KAIO SRL: 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 SRL
Largest movements
- Stocks and contracts +€1.4m
new in 2025: €1.4m
- Cash +€40,636
up €40,636 (+1,218%), from €3,335 to €43,971
mainly Debts after one year (+€1.4m) and Net result for the year (+€14,613)
- Debts after one year +€1.4m
new in 2025: €1.4m
of which Other amounts payable: +€930,000
- Gross operating margin -€19,868
down €19,868 (-47.2%), from €42,089 to €22,221
- Taxes -€5,568
down €5,568 (-48.8%), from €11,413 to €5,845
- Financial charges +€639
up €639 (+212%), from €301 to €940
- Financial income +€445
new in 2025: €445
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 | €65,621 | €1,455,912 | +€1.4m | +2,119% |
| Fixed assets | 21/28 | €52,606 | €52,009 | -€596 | -1.1% |
| Tangible fixed assets | 22/27 | €2,606 | €2,009 | -€596 | -22.9% |
| Furniture and vehicles | 24 | €2,606 | €2,009 | -€596 | -22.9% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €13,015 | €1,403,902 | +€1.4m | +10,687% |
| Stocks and contracts in progress | 3 | - | €1,358,312 | +€1.4m | |
| Stocks | 30/36 | - | €1,358,312 | +€1.4m | |
| Amounts receivable within one year | 40/41 | €9,680 | €1,036 | -€8,644 | -89.3% |
| Trade receivables | 40 | €9,680 | - | -€9,680 | |
| Other amounts receivable | 41 | - | €1,036 | +€1,036 | |
| Cash at bank and in hand | 54/58 | €3,335 | €43,971 | +€40,636 | +1,218% |
| Deferred charges and accrued income | 490/1 | - | €583 | +€583 | |
| Total equity and liabilities | 10/49 | €65,621 | €1,455,912 | +€1.4m | +2,119% |
| Equity | 10/15 | €34,096 | €48,710 | +€14,613 | +42.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,500 | €40,000 | +€12,500 | +45.5% |
| Distributable reserves | 133 | €27,500 | €40,000 | +€12,500 | +45.5% |
| Profit (loss) carried forward | 14 | €1,596 | €3,710 | +€2,113 | +132% |
| Amounts payable | 17/49 | €31,525 | €1,407,202 | +€1.4m | +4,364% |
| Amounts payable after more than one year | 17 | - | €1,387,048 | +€1.4m | |
| Financial debts | 170/4 | - | €457,048 | +€457,048 | |
| Other amounts payable | 178/9 | - | €930,000 | +€930,000 | |
| Amounts payable within one year | 42/48 | €31,325 | €20,154 | -€11,171 | -35.7% |
| Trade debts | 44 | €632 | - | -€632 | |
| Suppliers | 440/4 | €632 | - | -€632 | |
| Taxes, remuneration and social security | 45 | €19,934 | €20,154 | +€220 | +1.1% |
| Taxes | 450/3 | €17,934 | €20,154 | +€2,220 | +12.4% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €10,759 | - | -€10,759 | |
| Accrued charges and deferred income | 492/3 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €376 | €596 | +€220 | +58.4% |
| Other operating charges | 640/8 | €902 | €671 | -€231 | -25.6% |
| Gross operating margin | 9900 | €42,089 | €22,221 | -€19,868 | -47.2% |
| Operating profit (loss) | 9901 | €40,810 | €20,953 | -€19,857 | -48.7% |
| Financial income | 75/76B | - | €445 | +€445 | |
| Recurring financial income | 75 | - | €445 | +€445 | |
| Financial charges | 65/66B | €301 | €940 | +€639 | +212% |
| Recurring financial charges | 65 | €301 | €940 | +€639 | +212% |
| Profit (loss) for the period before taxes | 9903 | €40,509 | €20,459 | -€20,051 | -49.5% |
| Income taxes | 67/77 | €11,413 | €5,845 | -€5,568 | -48.8% |
| Profit (loss) for the period | 9904 | €29,096 | €14,613 | -€14,483 | -49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,096 | €14,613 | -€14,483 | -49.8% |
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 19 October 2026 via checked.be.