Keja & 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.
Keja & Co
Largest movements
- Tangible fixed assets -€5,736
down €5,736 (-10.9%), from €52,544 to €46,809
- Cash -€4,202
down €4,202 (-7.7%), from €54,667 to €50,465
mainly Other debts (-€8,026) and Net result for the year (-€3,063)
- Other debts -€8,026
down €8,026 (-67.2%), from €11,951 to €3,925
- Profit (loss) carried forward -€3,063
down €3,063 (-17.4%), from -€17,600 to -€20,663
- Gross operating margin -€3,462
down €3,462 (-39.0%), from €8,880 to €5,418
- Other operating charges -€507
down €507 (-15.9%), from €3,191 to €2,684
- Depreciation +€219
up €219 (+4.0%), from €5,517 to €5,736
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 | €112,245 | €100,629 | -€11,616 | -10.3% |
| Fixed assets | 21/28 | €52,544 | €46,809 | -€5,736 | -10.9% |
| Tangible fixed assets | 22/27 | €52,544 | €46,809 | -€5,736 | -10.9% |
| Land and buildings | 22 | €52,544 | €46,809 | -€5,736 | -10.9% |
| Current assets | 29/58 | €59,700 | €53,820 | -€5,880 | -9.8% |
| Stocks and contracts in progress | 3 | €3,355 | €3,355 | = | 0.0% |
| Stocks | 30/36 | €3,355 | €3,355 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €743 | - | -€743 | |
| Trade receivables | 40 | €743 | - | -€743 | |
| Cash at bank and in hand | 54/58 | €54,667 | €50,465 | -€4,202 | -7.7% |
| Deferred charges and accrued income | 490/1 | €935 | - | -€935 | |
| Total equity and liabilities | 10/49 | €112,245 | €100,629 | -€11,616 | -10.3% |
| Equity | 10/15 | €99,767 | €96,704 | -€3,063 | -3.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €42,367 | €42,367 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,297 | €3,297 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,297 | €3,297 | = | 0.0% |
| Distributable reserves | 133 | €39,070 | €39,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,600 | -€20,663 | -€3,063 | -17.4% |
| Amounts payable | 17/49 | €12,478 | €3,925 | -€8,553 | -68.5% |
| Amounts payable within one year | 42/48 | €12,478 | €3,925 | -€8,553 | -68.5% |
| Trade debts | 44 | €527 | - | -€527 | |
| Suppliers | 440/4 | €527 | - | -€527 | |
| Other amounts payable | 47/48 | €11,951 | €3,925 | -€8,026 | -67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,517 | €5,736 | +€219 | +4.0% |
| Other operating charges | 640/8 | €3,191 | €2,684 | -€507 | -15.9% |
| Gross operating margin | 9900 | €8,880 | €5,418 | -€3,462 | -39.0% |
| Operating profit (loss) | 9901 | €171 | -€3,002 | -€3,173 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €61 | €61 | = | 0.0% |
| Recurring financial charges | 65 | €61 | €61 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €111 | -€3,063 | -€3,173 | |
| Profit (loss) for the period | 9904 | €111 | -€3,063 | -€3,173 | |
| Profit (loss) for the period to be appropriated | 9905 | €111 | -€3,063 | -€3,173 |
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 14 October 2026 via checked.be.