KAYAN'S: 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.
KAYAN'S
Largest movements
- Tangible fixed assets +€16,636
up €16,636 (+172%), from €9,690 to €26,326
of which Furniture and vehicles: +€20,726
- Stocks and contracts +€8,000
up €8,000 (+80.0%), from €10,000 to €18,000
- Trade debts +€23,695
new in 2025: €23,695
- Other debts +€6,451
up €6,451 (+37.1%), from €17,371 to €23,823
- Tax, wage and social debts -€3,544
down €3,544 (-51.1%), from €6,935 to €3,390
of which Remuneration and social security: -€3,544
- Profit (loss) carried forward -€1,607
down €1,607 (-16.7%), from -€9,616 to -€11,222
- Turnover +€130,854
up €130,854 (+35.5%), from €368,794 to €499,648
- Purchases and services +€125,348
up €125,348 (+35.3%), from €355,082 to €480,430
- Gross operating margin +€8,404
up €8,404 (+61.3%), from €13,712 to €22,116
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,690 | €59,686 | +€24,996 | +72.1% |
| Fixed assets | 21/28 | €20,290 | €36,926 | +€16,636 | +82.0% |
| Tangible fixed assets | 22/27 | €9,690 | €26,326 | +€16,636 | +172% |
| Plant, machinery and equipment | 23 | €7,294 | €3,204 | -€4,090 | -56.1% |
| Furniture and vehicles | 24 | €2,397 | €23,122 | +€20,726 | +865% |
| Financial fixed assets | 28 | €10,600 | €10,600 | = | 0.0% |
| Current assets | 29/58 | €14,400 | €22,760 | +€8,360 | +58.1% |
| Stocks and contracts in progress | 3 | €10,000 | €18,000 | +€8,000 | +80.0% |
| Stocks | 30/36 | €10,000 | €18,000 | +€8,000 | +80.0% |
| Amounts receivable within one year | 40/41 | €349 | €412 | +€63 | +18.0% |
| Trade receivables | 40 | €64 | - | -€64 | |
| Other amounts receivable | 41 | €285 | €412 | +€127 | +44.6% |
| Cash at bank and in hand | 54/58 | €4,051 | €4,348 | +€297 | +7.3% |
| Total equity and liabilities | 10/49 | €34,690 | €59,686 | +€24,996 | +72.1% |
| Equity | 10/15 | €10,384 | €8,778 | -€1,607 | -15.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,616 | -€11,222 | -€1,607 | -16.7% |
| Amounts payable | 17/49 | €24,306 | €50,908 | +€26,602 | +109% |
| Amounts payable within one year | 42/48 | €24,306 | €50,908 | +€26,602 | +109% |
| Trade debts | 44 | - | €23,695 | +€23,695 | |
| Suppliers | 440/4 | - | €23,695 | +€23,695 | |
| Taxes, remuneration and social security | 45 | €6,935 | €3,390 | -€3,544 | -51.1% |
| Taxes | 450/3 | €1,800 | €1,800 | = | 0.0% |
| Remuneration and social security | 454/9 | €5,135 | €1,590 | -€3,544 | -69.0% |
| Other amounts payable | 47/48 | €17,371 | €23,823 | +€6,451 | +37.1% |
| Turnover | 70 | €368,794 | €499,648 | +€130,854 | +35.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €355,082 | €480,430 | +€125,348 | +35.3% |
| Remuneration, social security and pensions | 62 | €5,307 | €5,745 | +€438 | +8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,923 | €9,411 | +€2,488 | +35.9% |
| Other operating charges | 640/8 | €6,962 | €6,638 | -€324 | -4.7% |
| Gross operating margin | 9900 | €13,712 | €22,116 | +€8,404 | +61.3% |
| Operating profit (loss) | 9901 | -€5,480 | €321 | +€5,802 | |
| Financial charges | 65/66B | €3,859 | €1,928 | -€1,931 | -50.0% |
| Recurring financial charges | 65 | €3,859 | €1,928 | -€1,931 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,339 | -€1,607 | +€7,733 | +82.8% |
| Profit (loss) for the period | 9904 | -€9,339 | -€1,607 | +€7,733 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,339 | -€1,607 | +€7,733 | +82.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.