KAJ Company: what changed
KAJ Company
Largest movements
- Receivables within one year +€17,758
up €17,758 (+125%), from €14,205 to €31,963
of which Trade receivables: +€13,865
- Trade debts +€16,777
up €16,777 (+113%), from €14,873 to €31,650
of which Suppliers: +€31,650
- Profit (loss) carried forward +€2,353
up €2,353 (+30.1%), from €7,819 to €10,172
- Tax, wage and social debts -€1,377
down €1,377 (-7.3%), from €18,867 to €17,490
of which Remuneration and social security: -€1,680
- Turnover -€39,744
no longer reported in 2023 (was €39,744)
- Purchases and services -€29,695
no longer reported in 2023 (was €29,695)
- Gross operating margin -€4,511
down €4,511 (-55.8%), from €8,077 to €3,566
- Taxes +€589
new in 2023: €589
- Other operating charges +€500
new in 2023: €500
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,859 | €60,612 | +€17,753 | +41.4% |
| Current assets | 29/58 | €42,859 | €60,612 | +€17,753 | +41.4% |
| Amounts receivable within one year | 40/41 | €14,205 | €31,963 | +€17,758 | +125% |
| Trade receivables | 40 | €14,205 | €28,070 | +€13,865 | +97.6% |
| Other amounts receivable | 41 | - | €3,893 | +€3,893 | |
| Cash at bank and in hand | 54/58 | €6,654 | €6,649 | -€5 | -0.1% |
| Deferred charges and accrued income | 490/1 | €22,000 | €22,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,859 | €60,612 | +€17,753 | +41.4% |
| Equity | 10/15 | €9,119 | €11,472 | +€2,353 | +25.8% |
| Contributions | 10/11 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,819 | €10,172 | +€2,353 | +30.1% |
| Amounts payable | 17/49 | €33,740 | €49,140 | +€15,400 | +45.6% |
| Amounts payable within one year | 42/48 | €33,740 | €49,140 | +€15,400 | +45.6% |
| Trade debts | 44 | €14,873 | €31,650 | +€16,777 | +113% |
| Suppliers | 440/4 | - | €31,650 | +€31,650 | |
| Bills of exchange payable | 441 | €14,873 | - | -€14,873 | |
| Taxes, remuneration and social security | 45 | €18,867 | €17,490 | -€1,377 | -7.3% |
| Taxes | 450/3 | €2,390 | €2,693 | +€303 | +12.7% |
| Remuneration and social security | 454/9 | €16,477 | €14,797 | -€1,680 | -10.2% |
| Turnover | 70 | €39,744 | - | -€39,744 | |
| Goods, raw materials, services and sundry goods | 60/61 | €29,695 | - | -€29,695 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €140 | - | -€140 | |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Gross operating margin | 9900 | €8,077 | €3,566 | -€4,511 | -55.8% |
| Operating profit (loss) | 9901 | €7,937 | €3,066 | -€4,871 | -61.4% |
| Financial charges | 65/66B | €118 | €124 | +€7 | +5.8% |
| Recurring financial charges | 65 | €118 | €124 | +€7 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €7,819 | €2,942 | -€4,878 | -62.4% |
| Income taxes | 67/77 | - | €589 | +€589 | |
| Profit (loss) for the period | 9904 | €7,819 | €2,353 | -€5,467 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,819 | €2,353 | -€5,467 | -69.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2022 and 31 August 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.