.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,685 | €8,000 | +€12,685 | |
| Amounts payable | 17/49 | €12,897 | €14,169 | +€1,272 | +9.9% |
| Amounts payable after more than one year | 17 | €2,500 | €2,500 | = | 0.0% |
| Financial debts | 170/4 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,397 | €11,669 | +€1,272 | +12.2% |
| Trade debts | 44 | €4,411 | €4,338 | -€73 | -1.7% |
| Suppliers | 440/4 | €4,411 | €4,338 | -€73 | -1.7% |
| Taxes, remuneration and social security | 45 | €5,986 | €7,331 | +€1,345 | +22.5% |
| Taxes | 450/3 | €2,678 | €4,954 | +€2,276 | +85.0% |
| Remuneration and social security | 454/9 | €3,308 | €2,378 | -€931 | -28.1% |
| Remuneration, social security and pensions | 62 | €48,863 | €38,278 | -€10,585 | -21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,374 | €1,226 | -€148 | -10.8% |
| Other operating charges | 640/8 | €380 | €564 | +€185 | +48.6% |
| Gross operating margin | 9900 | €63,301 | €60,138 | -€3,163 | -5.0% |
| Operating profit (loss) | 9901 | €12,685 | €20,070 | +€7,385 | +58.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,048 | €3,781 | +€2,732 | +260.7% |
| Recurring financial charges | 65 | €1,048 | €3,781 | +€2,732 | +260.7% |
| Profit (loss) for the period before taxes | 9903 | €11,637 | €16,291 | +€4,654 | +40.0% |
| Income taxes | 67/77 | - | €3,606 | +€3,606 | |
| Profit (loss) for the period | 9904 | €11,637 | €12,685 | +€1,048 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,637 | €12,685 | +€1,048 | +9.0% |
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 10 October 2026 via checked.be.