KAYA PORT: what changed
KAYA PORT
Largest movements
- Cash +€50,439
up €50,439 (+531%), from €9,494 to €59,933
mainly Net result for the year (+€17,280) and Tax, wage and social debts (+€11,063)
- Tangible fixed assets -€3,728
down €3,728 (-39.0%), from €9,569 to €5,841
of which Furniture and vehicles: -€2,320
- Receivables within one year -€2,871
down €2,871 (-2.4%), from €121,995 to €119,124
of which Trade receivables: -€2,632
- Profit (loss) carried forward +€17,280
up €17,280 (+391%), from €4,417 to €21,697
- Tax, wage and social debts +€11,063
up €11,063 (+29.2%), from €37,886 to €48,949
of which Taxes: +€11,645
- Trade debts +€9,193
up €9,193 (+172%), from €5,340 to €14,534
- Other debts +€5,977
up €5,977 (+7.9%), from €75,695 to €81,672
- Gross operating margin +€46,406
up €46,406 (+52.3%), from €88,666 to €135,072
- Depreciation -€30,050
down €30,050 (-89.0%), from €33,778 to €3,728
- Taxes +€4,351
new in 2025: €4,351
- Other operating charges -€2,175
down €2,175 (-39.3%), from €5,527 to €3,352
- Staff costs -€1,420
down €1,420 (-1.3%), from €106,216 to €104,796
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 | €142,195 | €185,709 | +€43,514 | +30.6% |
| Fixed assets | 21/28 | €10,124 | €6,396 | -€3,728 | -36.8% |
| Tangible fixed assets | 22/27 | €9,569 | €5,841 | -€3,728 | -39.0% |
| Furniture and vehicles | 24 | €4,166 | €1,846 | -€2,320 | -55.7% |
| Other tangible fixed assets | 26 | €5,403 | €3,995 | -€1,408 | -26.1% |
| Financial fixed assets | 28 | €555 | €555 | = | 0.0% |
| Current assets | 29/58 | €132,071 | €179,312 | +€47,242 | +35.8% |
| Amounts receivable within one year | 40/41 | €121,995 | €119,124 | -€2,871 | -2.4% |
| Trade receivables | 40 | €121,620 | €118,988 | -€2,632 | -2.2% |
| Other amounts receivable | 41 | €376 | €136 | -€239 | -63.7% |
| Cash at bank and in hand | 54/58 | €9,494 | €59,933 | +€50,439 | +531% |
| Deferred charges and accrued income | 490/1 | €581 | €255 | -€326 | -56.1% |
| Total equity and liabilities | 10/49 | €142,195 | €185,709 | +€43,514 | +30.6% |
| Equity | 10/15 | €23,274 | €40,554 | +€17,280 | +74.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €257 | €257 | = | 0.0% |
| Non-distributable reserves | 130/1 | €257 | €257 | = | 0.0% |
| Reserves not available under the articles | 1311 | €257 | €257 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,417 | €21,697 | +€17,280 | +391% |
| Amounts payable | 17/49 | €118,921 | €145,155 | +€26,234 | +22.1% |
| Amounts payable within one year | 42/48 | €118,921 | €145,155 | +€26,234 | +22.1% |
| Trade debts | 44 | €5,340 | €14,534 | +€9,193 | +172% |
| Suppliers | 440/4 | €5,340 | €14,534 | +€9,193 | +172% |
| Taxes, remuneration and social security | 45 | €37,886 | €48,949 | +€11,063 | +29.2% |
| Taxes | 450/3 | €14,300 | €25,945 | +€11,645 | +81.4% |
| Remuneration and social security | 454/9 | €23,586 | €23,004 | -€582 | -2.5% |
| Other amounts payable | 47/48 | €75,695 | €81,672 | +€5,977 | +7.9% |
| Non-recurring operating income | 76A | €24,848 | €35,909 | +€11,061 | +44.5% |
| Remuneration, social security and pensions | 62 | €106,216 | €104,796 | -€1,420 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,778 | €3,728 | -€30,050 | -89.0% |
| Other operating charges | 640/8 | €5,527 | €3,352 | -€2,175 | -39.3% |
| Non-recurring operating charges | 66A | €14,800 | - | -€14,800 | |
| Gross operating margin | 9900 | €88,666 | €135,072 | +€46,406 | +52.3% |
| Operating profit (loss) | 9901 | -€71,655 | €23,197 | +€94,851 | |
| Financial income | 75/76B | €41 | €75 | +€34 | +84.8% |
| Recurring financial income | 75 | €41 | €75 | +€34 | +84.8% |
| Non-recurring financial income | 76B | - | €75 | +€75 | |
| Financial charges | 65/66B | €537 | €1,640 | +€1,104 | +206% |
| Recurring financial charges | 65 | €537 | €1,640 | +€1,104 | +206% |
| Profit (loss) for the period before taxes | 9903 | -€72,151 | €21,631 | +€93,782 | |
| Income taxes | 67/77 | - | €4,351 | +€4,351 | |
| Profit (loss) for the period | 9904 | -€72,151 | €17,280 | +€89,431 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,151 | €17,280 | +€89,431 |
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 3 November 2026 via checked.be.