KENZA BEN: 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.
KENZA BEN
Largest movements
- Receivables within one year +€59,394
up €59,394 (+15,988%), from €371 to €59,765
of which Trade receivables: +€42,588
- Cash +€22,321
up €22,321 (+1,073%), from €2,081 to €24,402
mainly Trade debts (+€60,181) and Net result for the year (+€18,993)
- Tangible fixed assets +€4,000
new in 2024: €4,000
- Intangible fixed assets -€1,000
down €1,000 (-12.5%), from €8,000 to €7,000
- Trade debts +€60,181
up €60,181 (+3,432%), from €1,754 to €61,935
- Profit (loss) carried forward +€18,993
up €18,993 (+73.8%), from -€25,751 to -€6,758
- Tax, wage and social debts +€10,764
up €10,764 (+105%), from €10,281 to €21,046
of which Remuneration and social security: +€5,896
- Other debts -€5,224
down €5,224 (-23.0%), from €22,668 to €17,444
- Gross operating margin +€29,496
up €29,496, from -€5,970 to €23,525
- Financial charges +€2,014
up €2,014 (+753%), from €268 to €2,282
- Depreciation +€1,000
up €1,000 (+100%), from €1,000 to €2,000
- Other operating charges +€250
new in 2024: €250
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 | €10,452 | €95,167 | +€84,715 | +811% |
| Fixed assets | 21/28 | €8,000 | €11,000 | +€3,000 | +37.5% |
| Intangible fixed assets | 21 | €8,000 | €7,000 | -€1,000 | -12.5% |
| Tangible fixed assets | 22/27 | - | €4,000 | +€4,000 | |
| Furniture and vehicles | 24 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €2,452 | €84,167 | +€81,715 | +3,333% |
| Amounts receivable within one year | 40/41 | €371 | €59,765 | +€59,394 | +15,988% |
| Trade receivables | 40 | €85 | €42,672 | +€42,588 | +50,370% |
| Other amounts receivable | 41 | €287 | €17,093 | +€16,806 | +5,857% |
| Cash at bank and in hand | 54/58 | €2,081 | €24,402 | +€22,321 | +1,073% |
| Total equity and liabilities | 10/49 | €10,452 | €95,167 | +€84,715 | +811% |
| Equity | 10/15 | -€24,251 | -€5,258 | +€18,993 | +78.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,751 | -€6,758 | +€18,993 | +73.8% |
| Amounts payable | 17/49 | €34,703 | €100,424 | +€65,721 | +189% |
| Amounts payable within one year | 42/48 | €34,703 | €100,424 | +€65,721 | +189% |
| Trade debts | 44 | €1,754 | €61,935 | +€60,181 | +3,432% |
| Suppliers | 440/4 | €1,754 | €61,935 | +€60,181 | +3,432% |
| Taxes, remuneration and social security | 45 | €10,281 | €21,046 | +€10,764 | +105% |
| Taxes | 450/3 | €1,500 | €6,369 | +€4,869 | +325% |
| Remuneration and social security | 454/9 | €8,781 | €14,677 | +€5,896 | +67.1% |
| Other amounts payable | 47/48 | €22,668 | €17,444 | -€5,224 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €2,000 | +€1,000 | +100% |
| Other operating charges | 640/8 | - | €250 | +€250 | |
| Gross operating margin | 9900 | -€5,970 | €23,525 | +€29,496 | |
| Operating profit (loss) | 9901 | -€6,970 | €21,275 | +€28,246 | |
| Financial charges | 65/66B | €268 | €2,282 | +€2,014 | +753% |
| Recurring financial charges | 65 | €268 | €2,282 | +€2,014 | +753% |
| Profit (loss) for the period before taxes | 9903 | -€7,238 | €18,993 | +€26,231 | |
| Profit (loss) for the period | 9904 | -€7,238 | €18,993 | +€26,231 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,238 | €18,993 | +€26,231 |
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 15 October 2026 via checked.be.