KAYA TECH: what changed
Two fiscal 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 TECH
Largest movements
- Receivables within one year -€50,917
down €50,917 (-94.1%), from €54,124 to €3,207
of which Other amounts receivable: -€28,099
- Cash +€36,724
up €36,724 (+831.9%), from €4,414 to €41,138
mainly Receivables within one year (+€50,917)
- Current portion of long-term debt -€12,826
no longer reported in 2024 (was €12,826)
- Profit (loss) carried forward -€943
down €943 (-4.1%), from €23,243 to €22,299
- Gross operating margin -€99,789
down €99,789, from €99,479 to -€310
- Staff costs -€56,950
no longer reported in 2024 (was €56,950)
- Other operating charges -€11,863
no longer reported in 2024 (was €11,863)
- Taxes -€5,811
no longer reported in 2024 (was €5,811)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,988 | €44,795 | -€14,194 | -24.1% |
| Fixed assets | 21/28 | €450 | €450 | = | 0.0% |
| Financial fixed assets | 28 | €450 | €450 | = | 0.0% |
| Current assets | 29/58 | €58,538 | €44,345 | -€14,194 | -24.2% |
| Amounts receivable within one year | 40/41 | €54,124 | €3,207 | -€50,917 | -94.1% |
| Trade receivables | 40 | €22,818 | - | -€22,818 | |
| Other amounts receivable | 41 | €31,306 | €3,207 | -€28,099 | -89.8% |
| Cash at bank and in hand | 54/58 | €4,414 | €41,138 | +€36,724 | +831.9% |
| Total equity and liabilities | 10/49 | €58,988 | €44,795 | -€14,194 | -24.1% |
| Equity | 10/15 | €25,743 | €24,799 | -€943 | -3.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,243 | €22,299 | -€943 | -4.1% |
| Amounts payable | 17/49 | €33,246 | €19,996 | -€13,250 | -39.9% |
| Amounts payable within one year | 42/48 | €33,246 | €19,996 | -€13,250 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €12,826 | - | -€12,826 | |
| Trade debts | 44 | €1,251 | €827 | -€424 | -33.9% |
| Suppliers | 440/4 | €1,251 | €827 | -€424 | -33.9% |
| Taxes, remuneration and social security | 45 | €5,811 | €5,811 | = | 0.0% |
| Taxes | 450/3 | €5,811 | €5,811 | = | 0.0% |
| Other amounts payable | 47/48 | €13,358 | €13,358 | = | 0.0% |
| Non-recurring operating income | 76A | €5,310 | - | -€5,310 | |
| Remuneration, social security and pensions | 62 | €56,950 | - | -€56,950 | |
| Other operating charges | 640/8 | €11,863 | - | -€11,863 | |
| Gross operating margin | 9900 | €99,479 | -€310 | -€99,789 | |
| Operating profit (loss) | 9901 | €30,665 | -€310 | -€30,975 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.9% |
| Financial charges | 65/66B | €1,613 | €633 | -€980 | -60.7% |
| Recurring financial charges | 65 | €1,613 | €633 | -€980 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €29,053 | -€943 | -€29,997 | |
| Income taxes | 67/77 | €5,811 | - | -€5,811 | |
| Profit (loss) for the period | 9904 | €23,243 | -€943 | -€24,186 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,243 | -€943 | -€24,186 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.