KAKOJE: 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.
KAKOJE
Largest movements
- Receivables within one year +€11,736
up €11,736 (+47.3%), from €24,823 to €36,559
of which Trade receivables: +€10,979
- Cash +€7,631
up €7,631 (+10.4%), from €73,112 to €80,743
mainly Depreciation (+€8,124) and Other debts (+€5,377)
- Tangible fixed assets -€5,767
down €5,767 (-68.0%), from €8,485 to €2,718
of which Furniture and vehicles: -€5,603
- Other debts +€5,377
up €5,377 (+14.9%), from €35,976 to €41,353
- Reserves +€4,986
up €4,986 (+9.1%), from €54,858 to €59,845
- Tax, wage and social debts +€3,016
up €3,016 (+19.5%), from €15,479 to €18,494
of which Remuneration and social security: +€2,550
- Financial charges +€1,552
up €1,552 (+78.3%), from €1,981 to €3,533
- Gross operating margin +€498
up €498 (+2.5%), from €20,238 to €20,735
- Depreciation -€420
down €420 (-4.9%), from €8,543 to €8,124
- Taxes -€378
down €378 (-10.6%), from €3,578 to €3,200
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.
Derived cash bridge
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 | €107,567 | €121,285 | +€13,718 | +12.8% |
| Fixed assets | 21/28 | €8,485 | €2,718 | -€5,767 | -68.0% |
| Tangible fixed assets | 22/27 | €8,485 | €2,718 | -€5,767 | -68.0% |
| Land and buildings | 22 | €473 | €309 | -€164 | -34.6% |
| Furniture and vehicles | 24 | €8,012 | €2,409 | -€5,603 | -69.9% |
| Current assets | 29/58 | €99,082 | €118,566 | +€19,485 | +19.7% |
| Amounts receivable within one year | 40/41 | €24,823 | €36,559 | +€11,736 | +47.3% |
| Trade receivables | 40 | €24,704 | €35,683 | +€10,979 | +44.4% |
| Other amounts receivable | 41 | €120 | €876 | +€757 | +633% |
| Cash at bank and in hand | 54/58 | €73,112 | €80,743 | +€7,631 | +10.4% |
| Deferred charges and accrued income | 490/1 | €1,147 | €1,264 | +€117 | +10.2% |
| Total equity and liabilities | 10/49 | €107,567 | €121,285 | +€13,718 | +12.8% |
| Equity | 10/15 | €55,858 | €60,845 | +€4,986 | +8.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €54,858 | €59,845 | +€4,986 | +9.1% |
| Distributable reserves | 133 | €54,858 | €59,845 | +€4,986 | +9.1% |
| Amounts payable | 17/49 | €51,708 | €60,440 | +€8,732 | +16.9% |
| Amounts payable within one year | 42/48 | €51,708 | €60,440 | +€8,732 | +16.9% |
| Trade debts | 44 | €254 | €593 | +€339 | +134% |
| Suppliers | 440/4 | €254 | €593 | +€339 | +134% |
| Taxes, remuneration and social security | 45 | €15,479 | €18,494 | +€3,016 | +19.5% |
| Taxes | 450/3 | €12,929 | €13,394 | +€466 | +3.6% |
| Remuneration and social security | 454/9 | €2,550 | €5,100 | +€2,550 | +100% |
| Other amounts payable | 47/48 | €35,976 | €41,353 | +€5,377 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,543 | €8,124 | -€420 | -4.9% |
| Other operating charges | 640/8 | €756 | €893 | +€137 | +18.1% |
| Gross operating margin | 9900 | €20,238 | €20,735 | +€498 | +2.5% |
| Operating profit (loss) | 9901 | €10,938 | €11,719 | +€780 | +7.1% |
| Financial charges | 65/66B | €1,981 | €3,533 | +€1,552 | +78.3% |
| Recurring financial charges | 65 | €1,981 | €3,533 | +€1,552 | +78.3% |
| Profit (loss) for the period before taxes | 9903 | €8,957 | €8,186 | -€771 | -8.6% |
| Income taxes | 67/77 | €3,578 | €3,200 | -€378 | -10.6% |
| Profit (loss) for the period | 9904 | €5,379 | €4,986 | -€393 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,379 | €4,986 | -€393 | -7.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.