KAKO: 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.
KAKO
Largest movements
- Cash +€16,920
up €16,920 (+251.5%), from €6,728 to €23,648
mainly Net result for the year (+€18,399) and Tax, wage and social debts (+€2,298)
- Deferred charges and accrued income -€1,858
no longer reported in 2024 (was €1,858)
- Tangible fixed assets -€1,790
down €1,790 (-14.1%), from €12,723 to €10,934
of which Other tangible fixed assets: -€1,225
- Receivables within one year -€447
down €447 (-42.9%), from €1,043 to €596
of which Trade receivables: -€473
- Reserves +€18,399
up €18,399 (+395.1%), from €4,657 to €23,056
- Contributions -€10,000
no longer reported in 2024 (was €10,000)
- Tax, wage and social debts +€2,298
up €2,298 (+64.6%), from €3,554 to €5,852
of which Taxes: +€1,389
- Trade debts +€2,005
up €2,005 (+51.0%), from €3,934 to €5,939
- Gross operating margin +€3,555
up €3,555 (+14.4%), from €24,640 to €28,195
- Taxes +€1,374
up €1,374 (+295.1%), from €466 to €1,840
- Depreciation +€943
up €943 (+111.4%), from €847 to €1,790
- Staff costs +€478
up €478 (+42.1%), from €1,135 to €1,613
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,353 | €35,178 | +€12,825 | +57.4% |
| Fixed assets | 21/28 | €12,723 | €10,934 | -€1,790 | -14.1% |
| Tangible fixed assets | 22/27 | €12,723 | €10,934 | -€1,790 | -14.1% |
| Plant, machinery and equipment | 23 | €564 | - | -€564 | |
| Other tangible fixed assets | 26 | €12,159 | €10,934 | -€1,225 | -10.1% |
| Current assets | 29/58 | €9,629 | €24,244 | +€14,615 | +151.8% |
| Amounts receivable within one year | 40/41 | €1,043 | €596 | -€447 | -42.9% |
| Trade receivables | 40 | €1,043 | €570 | -€473 | -45.3% |
| Other amounts receivable | 41 | - | €26 | +€26 | |
| Cash at bank and in hand | 54/58 | €6,728 | €23,648 | +€16,920 | +251.5% |
| Deferred charges and accrued income | 490/1 | €1,858 | - | -€1,858 | |
| Total equity and liabilities | 10/49 | €22,353 | €35,178 | +€12,825 | +57.4% |
| Equity | 10/15 | €14,657 | €23,056 | +€8,399 | +57.3% |
| Contributions | 10/11 | €10,000 | - | -€10,000 | |
| Reserves | 13 | €4,657 | €23,056 | +€18,399 | +395.1% |
| Distributable reserves | 133 | €4,657 | €23,056 | +€18,399 | +395.1% |
| Amounts payable | 17/49 | €7,695 | €12,122 | +€4,427 | +57.5% |
| Amounts payable within one year | 42/48 | €7,488 | €11,791 | +€4,303 | +57.5% |
| Trade debts | 44 | €3,934 | €5,939 | +€2,005 | +51.0% |
| Suppliers | 440/4 | €3,934 | €5,939 | +€2,005 | +51.0% |
| Taxes, remuneration and social security | 45 | €3,554 | €5,852 | +€2,298 | +64.6% |
| Taxes | 450/3 | €1,864 | €3,252 | +€1,389 | +74.5% |
| Remuneration and social security | 454/9 | €1,691 | €2,600 | +€909 | +53.8% |
| Accrued charges and deferred income | 492/3 | €207 | €331 | +€124 | +59.8% |
| Remuneration, social security and pensions | 62 | €1,135 | €1,613 | +€478 | +42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €847 | €1,790 | +€943 | +111.4% |
| Other operating charges | 640/8 | €3,135 | €3,311 | +€176 | +5.6% |
| Gross operating margin | 9900 | €24,640 | €28,195 | +€3,555 | +14.4% |
| Operating profit (loss) | 9901 | €19,524 | €21,481 | +€1,957 | +10.0% |
| Financial income | 75/76B | €0 | €85 | +€85 | +854500.0% |
| Recurring financial income | 75 | €0 | €85 | +€85 | +854500.0% |
| Financial charges | 65/66B | €1,057 | €1,328 | +€271 | +25.7% |
| Recurring financial charges | 65 | €1,057 | €1,328 | +€271 | +25.7% |
| Profit (loss) for the period before taxes | 9903 | €18,467 | €20,238 | +€1,772 | +9.6% |
| Income taxes | 67/77 | €466 | €1,840 | +€1,374 | +295.1% |
| Profit (loss) for the period | 9904 | €18,001 | €18,399 | +€397 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,001 | €18,399 | +€397 | +2.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.