KAYAAN: 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.
KAYAAN
Largest movements
- Receivables within one year -€3,259
no longer reported in 2025 (was €3,259)
- Cash -€444
no longer reported in 2025 (was €444)
- Contributions -€3,000
no longer reported in 2025 (was €3,000)
- Profit (loss) carried forward -€689
no longer reported in 2025 (was €689)
- Turnover -€48,800
no longer reported in 2025 (was €48,800)
- Purchases and services -€46,849
no longer reported in 2025 (was €46,849)
- Gross operating margin -€1,951
no longer reported in 2025 (was €1,951)
- Staff costs -€1,205
no longer reported in 2025 (was €1,205)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,702 | - | -€3,702 | |
| Current assets | 29/58 | €3,702 | - | -€3,702 | |
| Amounts receivable within one year | 40/41 | €3,259 | - | -€3,259 | |
| Other amounts receivable | 41 | €3,259 | - | -€3,259 | |
| Cash at bank and in hand | 54/58 | €444 | - | -€444 | |
| Total equity and liabilities | 10/49 | €3,702 | - | -€3,702 | |
| Equity | 10/15 | €3,689 | - | -€3,689 | |
| Contributions | 10/11 | €3,000 | - | -€3,000 | |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Uncalled capital | 101 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €689 | - | -€689 | |
| Amounts payable | 17/49 | €13 | - | -€13 | |
| Amounts payable within one year | 42/48 | €13 | - | -€13 | |
| Trade debts | 44 | €13 | - | -€13 | |
| Suppliers | 440/4 | €13 | - | -€13 | |
| Turnover | 70 | €48,800 | - | -€48,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €46,849 | - | -€46,849 | |
| Remuneration, social security and pensions | 62 | €1,205 | - | -€1,205 | |
| Other operating charges | 640/8 | €118 | - | -€118 | |
| Gross operating margin | 9900 | €1,951 | - | -€1,951 | |
| Operating profit (loss) | 9901 | €628 | - | -€628 | |
| Financial income | 75/76B | €96 | - | -€96 | |
| Recurring financial income | 75 | €96 | - | -€96 | |
| Financial charges | 65/66B | €35 | - | -€35 | |
| Recurring financial charges | 65 | €35 | - | -€35 | |
| Profit (loss) for the period before taxes | 9903 | €689 | - | -€689 | |
| Profit (loss) for the period | 9904 | €689 | - | -€689 | |
| Profit (loss) for the period to be appropriated | 9905 | €689 | - | -€689 |
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 22 October 2026 via checked.be.