KAYA: 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.
KAYA
Largest movements
- Receivables within one year +€36,656
up €36,656 (+534.1%), from €6,863 to €43,519
of which Trade receivables: +€39,865
- Cash -€11,790
down €11,790 (-95.9%), from €12,293 to €503
mainly Receivables within one year (-€36,656) and Investment in fixed assets (net) (-€6,120)
- Receivables after one year +€5,018
up €5,018 (+304.1%), from €1,650 to €6,668
- Tangible fixed assets +€3,714
up €3,714 (+146.5%), from €2,536 to €6,250
of which Furniture and vehicles: +€4,407
- Accrued charges and deferred income +€13,192
new in 2025: €13,192
- Trade debts +€10,911
up €10,911 (+272.0%), from €4,012 to €14,922
- Profit (loss) carried forward +€4,312
no longer reported in 2025 (was -€4,312)
- Provisions +€3,500
new in 2025: €3,500
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
- Gross operating margin +€51,568
up €51,568 (+67.8%), from €76,052 to €127,620
- Staff costs +€34,343
up €34,343 (+42.5%), from €80,865 to €115,208
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 | €23,543 | €57,141 | +€33,598 | +142.7% |
| Fixed assets | 21/28 | €2,736 | €6,451 | +€3,714 | +135.7% |
| Tangible fixed assets | 22/27 | €2,536 | €6,250 | +€3,714 | +146.5% |
| Plant, machinery and equipment | 23 | €1,320 | €628 | -€693 | -52.4% |
| Furniture and vehicles | 24 | €1,215 | €5,622 | +€4,407 | +362.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €20,806 | €50,690 | +€29,884 | +143.6% |
| Amounts receivable after more than one year | 29 | €1,650 | €6,668 | +€5,018 | +304.1% |
| Other amounts receivable | 291 | €1,650 | €6,668 | +€5,018 | +304.1% |
| Amounts receivable within one year | 40/41 | €6,863 | €43,519 | +€36,656 | +534.1% |
| Trade receivables | 40 | €2,392 | €42,257 | +€39,865 | +1666.6% |
| Other amounts receivable | 41 | €4,471 | €1,262 | -€3,209 | -71.8% |
| Cash at bank and in hand | 54/58 | €12,293 | €503 | -€11,790 | -95.9% |
| Total equity and liabilities | 10/49 | €23,543 | €57,141 | +€33,598 | +142.7% |
| Equity | 10/15 | €11,285 | €16,945 | +€5,660 | +50.2% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €9,396 | €8,885 | -€512 | -5.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €7,536 | €8,885 | +€1,348 | +17.9% |
| Profit (loss) carried forward | 14 | -€4,312 | - | +€4,312 | |
| Provisions and deferred taxes | 16 | - | €3,500 | +€3,500 | |
| Provisions for liabilities and charges | 160/5 | - | €3,500 | +€3,500 | |
| Other liabilities and charges | 164/5 | - | €3,500 | +€3,500 | |
| Amounts payable | 17/49 | €12,258 | €36,696 | +€24,438 | +199.4% |
| Amounts payable within one year | 42/48 | €12,258 | €23,504 | +€11,246 | +91.7% |
| Trade debts | 44 | €4,012 | €14,922 | +€10,911 | +272.0% |
| Suppliers | 440/4 | €4,012 | €14,922 | +€10,911 | +272.0% |
| Taxes, remuneration and social security | 45 | €8,246 | €8,581 | +€335 | +4.1% |
| Taxes | 450/3 | €2,876 | €3,299 | +€422 | +14.7% |
| Remuneration and social security | 454/9 | €5,370 | €5,283 | -€87 | -1.6% |
| Accrued charges and deferred income | 492/3 | - | €13,192 | +€13,192 | |
| Remuneration, social security and pensions | 62 | €80,865 | €115,208 | +€34,343 | +42.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,175 | €2,406 | +€1,231 | +104.8% |
| Other operating charges | 640/8 | €1,209 | €514 | -€694 | -57.4% |
| Non-recurring operating charges | 66A | - | €3,500 | +€3,500 | |
| Gross operating margin | 9900 | €76,052 | €127,620 | +€51,568 | +67.8% |
| Operating profit (loss) | 9901 | -€7,197 | €5,992 | +€13,188 | |
| Financial charges | 65/66B | €129 | €70 | -€59 | -45.4% |
| Recurring financial charges | 65 | €129 | €70 | -€59 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,326 | €5,921 | +€13,247 | |
| Income taxes | 67/77 | -€269 | €261 | +€530 | |
| Profit (loss) for the period | 9904 | -€7,056 | €5,660 | +€12,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,056 | €5,660 | +€12,716 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.