KAYA 27: 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 27
Largest movements
- Receivables within one year -€2,578
down €2,578 (-42.7%), from €6,034 to €3,455
of which Other amounts receivable: -€4,725
- Tangible fixed assets -€2,400
down €2,400 (-80.2%), from €2,992 to €592
- Cash -€746
down €746 (-34.3%), from €2,174 to €1,428
mainly Net result for the year (-€4,169) and Trade debts (-€1,951)
- Stocks and contracts -€495
down €495 (-50.8%), from €975 to €480
- Profit (loss) carried forward -€4,169
down €4,169, from €2,692 to -€1,476
- Trade debts -€1,951
no longer reported in 2024 (was €1,951)
- Gross operating margin -€18,406
down €18,406 (-75.2%), from €24,461 to €6,054
- Staff costs -€6,847
down €6,847 (-52.0%), from €13,160 to €6,313
- Taxes -€1,001
no longer reported in 2024 (was €1,001)
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 | €12,175 | €5,956 | -€6,219 | -51.1% |
| Fixed assets | 21/28 | €2,992 | €592 | -€2,400 | -80.2% |
| Tangible fixed assets | 22/27 | €2,992 | €592 | -€2,400 | -80.2% |
| Plant, machinery and equipment | 23 | €2,992 | €592 | -€2,400 | -80.2% |
| Current assets | 29/58 | €9,183 | €5,364 | -€3,819 | -41.6% |
| Stocks and contracts in progress | 3 | €975 | €480 | -€495 | -50.8% |
| Stocks | 30/36 | €975 | €480 | -€495 | -50.8% |
| Amounts receivable within one year | 40/41 | €6,034 | €3,455 | -€2,578 | -42.7% |
| Trade receivables | 40 | - | €2,147 | +€2,147 | |
| Other amounts receivable | 41 | €6,034 | €1,308 | -€4,725 | -78.3% |
| Cash at bank and in hand | 54/58 | €2,174 | €1,428 | -€746 | -34.3% |
| Total equity and liabilities | 10/49 | €12,175 | €5,956 | -€6,219 | -51.1% |
| Equity | 10/15 | €4,192 | €24 | -€4,169 | -99.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,692 | -€1,476 | -€4,169 | |
| Amounts payable | 17/49 | €7,983 | €5,932 | -€2,050 | -25.7% |
| Amounts payable within one year | 42/48 | €7,983 | €5,932 | -€2,050 | -25.7% |
| Trade debts | 44 | €1,951 | - | -€1,951 | |
| Suppliers | 440/4 | €1,951 | - | -€1,951 | |
| Taxes, remuneration and social security | 45 | €6,031 | €5,932 | -€99 | -1.6% |
| Taxes | 450/3 | €3,426 | €5,932 | +€2,507 | +73.2% |
| Remuneration and social security | 454/9 | €2,606 | - | -€2,606 | |
| Remuneration, social security and pensions | 62 | €13,160 | €6,313 | -€6,847 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €2,400 | = | 0.0% |
| Other operating charges | 640/8 | €543 | €380 | -€163 | -30.0% |
| Gross operating margin | 9900 | €24,461 | €6,054 | -€18,406 | -75.2% |
| Operating profit (loss) | 9901 | €8,358 | -€3,038 | -€11,396 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,348 | €1,131 | -€217 | -16.1% |
| Recurring financial charges | 65 | €1,348 | €1,131 | -€217 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €7,010 | -€4,169 | -€11,179 | |
| Income taxes | 67/77 | €1,001 | - | -€1,001 | |
| Profit (loss) for the period | 9904 | €6,010 | -€4,169 | -€10,178 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,010 | -€4,169 | -€10,178 |
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 25 October 2026 via checked.be.