KAYATHRI: 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.
KAYATHRI
Largest movements
- Deferred charges and accrued income +€2,426
new in 2024: €2,426
- Tangible fixed assets -€506
down €506 (-73.3%), from €691 to €185
- Cash -€43
down €43 (-15.9%), from €271 to €228
mainly Net result for the year (-€7,406) and Deferred charges and accrued income (-€2,426)
- Other debts +€8,676
up €8,676 (+34.1%), from €25,449 to €34,125
- Profit (loss) carried forward -€7,406
down €7,406 (-16.0%), from -€46,158 to -€53,564
- Trade debts +€1,011
up €1,011 (+37.9%), from €2,665 to €3,676
- Tax, wage and social debts -€405
no longer reported in 2024 (was €405)
- Gross operating margin -€914
down €914 (-19.4%), from -€4,714 to -€5,629
- Other operating charges -€391
down €391 (-29.2%), from €1,338 to €947
- Financial charges -€104
down €104 (-24.3%), from €428 to €324
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.
Derived cash bridge
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 | €961 | €2,838 | +€1,876 | +195% |
| Fixed assets | 21/28 | €691 | €185 | -€506 | -73.3% |
| Tangible fixed assets | 22/27 | €691 | €185 | -€506 | -73.3% |
| Plant, machinery and equipment | 23 | €691 | €185 | -€506 | -73.3% |
| Current assets | 29/58 | €271 | €2,653 | +€2,383 | +881% |
| Cash at bank and in hand | 54/58 | €271 | €228 | -€43 | -15.9% |
| Deferred charges and accrued income | 490/1 | - | €2,426 | +€2,426 | |
| Total equity and liabilities | 10/49 | €961 | €2,838 | +€1,876 | +195% |
| Equity | 10/15 | -€27,558 | -€34,964 | -€7,406 | -26.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,158 | -€53,564 | -€7,406 | -16.0% |
| Amounts payable | 17/49 | €28,520 | €37,802 | +€9,282 | +32.5% |
| Amounts payable within one year | 42/48 | €28,520 | €37,802 | +€9,282 | +32.5% |
| Trade debts | 44 | €2,665 | €3,676 | +€1,011 | +37.9% |
| Suppliers | 440/4 | €2,665 | €3,676 | +€1,011 | +37.9% |
| Taxes, remuneration and social security | 45 | €405 | - | -€405 | |
| Taxes | 450/3 | €405 | - | -€405 | |
| Other amounts payable | 47/48 | €25,449 | €34,125 | +€8,676 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €506 | €506 | = | 0.0% |
| Other operating charges | 640/8 | €1,338 | €947 | -€391 | -29.2% |
| Gross operating margin | 9900 | -€4,714 | -€5,629 | -€914 | -19.4% |
| Operating profit (loss) | 9901 | -€6,558 | -€7,082 | -€523 | -8.0% |
| Financial charges | 65/66B | €428 | €324 | -€104 | -24.3% |
| Recurring financial charges | 65 | €428 | €324 | -€104 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,986 | -€7,406 | -€419 | -6.0% |
| Profit (loss) for the period | 9904 | -€6,986 | -€7,406 | -€419 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,986 | -€7,406 | -€419 | -6.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.