KAYLA TRADING: 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.
KAYLA TRADING
Largest movements
- Receivables within one year +€86,572
up €86,572 (+866%), from €10,000 to €96,572
of which Trade receivables: +€85,338
- Advances received +€54,915
new in 2025: €54,915
- Trade debts +€26,420
up €26,420 (+326%), from €8,100 to €34,520
- Profit (loss) carried forward +€5,446
up €5,446, from -€1,406 to €4,040
- Tax, wage and social debts +€1,471
new in 2025: €1,471
- Other debts -€1,307
no longer reported in 2025 (was €1,307)
- Gross operating margin +€8,289
up €8,289, from -€1,202 to €7,087
- Taxes +€1,471
new in 2025: €1,471
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 | €10,053 | €96,997 | +€86,945 | +865% |
| Current assets | 29/58 | €10,053 | €96,997 | +€86,945 | +865% |
| Amounts receivable within one year | 40/41 | €10,000 | €96,572 | +€86,572 | +866% |
| Trade receivables | 40 | €10,000 | €95,338 | +€85,338 | +853% |
| Other amounts receivable | 41 | - | €1,234 | +€1,234 | |
| Cash at bank and in hand | 54/58 | €53 | €425 | +€373 | +709% |
| Total equity and liabilities | 10/49 | €10,053 | €96,997 | +€86,945 | +865% |
| Equity | 10/15 | €645 | €6,091 | +€5,446 | +844% |
| Contributions | 10/11 | €2,051 | €2,051 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,406 | €4,040 | +€5,446 | |
| Amounts payable | 17/49 | €9,407 | €90,906 | +€81,499 | +866% |
| Amounts payable within one year | 42/48 | €9,407 | €90,906 | +€81,499 | +866% |
| Trade debts | 44 | €8,100 | €34,520 | +€26,420 | +326% |
| Suppliers | 440/4 | €8,100 | €34,520 | +€26,420 | +326% |
| Advances received on contracts in progress | 46 | - | €54,915 | +€54,915 | |
| Taxes, remuneration and social security | 45 | - | €1,471 | +€1,471 | |
| Taxes | 450/3 | - | €1,471 | +€1,471 | |
| Other amounts payable | 47/48 | €1,307 | - | -€1,307 | |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€1,202 | €7,087 | +€8,289 | |
| Operating profit (loss) | 9901 | -€1,252 | €7,087 | +€8,339 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €153 | €170 | +€17 | +11.1% |
| Recurring financial charges | 65 | €153 | €170 | +€17 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,406 | €6,917 | +€8,322 | |
| Income taxes | 67/77 | - | €1,471 | +€1,471 | |
| Profit (loss) for the period | 9904 | -€1,406 | €5,446 | +€6,852 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,406 | €5,446 | +€6,852 |
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 31 October 2026 via checked.be.