KAYA C: 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 C
Largest movements
- Receivables within one year +€1,961
up €1,961 (+6.4%), from €30,546 to €32,507
of which Other amounts receivable: +€12,070
- Cash +€1,151
up €1,151 (+16.0%), from €7,186 to €8,337
mainly Net result for the year (+€9,719) and Trade debts (+€3,046)
- Profit (loss) carried forward +€9,719
up €9,719 (+50.1%), from -€19,382 to -€9,664
- Tax, wage and social debts -€5,272
down €5,272 (-25.5%), from €20,702 to €15,430
of which Taxes: -€5,422
- Other debts -€4,381
down €4,381 (-100.0%), from €4,381 to €0
- Trade debts +€3,046
new in 2025: €3,046
- Gross operating margin +€27,277
up €27,277, from -€16,541 to €10,736
- Financial charges -€803
down €803 (-61.7%), from €1,301 to €498
- Other operating charges -€223
down €223 (-30.0%), from €743 to €520
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 | €40,207 | €43,319 | +€3,112 | +7.7% |
| Fixed assets | 21/28 | €2,475 | €2,475 | = | 0.0% |
| Financial fixed assets | 28 | €2,475 | €2,475 | = | 0.0% |
| Current assets | 29/58 | €37,732 | €40,844 | +€3,112 | +8.2% |
| Amounts receivable within one year | 40/41 | €30,546 | €32,507 | +€1,961 | +6.4% |
| Trade receivables | 40 | €12,964 | €2,855 | -€10,109 | -78.0% |
| Other amounts receivable | 41 | €17,581 | €29,651 | +€12,070 | +68.7% |
| Cash at bank and in hand | 54/58 | €7,186 | €8,337 | +€1,151 | +16.0% |
| Total equity and liabilities | 10/49 | €40,207 | €43,319 | +€3,112 | +7.7% |
| Equity | 10/15 | €15,124 | €24,843 | +€9,719 | +64.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,906 | €15,906 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,046 | €14,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,382 | -€9,664 | +€9,719 | +50.1% |
| Amounts payable | 17/49 | €25,083 | €18,476 | -€6,607 | -26.3% |
| Amounts payable within one year | 42/48 | €25,083 | €18,476 | -€6,607 | -26.3% |
| Trade debts | 44 | - | €3,046 | +€3,046 | |
| Suppliers | 440/4 | - | €3,046 | +€3,046 | |
| Taxes, remuneration and social security | 45 | €20,702 | €15,430 | -€5,272 | -25.5% |
| Taxes | 450/3 | €19,602 | €14,180 | -€5,422 | -27.7% |
| Remuneration and social security | 454/9 | €1,100 | €1,250 | +€150 | +13.6% |
| Other amounts payable | 47/48 | €4,381 | €0 | -€4,381 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €743 | €520 | -€223 | -30.0% |
| Gross operating margin | 9900 | -€16,541 | €10,736 | +€27,277 | |
| Operating profit (loss) | 9901 | -€17,284 | €10,217 | +€27,500 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,301 | €498 | -€803 | -61.7% |
| Recurring financial charges | 65 | €1,301 | €498 | -€803 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,585 | €9,719 | +€28,304 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€18,585 | €9,719 | +€28,304 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,585 | €9,719 | +€28,304 |
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 10 October 2026 via checked.be.