KAJCOMP: 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.
KAJCOMP
Largest movements
- Cash -€69,419
down €69,419 (-51.6%), from €134,493 to €65,073
mainly Contributions, distributions and other (-€128,637) and Other debts (-€53,466)
- Receivables within one year -€20,775
down €20,775 (-27.1%), from €76,665 to €55,890
of which Other amounts receivable: -€20,775
- Reserves -€111,538
down €111,538 (-100.0%), from €111,538 to €0
- Debts after one year +€85,807
up €85,807 (+953.4%), from €9,000 to €94,807
- Other debts -€53,466
down €53,466 (-78.6%), from €68,000 to €14,534
- Tax, wage and social debts -€12,044
down €12,044 (-57.0%), from €21,120 to €9,076
- Financial income -€81,915
down €81,915 (-99.6%), from €82,227 to €312
- Gross operating margin -€16,460
down €16,460 (-41.7%), from €39,505 to €23,045
- Taxes -€1,916
down €1,916 (-25.3%), from €7,560 to €5,644
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €212,658 | €122,463 | -€90,195 | -42.4% |
| Fixed assets | 21/28 | €1,500 | €1,500 | = | 0.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €211,158 | €120,963 | -€90,195 | -42.7% |
| Amounts receivable within one year | 40/41 | €76,665 | €55,890 | -€20,775 | -27.1% |
| Trade receivables | 40 | €54,450 | €54,450 | = | 0.0% |
| Other amounts receivable | 41 | €22,215 | €1,440 | -€20,775 | -93.5% |
| Cash at bank and in hand | 54/58 | €134,493 | €65,073 | -€69,419 | -51.6% |
| Total equity and liabilities | 10/49 | €212,658 | €122,463 | -€90,195 | -42.4% |
| Equity | 10/15 | €114,538 | €3,000 | -€111,538 | -97.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €111,538 | €0 | -€111,538 | -100.0% |
| Distributable reserves | 133 | €111,538 | €0 | -€111,538 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €98,120 | €119,463 | +€21,344 | +21.8% |
| Amounts payable after more than one year | 17 | €9,000 | €94,807 | +€85,807 | +953.4% |
| Other amounts payable | 178/9 | €9,000 | €94,807 | +€85,807 | +953.4% |
| Amounts payable within one year | 42/48 | €89,120 | €24,656 | -€64,464 | -72.3% |
| Trade debts | 44 | €0 | €1,047 | +€1,047 | |
| Suppliers | 440/4 | €0 | €1,047 | +€1,047 | |
| Taxes, remuneration and social security | 45 | €21,120 | €9,076 | -€12,044 | -57.0% |
| Taxes | 450/3 | €21,120 | €9,076 | -€12,044 | -57.0% |
| Other amounts payable | 47/48 | €68,000 | €14,534 | -€53,466 | -78.6% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €39,505 | €23,045 | -€16,460 | -41.7% |
| Operating profit (loss) | 9901 | €39,055 | €22,583 | -€16,473 | -42.2% |
| Financial income | 75/76B | €82,227 | €312 | -€81,915 | -99.6% |
| Recurring financial income | 75 | €82,227 | €312 | -€81,915 | -99.6% |
| Financial charges | 65/66B | €139 | €152 | +€13 | +9.6% |
| Recurring financial charges | 65 | €139 | €152 | +€13 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €121,143 | €22,742 | -€98,401 | -81.2% |
| Income taxes | 67/77 | €7,560 | €5,644 | -€1,916 | -25.3% |
| Profit (loss) for the period | 9904 | €113,583 | €17,099 | -€96,485 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €113,583 | €17,099 | -€96,485 | -84.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.