KENAI STUDIO: 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.
KENAI STUDIO
Largest movements
- Receivables within one year -€1,589
down €1,589 (-15.3%), from €10,407 to €8,817
of which Other amounts receivable: -€5,817
- Cash -€972
down €972 (-11.6%), from €8,388 to €7,417
mainly Trade debts (-€6,952) and Deferred charges and accrued income (-€18)
- Trade debts -€6,952
down €6,952 (-94.1%), from €7,385 to €432
- Profit (loss) carried forward +€2,532
up €2,532 (+99.8%), from -€2,538 to -€6
- Tax, wage and social debts +€1,877
up €1,877, from €0 to €1,877
- Gross operating margin +€14,371
up €14,371, from -€10,832 to €3,539
- Taxes -€199
down €199 (-31.1%), from €640 to €441
- Financial income -€146
down €146 (-95.2%), from €154 to €7
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 | €18,846 | €16,303 | -€2,543 | -13.5% |
| Current assets | 29/58 | €18,846 | €16,303 | -€2,543 | -13.5% |
| Amounts receivable within one year | 40/41 | €10,407 | €8,817 | -€1,589 | -15.3% |
| Trade receivables | 40 | €0 | €4,228 | +€4,228 | |
| Other amounts receivable | 41 | €10,407 | €4,589 | -€5,817 | -55.9% |
| Cash at bank and in hand | 54/58 | €8,388 | €7,417 | -€972 | -11.6% |
| Deferred charges and accrued income | 490/1 | €51 | €69 | +€18 | +35.3% |
| Total equity and liabilities | 10/49 | €18,846 | €16,303 | -€2,543 | -13.5% |
| Equity | 10/15 | €11,462 | €13,994 | +€2,532 | +22.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,538 | -€6 | +€2,532 | +99.8% |
| Amounts payable | 17/49 | €7,385 | €2,310 | -€5,075 | -68.7% |
| Amounts payable within one year | 42/48 | €7,385 | €2,310 | -€5,075 | -68.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €7,385 | €432 | -€6,952 | -94.1% |
| Suppliers | 440/4 | €7,385 | €432 | -€6,952 | -94.1% |
| Taxes, remuneration and social security | 45 | €0 | €1,877 | +€1,877 | |
| Taxes | 450/3 | €0 | €1,877 | +€1,877 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€10,832 | €3,539 | +€14,371 | |
| Operating profit (loss) | 9901 | -€11,219 | €3,139 | +€14,358 | |
| Financial income | 75/76B | €154 | €7 | -€146 | -95.2% |
| Recurring financial income | 75 | €154 | €7 | -€146 | -95.2% |
| Financial charges | 65/66B | €162 | €174 | +€11 | +7.0% |
| Recurring financial charges | 65 | €162 | €174 | +€11 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€11,228 | €2,973 | +€14,201 | |
| Income taxes | 67/77 | €640 | €441 | -€199 | -31.1% |
| Profit (loss) for the period | 9904 | -€11,868 | €2,532 | +€14,400 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,868 | €2,532 | +€14,400 |
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 13 October 2026 via checked.be.