KAYA L&L: what changed
KAYA L&L
Largest movements
- Receivables within one year -€10,577
down €10,577 (-36.6%), from €28,880 to €18,303
of which Other amounts receivable: -€8,922
- Cash -€9,581
no longer reported in 2025 (was €9,581)
mainly Tax, wage and social debts (-€28,156) and Debts after one year (-€14,115)
- Tangible fixed assets -€9,435
down €9,435 (-3.9%), from €243,010 to €233,575
- Tax, wage and social debts -€28,156
down €28,156 (-84.2%), from €33,449 to €5,292
- Debts after one year -€14,115
down €14,115 (-15.0%), from €93,904 to €79,789
- Profit (loss) carried forward +€13,927
up €13,927 (+28.9%), from €48,251 to €62,178
- Other operating charges -€25,079
down €25,079 (-80.3%), from €31,224 to €6,145
- Gross operating margin -€8,876
down €8,876 (-18.4%), from €48,218 to €39,342
- Taxes +€4,621
up €4,621 (+892%), from €518 to €5,138
- Financial charges -€2,341
down €2,341 (-33.3%), from €7,037 to €4,696
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,471 | €251,878 | -€29,594 | -10.5% |
| Fixed assets | 21/28 | €243,010 | €233,575 | -€9,435 | -3.9% |
| Tangible fixed assets | 22/27 | €243,010 | €233,575 | -€9,435 | -3.9% |
| Land and buildings | 22 | €243,010 | €233,575 | -€9,435 | -3.9% |
| Current assets | 29/58 | €38,461 | €18,303 | -€20,159 | -52.4% |
| Amounts receivable within one year | 40/41 | €28,880 | €18,303 | -€10,577 | -36.6% |
| Trade receivables | 40 | €1,655 | - | -€1,655 | |
| Other amounts receivable | 41 | €27,225 | €18,303 | -€8,922 | -32.8% |
| Cash at bank and in hand | 54/58 | €9,581 | - | -€9,581 | |
| Total equity and liabilities | 10/49 | €281,471 | €251,878 | -€29,594 | -10.5% |
| Equity | 10/15 | €138,678 | €152,605 | +€13,927 | +10.0% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €21,827 | €21,827 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,791 | €1,791 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,791 | €1,791 | = | 0.0% |
| Distributable reserves | 133 | €20,037 | €20,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,251 | €62,178 | +€13,927 | +28.9% |
| Amounts payable | 17/49 | €142,793 | €99,272 | -€43,521 | -30.5% |
| Amounts payable after more than one year | 17 | €93,904 | €79,789 | -€14,115 | -15.0% |
| Financial debts | 170/4 | €93,904 | €79,789 | -€14,115 | -15.0% |
| Amounts payable within one year | 42/48 | €48,889 | €19,483 | -€29,406 | -60.1% |
| Current portion of amounts payable after more than one year | 42 | €13,463 | €14,115 | +€652 | +4.8% |
| Financial debts | 43 | - | €76 | +€76 | |
| Credit institutions | 430/8 | - | €76 | +€76 | |
| Trade debts | 44 | €1,977 | - | -€1,977 | |
| Suppliers | 440/4 | €1,977 | - | -€1,977 | |
| Taxes, remuneration and social security | 45 | €33,449 | €5,292 | -€28,156 | -84.2% |
| Taxes | 450/3 | €33,449 | €5,292 | -€28,156 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,435 | €9,435 | = | 0.0% |
| Other operating charges | 640/8 | €31,224 | €6,145 | -€25,079 | -80.3% |
| Gross operating margin | 9900 | €48,218 | €39,342 | -€8,876 | -18.4% |
| Operating profit (loss) | 9901 | €7,559 | €23,762 | +€16,202 | +214% |
| Financial charges | 65/66B | €7,037 | €4,696 | -€2,341 | -33.3% |
| Recurring financial charges | 65 | €7,037 | €4,696 | -€2,341 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €523 | €19,066 | +€18,543 | +3,547% |
| Income taxes | 67/77 | €518 | €5,138 | +€4,621 | +892% |
| Profit (loss) for the period | 9904 | €5 | €13,927 | +€13,922 | +281,257% |
| Profit (loss) for the period to be appropriated | 9905 | €5 | €13,927 | +€13,922 | +281,257% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.