KAKILA: what changed
Two fiscal 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.
KAKILA
Largest movements
- Tangible fixed assets -€16,599
down €16,599 (-5.9%), from €279,311 to €262,712
of which Land and buildings: -€8,371
- Debts after one year -€13,435
down €13,435 (-7.1%), from €189,178 to €175,744
- Other debts -€7,597
down €7,597 (-8.6%), from €88,289 to €80,692
- Profit (loss) carried forward +€5,318
up €5,318 (+4.8%), from -€110,866 to -€105,548
- Gross operating margin +€3,050
up €3,050 (+10.9%), from €28,089 to €31,139
- Financial charges -€446
down €446 (-6.2%), from €7,183 to €6,737
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.
Cash bridge derived
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 | €280,426 | €264,800 | -€15,625 | -5.6% |
| Fixed assets | 21/28 | €279,311 | €262,712 | -€16,599 | -5.9% |
| Tangible fixed assets | 22/27 | €279,311 | €262,712 | -€16,599 | -5.9% |
| Land and buildings | 22 | €239,018 | €230,647 | -€8,371 | -3.5% |
| Other tangible fixed assets | 26 | €40,293 | €32,065 | -€8,228 | -20.4% |
| Current assets | 29/58 | €1,115 | €2,088 | +€973 | +87.3% |
| Cash at bank and in hand | 54/58 | €823 | €1,788 | +€965 | +117.3% |
| Deferred charges and accrued income | 490/1 | €292 | €300 | +€8 | +2.8% |
| Total equity and liabilities | 10/49 | €280,426 | €264,800 | -€15,625 | -5.6% |
| Equity | 10/15 | -€10,866 | -€5,548 | +€5,318 | +48.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,866 | -€105,548 | +€5,318 | +4.8% |
| Amounts payable | 17/49 | €291,292 | €270,348 | -€20,944 | -7.2% |
| Amounts payable after more than one year | 17 | €189,178 | €175,744 | -€13,435 | -7.1% |
| Financial debts | 170/4 | €189,178 | €175,744 | -€13,435 | -7.1% |
| Amounts payable within one year | 42/48 | €102,113 | €94,604 | -€7,509 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €12,985 | €13,435 | +€450 | +3.5% |
| Trade debts | 44 | €839 | €478 | -€362 | -43.1% |
| Suppliers | 440/4 | €839 | €478 | -€362 | -43.1% |
| Other amounts payable | 47/48 | €88,289 | €80,692 | -€7,597 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,720 | €16,599 | -€122 | -0.7% |
| Other operating charges | 640/8 | €2,411 | €2,485 | +€75 | +3.1% |
| Gross operating margin | 9900 | €28,089 | €31,139 | +€3,050 | +10.9% |
| Operating profit (loss) | 9901 | €8,958 | €12,055 | +€3,097 | +34.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,183 | €6,737 | -€446 | -6.2% |
| Recurring financial charges | 65 | €7,183 | €6,737 | -€446 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €1,775 | €5,318 | +€3,543 | +199.6% |
| Profit (loss) for the period | 9904 | €1,775 | €5,318 | +€3,543 | +199.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,775 | €5,318 | +€3,543 | +199.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.