KAYEN 58: 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.
KAYEN 58
Largest movements
- Tangible fixed assets -€3,380
down €3,380 (-47.3%), from €7,151 to €3,772
- Stocks and contracts +€602
up €602 (+17.0%), from €3,545 to €4,146
- Cash -€278
down €278 (-3.1%), from €9,055 to €8,777
mainly Net result for the year (-€2,225) and Other debts (-€696)
- Profit (loss) carried forward -€2,225
down €2,225 (-13.2%), from -€16,860 to -€19,084
- Other debts -€696
down €696 (-4.8%), from €14,519 to €13,824
- Trade debts -€563
down €563 (-24.1%), from €2,333 to €1,770
- Tax, wage and social debts +€427
up €427 (+22.1%), from €1,935 to €2,362
of which Taxes: +€427
- Purchases and services +€11,906
up €11,906 (+12.7%), from €93,924 to €105,830
- Turnover +€8,653
up €8,653 (+9.1%), from €95,070 to €103,723
- Gross operating margin -€3,342
down €3,342 (-69.2%), from €4,833 to €1,491
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 | €21,928 | €18,871 | -€3,056 | -13.9% |
| Fixed assets | 21/28 | €9,151 | €5,772 | -€3,380 | -36.9% |
| Tangible fixed assets | 22/27 | €7,151 | €3,772 | -€3,380 | -47.3% |
| Furniture and vehicles | 24 | €7,151 | €3,772 | -€3,380 | -47.3% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €12,776 | €13,100 | +€323 | +2.5% |
| Stocks and contracts in progress | 3 | €3,545 | €4,146 | +€602 | +17.0% |
| Stocks | 30/36 | €3,545 | €4,146 | +€602 | +17.0% |
| Amounts receivable within one year | 40/41 | €177 | €177 | = | 0.0% |
| Other amounts receivable | 41 | €177 | €177 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €9,055 | €8,777 | -€278 | -3.1% |
| Total equity and liabilities | 10/49 | €21,928 | €18,871 | -€3,056 | -13.9% |
| Equity | 10/15 | €3,140 | €916 | -€2,225 | -70.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,860 | -€19,084 | -€2,225 | -13.2% |
| Amounts payable | 17/49 | €18,787 | €17,956 | -€832 | -4.4% |
| Amounts payable within one year | 42/48 | €18,787 | €17,956 | -€832 | -4.4% |
| Trade debts | 44 | €2,333 | €1,770 | -€563 | -24.1% |
| Suppliers | 440/4 | €2,333 | €1,770 | -€563 | -24.1% |
| Taxes, remuneration and social security | 45 | €1,935 | €2,362 | +€427 | +22.1% |
| Taxes | 450/3 | €435 | €862 | +€427 | +98.3% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €14,519 | €13,824 | -€696 | -4.8% |
| Turnover | 70 | €95,070 | €103,723 | +€8,653 | +9.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €93,924 | €105,830 | +€11,906 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,380 | €3,380 | = | 0.0% |
| Other operating charges | 640/8 | €288 | €120 | -€168 | -58.3% |
| Gross operating margin | 9900 | €4,833 | €1,491 | -€3,342 | -69.2% |
| Operating profit (loss) | 9901 | €1,166 | -€2,009 | -€3,174 | |
| Financial income | 75/76B | €12 | €0 | -€12 | -99.7% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -99.7% |
| Financial charges | 65/66B | €146 | €216 | +€70 | +47.6% |
| Recurring financial charges | 65 | €146 | €216 | +€70 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €1,031 | -€2,225 | -€3,256 | |
| Profit (loss) for the period | 9904 | €1,031 | -€2,225 | -€3,256 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,031 | -€2,225 | -€3,256 |
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 20 October 2026 via checked.be.