KAYRA: 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.
KAYRA
Largest movements
- Cash +€30,952
up €30,952 (+15.8%), from €195,513 to €226,465
mainly Depreciation (+€13,350) and Net result for the year (+€11,419)
- Tangible fixed assets -€13,350
down €13,350 (-26.6%), from €50,226 to €36,876
of which Furniture and vehicles: -€12,390
- Reserves +€11,419
up €11,419 (+6.2%), from €184,595 to €196,014
- Debts after one year -€10,830
down €10,830 (-40.7%), from €26,613 to €15,783
- Tax, wage and social debts +€9,541
up €9,541 (+62.6%), from €15,232 to €24,773
of which Taxes: +€5,302
- Trade debts +€7,304
up €7,304 (+331%), from €2,205 to €9,508
- Gross operating margin -€44,644
down €44,644 (-50.8%), from €87,966 to €43,322
- Taxes -€9,073
down €9,073 (-56.0%), from €16,212 to €7,140
- Other operating charges +€1,736
up €1,736 (+83.2%), from €2,087 to €3,823
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 | €252,991 | €270,675 | +€17,683 | +7.0% |
| Fixed assets | 21/28 | €51,776 | €38,426 | -€13,350 | -25.8% |
| Tangible fixed assets | 22/27 | €50,226 | €36,876 | -€13,350 | -26.6% |
| Plant, machinery and equipment | 23 | €1,029 | €752 | -€276 | -26.9% |
| Furniture and vehicles | 24 | €45,788 | €33,398 | -€12,390 | -27.1% |
| Other tangible fixed assets | 26 | €3,410 | €2,726 | -€684 | -20.1% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €201,215 | €232,248 | +€31,034 | +15.4% |
| Amounts receivable within one year | 40/41 | €3,653 | €3,922 | +€269 | +7.4% |
| Trade receivables | 40 | €1,266 | €3,922 | +€2,656 | +210% |
| Other amounts receivable | 41 | €2,387 | - | -€2,387 | |
| Cash at bank and in hand | 54/58 | €195,513 | €226,465 | +€30,952 | +15.8% |
| Deferred charges and accrued income | 490/1 | €2,050 | €1,862 | -€188 | -9.2% |
| Total equity and liabilities | 10/49 | €252,991 | €270,675 | +€17,683 | +7.0% |
| Equity | 10/15 | €198,235 | €209,654 | +€11,419 | +5.8% |
| Contributions | 10/11 | €13,640 | €13,640 | = | 0.0% |
| Reserves | 13 | €184,595 | €196,014 | +€11,419 | +6.2% |
| Distributable reserves | 133 | €184,595 | €196,014 | +€11,419 | +6.2% |
| Amounts payable | 17/49 | €54,756 | €61,021 | +€6,265 | +11.4% |
| Amounts payable after more than one year | 17 | €26,613 | €15,783 | -€10,830 | -40.7% |
| Financial debts | 170/4 | €26,613 | €15,783 | -€10,830 | -40.7% |
| Amounts payable within one year | 42/48 | €28,143 | €45,238 | +€17,095 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | €10,580 | €10,830 | +€250 | +2.4% |
| Trade debts | 44 | €2,205 | €9,508 | +€7,304 | +331% |
| Suppliers | 440/4 | €2,205 | €9,508 | +€7,304 | +331% |
| Taxes, remuneration and social security | 45 | €15,232 | €24,773 | +€9,541 | +62.6% |
| Taxes | 450/3 | €12,301 | €17,602 | +€5,302 | +43.1% |
| Remuneration and social security | 454/9 | €2,932 | €7,171 | +€4,239 | +145% |
| Other amounts payable | 47/48 | €127 | €127 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €6,239 | €6,092 | -€147 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,093 | €13,350 | +€257 | +2.0% |
| Other operating charges | 640/8 | €2,087 | €3,823 | +€1,736 | +83.2% |
| Gross operating margin | 9900 | €87,966 | €43,322 | -€44,644 | -50.8% |
| Operating profit (loss) | 9901 | €66,547 | €20,056 | -€46,491 | -69.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +510% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +510% |
| Financial charges | 65/66B | €1,699 | €1,498 | -€200 | -11.8% |
| Recurring financial charges | 65 | €1,699 | €1,498 | -€200 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €64,849 | €18,558 | -€46,290 | -71.4% |
| Income taxes | 67/77 | €16,212 | €7,140 | -€9,073 | -56.0% |
| Profit (loss) for the period | 9904 | €48,636 | €11,419 | -€37,218 | -76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,636 | €11,419 | -€37,218 | -76.5% |
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 29 October 2026 via checked.be.