KAYA ALIMENTATION: 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 ALIMENTATION
Largest movements
- Cash +€1,314
up €1,314 (+241%), from €545 to €1,859
mainly Net result for the year (+€1,957) and Trade debts (+€1,580)
- Stocks and contracts +€204
up €204 (+16.3%), from €1,250 to €1,455
- Profit (loss) carried forward +€1,957
up €1,957 (+45.1%), from €4,344 to €6,302
- Other debts -€1,818
down €1,818 (-35.5%), from €5,124 to €3,306
- Trade debts +€1,580
up €1,580 (+27.5%), from €5,737 to €7,317
- Tax, wage and social debts -€201
down €201 (-34.0%), from €590 to €390
- Gross operating margin +€1,951
up €1,951 (+113%), from €1,727 to €3,678
- Other operating charges +€1,541
new in 2024: €1,541
- Financial charges +€47
up €47 (+35.9%), from €132 to €179
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 | €16,795 | €18,314 | +€1,519 | +9.0% |
| Fixed assets | 21/28 | €15,000 | €15,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €15,000 | €15,000 | = | 0.0% |
| Furniture and vehicles | 24 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €1,795 | €3,314 | +€1,519 | +84.6% |
| Stocks and contracts in progress | 3 | €1,250 | €1,455 | +€204 | +16.3% |
| Stocks | 30/36 | €1,250 | €1,455 | +€204 | +16.3% |
| Cash at bank and in hand | 54/58 | €545 | €1,859 | +€1,314 | +241% |
| Total equity and liabilities | 10/49 | €16,795 | €18,314 | +€1,519 | +9.0% |
| Equity | 10/15 | €5,344 | €7,302 | +€1,957 | +36.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,344 | €6,302 | +€1,957 | +45.1% |
| Amounts payable | 17/49 | €11,451 | €11,013 | -€439 | -3.8% |
| Amounts payable within one year | 42/48 | €11,451 | €11,013 | -€439 | -3.8% |
| Trade debts | 44 | €5,737 | €7,317 | +€1,580 | +27.5% |
| Suppliers | 440/4 | €5,737 | €7,317 | +€1,580 | +27.5% |
| Taxes, remuneration and social security | 45 | €590 | €390 | -€201 | -34.0% |
| Taxes | 450/3 | €590 | €390 | -€201 | -34.0% |
| Other amounts payable | 47/48 | €5,124 | €3,306 | -€1,818 | -35.5% |
| Other operating charges | 640/8 | - | €1,541 | +€1,541 | |
| Gross operating margin | 9900 | €1,727 | €3,678 | +€1,951 | +113% |
| Operating profit (loss) | 9901 | €1,727 | €2,137 | +€410 | +23.7% |
| Financial charges | 65/66B | €132 | €179 | +€47 | +35.9% |
| Recurring financial charges | 65 | €132 | €179 | +€47 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €1,595 | €1,957 | +€363 | +22.7% |
| Profit (loss) for the period | 9904 | €1,595 | €1,957 | +€363 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,595 | €1,957 | +€363 | +22.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.