KAZA & CO: 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.
KAZA & CO
Largest movements
- Stocks and contracts +€21,000
up €21,000 (+53.0%), from €39,600 to €60,600
- Receivables within one year -€3,957
down €3,957 (-11.4%), from €34,849 to €30,892
- Cash -€2,021
down €2,021 (-36.3%), from €5,563 to €3,542
mainly Tax, wage and social debts (-€33,590) and Stocks and contracts (-€21,000)
- Tax, wage and social debts -€33,590
down €33,590 (-72.7%), from €46,173 to €12,583
of which Remuneration and social security: -€46,173
- Other debts +€21,537
up €21,537 (+142%), from €15,172 to €36,709
- Trade debts +€14,246
up €14,246 (+123%), from €11,552 to €25,798
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Purchases and services -€175,475
no longer reported in 2024 (was €175,475)
- Gross operating margin -€1,694
down €1,694 (-36.4%), from €4,650 to €2,956
- Taxes +€1,241
new in 2024: €1,241
- Other operating charges +€890
new in 2024: €890
- Financial charges +€395
new in 2024: €395
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 | €80,012 | €95,033 | +€15,021 | +18.8% |
| Current assets | 29/58 | €80,012 | €95,033 | +€15,021 | +18.8% |
| Stocks and contracts in progress | 3 | €39,600 | €60,600 | +€21,000 | +53.0% |
| Stocks | 30/36 | €39,600 | €60,600 | +€21,000 | +53.0% |
| Amounts receivable within one year | 40/41 | €34,849 | €30,892 | -€3,957 | -11.4% |
| Trade receivables | 40 | €34,849 | €30,892 | -€3,957 | -11.4% |
| Cash at bank and in hand | 54/58 | €5,563 | €3,542 | -€2,021 | -36.3% |
| Total equity and liabilities | 10/49 | €80,012 | €95,033 | +€15,021 | +18.8% |
| Equity | 10/15 | €6,999 | €19,828 | +€12,829 | +183% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | €799 | €1,228 | +€429 | +53.7% |
| Amounts payable | 17/49 | €73,013 | €75,205 | +€2,192 | +3.0% |
| Amounts payable within one year | 42/48 | €73,013 | €75,205 | +€2,192 | +3.0% |
| Trade debts | 44 | €11,552 | €25,798 | +€14,246 | +123% |
| Suppliers | 440/4 | €11,552 | €25,798 | +€14,246 | +123% |
| Advances received on contracts in progress | 46 | €116 | €116 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €46,173 | €12,583 | -€33,590 | -72.7% |
| Taxes | 450/3 | - | €12,583 | +€12,583 | |
| Remuneration and social security | 454/9 | €46,173 | - | -€46,173 | |
| Other amounts payable | 47/48 | €15,172 | €36,709 | +€21,537 | +142% |
| Goods, raw materials, services and sundry goods | 60/61 | €175,475 | - | -€175,475 | |
| Other operating charges | 640/8 | - | €890 | +€890 | |
| Gross operating margin | 9900 | €4,650 | €2,956 | -€1,694 | -36.4% |
| Operating profit (loss) | 9901 | €4,650 | €2,065 | -€2,585 | -55.6% |
| Financial charges | 65/66B | - | €395 | +€395 | |
| Recurring financial charges | 65 | - | €395 | +€395 | |
| Profit (loss) for the period before taxes | 9903 | €4,650 | €1,671 | -€2,979 | -64.1% |
| Income taxes | 67/77 | - | €1,241 | +€1,241 | |
| Profit (loss) for the period | 9904 | €4,650 | €430 | -€4,220 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,650 | €430 | -€4,220 | -90.8% |
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 1 November 2026 via checked.be.