KENY VENT: 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.
KENY VENT
Largest movements
- Deferred charges and accrued income +€49,282
up €49,282 (+15451.5%), from €319 to €49,601
- Cash -€28,938
no longer reported in 2024 (was €28,938)
mainly Deferred charges and accrued income (-€49,282) and Current portion of long-term debt (-€18,730)
- Receivables within one year -€21,153
down €21,153 (-17.9%), from €118,123 to €96,970
of which Trade receivables: -€70,584
- Tangible fixed assets -€8,261
down €8,261 (-34.2%), from €24,139 to €15,878
- Short-term financial debts +€21,597
new in 2024: €21,597
- Current portion of long-term debt -€18,730
no longer reported in 2024 (was €18,730)
- Profit (loss) carried forward -€11,505
down €11,505 (-11.9%), from €97,050 to €85,545
- Gross operating margin -€61,986
down €61,986 (-95.9%), from €64,644 to €2,658
- Taxes -€13,239
no longer reported in 2024 (was €13,239)
- Financial charges -€1,253
down €1,253 (-50.5%), from €2,481 to €1,228
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 | €171,519 | €162,449 | -€9,070 | -5.3% |
| Fixed assets | 21/28 | €24,139 | €15,878 | -€8,261 | -34.2% |
| Tangible fixed assets | 22/27 | €24,139 | €15,878 | -€8,261 | -34.2% |
| Furniture and vehicles | 24 | €24,139 | €15,878 | -€8,261 | -34.2% |
| Current assets | 29/58 | €147,380 | €146,571 | -€809 | -0.5% |
| Amounts receivable within one year | 40/41 | €118,123 | €96,970 | -€21,153 | -17.9% |
| Trade receivables | 40 | €97,356 | €26,772 | -€70,584 | -72.5% |
| Other amounts receivable | 41 | €20,767 | €70,198 | +€49,431 | +238.0% |
| Cash at bank and in hand | 54/58 | €28,938 | - | -€28,938 | |
| Deferred charges and accrued income | 490/1 | €319 | €49,601 | +€49,282 | +15451.5% |
| Total equity and liabilities | 10/49 | €171,519 | €162,449 | -€9,070 | -5.3% |
| Equity | 10/15 | €100,050 | €88,545 | -€11,505 | -11.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,050 | €85,545 | -€11,505 | -11.9% |
| Amounts payable | 17/49 | €71,469 | €73,904 | +€2,435 | +3.4% |
| Amounts payable after more than one year | 17 | €10,991 | €10,021 | -€970 | -8.8% |
| Financial debts | 170/4 | €10,991 | €10,021 | -€970 | -8.8% |
| Amounts payable within one year | 42/48 | €60,478 | €63,883 | +€3,405 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €18,730 | - | -€18,730 | |
| Financial debts | 43 | - | €21,597 | +€21,597 | |
| Credit institutions | 430/8 | - | €21,597 | +€21,597 | |
| Trade debts | 44 | €38,509 | €39,047 | +€538 | +1.4% |
| Suppliers | 440/4 | €38,509 | €39,047 | +€538 | +1.4% |
| Taxes, remuneration and social security | 45 | €3,239 | €3,239 | = | 0.0% |
| Taxes | 450/3 | €3,239 | €3,239 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,345 | €9,983 | +€637 | +6.8% |
| Other operating charges | 640/8 | €377 | €944 | +€567 | +150.2% |
| Non-recurring operating charges | 66A | - | €2,008 | +€2,008 | |
| Gross operating margin | 9900 | €64,644 | €2,658 | -€61,986 | -95.9% |
| Operating profit (loss) | 9901 | €54,921 | -€10,277 | -€65,199 | |
| Financial income | 75/76B | €516 | €0 | -€516 | -100.0% |
| Recurring financial income | 75 | €516 | €0 | -€516 | -100.0% |
| Financial charges | 65/66B | €2,481 | €1,228 | -€1,253 | -50.5% |
| Recurring financial charges | 65 | €2,481 | €1,228 | -€1,253 | -50.5% |
| Profit (loss) for the period before taxes | 9903 | €52,956 | -€11,505 | -€64,461 | |
| Income taxes | 67/77 | €13,239 | - | -€13,239 | |
| Profit (loss) for the period | 9904 | €39,717 | -€11,505 | -€51,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,717 | -€11,505 | -€51,222 |
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 12 October 2026 via checked.be.