KAYA ELEC: 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 ELEC
Largest movements
- Cash +€9,045
up €9,045 (+151%), from €5,978 to €15,023
mainly Net result for the year (+€6,291) and Depreciation (+€4,423)
- Tangible fixed assets -€4,423
down €4,423 (-26.7%), from €16,543 to €12,121
of which Furniture and vehicles: -€4,132
- Receivables within one year +€2,176
up €2,176 (+16.8%), from €12,934 to €15,110
of which Trade receivables: +€2,980
- Profit (loss) carried forward +€6,291
up €6,291 (+71.6%), from €8,785 to €15,076
- Debts after one year -€4,139
down €4,139 (-32.5%), from €12,737 to €8,599
- Other debts +€3,980
up €3,980 (+89.3%), from €4,458 to €8,438
- Tax, wage and social debts +€1,336
up €1,336 (+61.1%), from €2,188 to €3,523
- Trade debts -€892
down €892 (-60.5%), from €1,475 to €583
- Gross operating margin +€13,482
up €13,482, from -€488 to €12,995
- Taxes +€958
new in 2025: €958
- Other operating charges +€400
new in 2025: €400
- Financial charges -€233
down €233 (-20.2%), from €1,157 to €924
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.
Derived cash bridge
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 | €35,560 | €42,358 | +€6,798 | +19.1% |
| Fixed assets | 21/28 | €16,543 | €12,121 | -€4,423 | -26.7% |
| Tangible fixed assets | 22/27 | €16,543 | €12,121 | -€4,423 | -26.7% |
| Plant, machinery and equipment | 23 | €456 | €166 | -€290 | -63.7% |
| Furniture and vehicles | 24 | €16,087 | €11,955 | -€4,132 | -25.7% |
| Current assets | 29/58 | €19,017 | €30,238 | +€11,221 | +59.0% |
| Amounts receivable within one year | 40/41 | €12,934 | €15,110 | +€2,176 | +16.8% |
| Trade receivables | 40 | €10,700 | €13,680 | +€2,980 | +27.9% |
| Other amounts receivable | 41 | €2,234 | €1,430 | -€804 | -36.0% |
| Cash at bank and in hand | 54/58 | €5,978 | €15,023 | +€9,045 | +151% |
| Deferred charges and accrued income | 490/1 | €105 | €104 | -€1 | -0.5% |
| Total equity and liabilities | 10/49 | €35,560 | €42,358 | +€6,798 | +19.1% |
| Equity | 10/15 | €10,785 | €17,076 | +€6,291 | +58.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,785 | €15,076 | +€6,291 | +71.6% |
| Amounts payable | 17/49 | €24,775 | €25,282 | +€507 | +2.0% |
| Amounts payable after more than one year | 17 | €12,737 | €8,599 | -€4,139 | -32.5% |
| Financial debts | 170/4 | €12,737 | €8,599 | -€4,139 | -32.5% |
| Amounts payable within one year | 42/48 | €12,038 | €16,683 | +€4,646 | +38.6% |
| Current portion of amounts payable after more than one year | 42 | €3,917 | €4,139 | +€222 | +5.7% |
| Trade debts | 44 | €1,475 | €583 | -€892 | -60.5% |
| Suppliers | 440/4 | €1,475 | €583 | -€892 | -60.5% |
| Taxes, remuneration and social security | 45 | €2,188 | €3,523 | +€1,336 | +61.1% |
| Taxes | 450/3 | €2,188 | €3,523 | +€1,336 | +61.1% |
| Other amounts payable | 47/48 | €4,458 | €8,438 | +€3,980 | +89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,423 | €4,423 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€488 | €12,995 | +€13,482 | |
| Operating profit (loss) | 9901 | -€4,910 | €8,172 | +€13,082 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,157 | €924 | -€233 | -20.2% |
| Recurring financial charges | 65 | €1,157 | €924 | -€233 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,068 | €7,249 | +€13,317 | |
| Income taxes | 67/77 | - | €958 | +€958 | |
| Profit (loss) for the period | 9904 | -€6,068 | €6,291 | +€12,359 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,068 | €6,291 | +€12,359 |
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 31 October 2026 via checked.be.