KAIO CORP: 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.
KAIO CORP
Largest movements
- Receivables after one year +€32,832
up €32,832 (+7.0%), from €471,069 to €503,902
- Cash -€14,404
down €14,404 (-17.7%), from €81,157 to €66,753
mainly Other debts (-€50,000) and Contributions, distributions and other (-€50,000)
- Receivables within one year -€11,495
down €11,495 (-50.0%), from €22,990 to €11,495
- Reserves +€50,000
up €50,000 (+333%), from €15,000 to €65,000
- Other debts -€50,000
down €50,000 (-32.2%), from €155,339 to €105,339
- Debts after one year -€27,215
down €27,215 (-17.8%), from €152,785 to €125,570
- Trade debts +€22,191
up €22,191 (+6,550%), from €339 to €22,529
- Tax, wage and social debts +€11,086
up €11,086 (+46.2%), from €24,009 to €35,095
- Gross operating margin +€63,254
up €63,254 (+65.0%), from €97,386 to €160,640
- Financial charges +€19,700
up €19,700 (+251%), from €7,834 to €27,535
- Taxes +€11,086
up €11,086 (+50.0%), from €22,191 to €33,276
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 | €875,217 | €882,150 | +€6,933 | +0.8% |
| Fixed assets | 21/28 | €300,000 | €300,000 | = | 0.0% |
| Financial fixed assets | 28 | €300,000 | €300,000 | = | 0.0% |
| Current assets | 29/58 | €575,217 | €582,150 | +€6,933 | +1.2% |
| Amounts receivable after more than one year | 29 | €471,069 | €503,902 | +€32,832 | +7.0% |
| Other amounts receivable | 291 | €471,069 | €503,902 | +€32,832 | +7.0% |
| Amounts receivable within one year | 40/41 | €22,990 | €11,495 | -€11,495 | -50.0% |
| Trade receivables | 40 | €22,990 | €11,495 | -€11,495 | -50.0% |
| Cash at bank and in hand | 54/58 | €81,157 | €66,753 | -€14,404 | -17.7% |
| Total equity and liabilities | 10/49 | €875,217 | €882,150 | +€6,933 | +0.8% |
| Equity | 10/15 | €516,572 | €566,401 | +€49,829 | +9.6% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €65,000 | +€50,000 | +333% |
| Distributable reserves | 133 | €15,000 | €65,000 | +€50,000 | +333% |
| Profit (loss) carried forward | 14 | €1,572 | €1,401 | -€171 | -10.9% |
| Amounts payable | 17/49 | €358,644 | €315,749 | -€42,896 | -12.0% |
| Amounts payable after more than one year | 17 | €152,785 | €125,570 | -€27,215 | -17.8% |
| Financial debts | 170/4 | €152,785 | €125,570 | -€27,215 | -17.8% |
| Amounts payable within one year | 42/48 | €205,859 | €190,178 | -€15,681 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €26,172 | €27,215 | +€1,043 | +4.0% |
| Trade debts | 44 | €339 | €22,529 | +€22,191 | +6,550% |
| Suppliers | 440/4 | €339 | €22,529 | +€22,191 | +6,550% |
| Taxes, remuneration and social security | 45 | €24,009 | €35,095 | +€11,086 | +46.2% |
| Taxes | 450/3 | €24,009 | €35,095 | +€11,086 | +46.2% |
| Other amounts payable | 47/48 | €155,339 | €105,339 | -€50,000 | -32.2% |
| Other operating charges | 640/8 | €789 | - | -€789 | |
| Gross operating margin | 9900 | €97,386 | €160,640 | +€63,254 | +65.0% |
| Operating profit (loss) | 9901 | €96,597 | €160,640 | +€64,043 | +66.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,834 | €27,535 | +€19,700 | +251% |
| Recurring financial charges | 65 | €7,834 | €27,535 | +€19,700 | +251% |
| Profit (loss) for the period before taxes | 9903 | €88,763 | €133,105 | +€44,343 | +50.0% |
| Income taxes | 67/77 | €22,191 | €33,276 | +€11,086 | +50.0% |
| Profit (loss) for the period | 9904 | €66,572 | €99,829 | +€33,257 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,572 | €99,829 | +€33,257 | +50.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.