KÈNÈYA: what changed
Two fiscal 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.
KÈNÈYA
Largest movements
- Intangible fixed assets -€12,000
down €12,000 (-14.3%), from €84,000 to €72,000
- Tangible fixed assets -€11,809
down €11,809 (-24.2%), from €48,715 to €36,907
of which Furniture and vehicles: -€7,032
- Cash +€1,520
up €1,520 (+149.1%), from €1,019 to €2,540
mainly Depreciation (+€23,809) and Accrued charges and deferred income (+€5,639)
- Short-term financial debts -€17,143
down €17,143 (-20.0%), from €85,714 to €68,571
- Debts after one year -€9,636
down €9,636 (-70.4%), from €13,692 to €4,056
- Accrued charges and deferred income +€5,639
new in 2024: €5,639
- Depreciation -€11,159
down €11,159 (-31.9%), from €34,967 to €23,809
- Gross operating margin -€3,070
down €3,070 (-8.9%), from €34,339 to €31,269
- Other operating charges -€1,020
down €1,020 (-39.0%), from €2,617 to €1,597
- Financial charges -€436
down €436 (-7.3%), from €5,966 to €5,530
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.
Cash bridge derived
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 | €135,105 | €112,852 | -€22,254 | -16.5% |
| Fixed assets | 21/28 | €132,715 | €108,907 | -€23,809 | -17.9% |
| Intangible fixed assets | 21 | €84,000 | €72,000 | -€12,000 | -14.3% |
| Tangible fixed assets | 22/27 | €48,715 | €36,907 | -€11,809 | -24.2% |
| Plant, machinery and equipment | 23 | €1,011 | €664 | -€346 | -34.3% |
| Furniture and vehicles | 24 | €10,855 | €3,823 | -€7,032 | -64.8% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €36,850 | €32,420 | -€4,430 | -12.0% |
| Current assets | 29/58 | €2,390 | €3,945 | +€1,555 | +65.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,019 | €2,540 | +€1,520 | +149.1% |
| Deferred charges and accrued income | 490/1 | €1,371 | €1,405 | +€34 | +2.5% |
| Total equity and liabilities | 10/49 | €135,105 | €112,852 | -€22,254 | -16.5% |
| Equity | 10/15 | €7,860 | €7,869 | +€9 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,660 | €1,669 | +€9 | +0.5% |
| Amounts payable | 17/49 | €127,245 | €104,982 | -€22,263 | -17.5% |
| Amounts payable after more than one year | 17 | €13,692 | €4,056 | -€9,636 | -70.4% |
| Financial debts | 170/4 | €13,692 | €4,056 | -€9,636 | -70.4% |
| Amounts payable within one year | 42/48 | €113,553 | €95,288 | -€18,266 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €9,497 | €9,636 | +€139 | +1.5% |
| Financial debts | 43 | €85,714 | €68,571 | -€17,143 | -20.0% |
| Credit institutions | 430/8 | €85,714 | €68,571 | -€17,143 | -20.0% |
| Trade debts | 44 | €4,704 | €4,515 | -€189 | -4.0% |
| Suppliers | 440/4 | €4,704 | €4,515 | -€189 | -4.0% |
| Taxes, remuneration and social security | 45 | €574 | €723 | +€149 | +26.0% |
| Taxes | 450/3 | €574 | €723 | +€149 | +26.0% |
| Other amounts payable | 47/48 | €13,064 | €11,843 | -€1,221 | -9.3% |
| Accrued charges and deferred income | 492/3 | - | €5,639 | +€5,639 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,967 | €23,809 | -€11,159 | -31.9% |
| Other operating charges | 640/8 | €2,617 | €1,597 | -€1,020 | -39.0% |
| Gross operating margin | 9900 | €34,339 | €31,269 | -€3,070 | -8.9% |
| Operating profit (loss) | 9901 | -€3,246 | €5,863 | +€9,109 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,966 | €5,530 | -€436 | -7.3% |
| Recurring financial charges | 65 | €5,966 | €5,530 | -€436 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,212 | €333 | +€9,544 | |
| Income taxes | 67/77 | €369 | €324 | -€45 | -12.3% |
| Profit (loss) for the period | 9904 | -€9,581 | €9 | +€9,589 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,581 | €9 | +€9,589 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.