KAYA HANDEL: 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 HANDEL
Largest movements
- Stocks and contracts +€37,521
up €37,521 (+50.5%), from €74,356 to €111,877
- Cash +€7,556
up €7,556 (+448%), from €1,687 to €9,243
mainly Other debts (+€66,296) and Trade debts (+€25,579)
- Financial fixed assets -€3,000
down €3,000 (-40.0%), from €7,500 to €4,500
- Receivables within one year -€2,305
down €2,305 (-3.8%), from €60,559 to €58,254
of which Trade receivables: -€1,632
- Other debts +€66,296
up €66,296 (+75.1%), from €88,309 to €154,605
- Profit (loss) carried forward -€52,170
down €52,170 (-273%), from -€19,128 to -€71,298
- Trade debts +€25,579
up €25,579 (+41.3%), from €61,873 to €87,452
- Other operating charges +€32,484
up €32,484 (+450%), from €7,225 to €39,709
- Financial charges +€607
up €607 (+376%), from €162 to €769
- Gross operating margin +€142
up €142 (+1.2%), from -€11,741 to -€11,598
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,054 | €186,017 | +€40,963 | +28.2% |
| Formation expenses | 20 | €952 | €952 | = | 0.0% |
| Fixed assets | 21/28 | €7,500 | €4,500 | -€3,000 | -40.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Financial fixed assets | 28 | €7,500 | €4,500 | -€3,000 | -40.0% |
| Current assets | 29/58 | €136,602 | €180,564 | +€43,963 | +32.2% |
| Stocks and contracts in progress | 3 | €74,356 | €111,877 | +€37,521 | +50.5% |
| Stocks | 30/36 | €74,356 | €111,877 | +€37,521 | +50.5% |
| Amounts receivable within one year | 40/41 | €60,559 | €58,254 | -€2,305 | -3.8% |
| Trade receivables | 40 | €59,243 | €57,611 | -€1,632 | -2.8% |
| Other amounts receivable | 41 | €1,316 | €643 | -€673 | -51.1% |
| Cash at bank and in hand | 54/58 | €1,687 | €9,243 | +€7,556 | +448% |
| Deferred charges and accrued income | 490/1 | - | €1,190 | +€1,190 | |
| Total equity and liabilities | 10/49 | €145,054 | €186,017 | +€40,963 | +28.2% |
| Equity | 10/15 | -€5,128 | -€57,298 | -€52,170 | -1,017% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,128 | -€71,298 | -€52,170 | -273% |
| Amounts payable | 17/49 | €150,182 | €243,314 | +€93,133 | +62.0% |
| Amounts payable within one year | 42/48 | €150,182 | €243,314 | +€93,133 | +62.0% |
| Trade debts | 44 | €61,873 | €87,452 | +€25,579 | +41.3% |
| Suppliers | 440/4 | €61,873 | €87,452 | +€25,579 | +41.3% |
| Taxes, remuneration and social security | 45 | - | €1,257 | +€1,257 | |
| Taxes | 450/3 | - | €1,257 | +€1,257 | |
| Other amounts payable | 47/48 | €88,309 | €154,605 | +€66,296 | +75.1% |
| Remuneration, social security and pensions | 62 | - | €116 | +€116 | |
| Other operating charges | 640/8 | €7,225 | €39,709 | +€32,484 | +450% |
| Gross operating margin | 9900 | -€11,741 | -€11,598 | +€142 | +1.2% |
| Operating profit (loss) | 9901 | -€18,966 | -€51,423 | -€32,457 | -171% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €162 | €769 | +€607 | +376% |
| Recurring financial charges | 65 | €162 | €769 | +€607 | +376% |
| Profit (loss) for the period before taxes | 9903 | -€19,128 | -€52,170 | -€33,042 | -173% |
| Profit (loss) for the period | 9904 | -€19,128 | -€52,170 | -€33,042 | -173% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,128 | -€52,170 | -€33,042 | -173% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.