KEYANI ENTERPRISES: 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.
KEYANI ENTERPRISES
Largest movements
- Receivables within one year +€74,609
up €74,609 (+102.7%), from €72,623 to €147,232
of which Trade receivables: +€74,609
- Cash +€6,654
up €6,654 (+136.4%), from €4,877 to €11,531
mainly Trade debts (+€136,571) and Contributions, distributions and other (+€98,315)
- Stocks and contracts -€5,533
down €5,533 (-41.8%), from €13,228 to €7,695
- Other debts -€167,318
no longer reported in 2025 (was €167,318)
- Trade debts +€136,571
up €136,571 (+852.0%), from €16,029 to €152,600
- Profit (loss) carried forward +€104,763
up €104,763 (+98.1%), from -€106,748 to -€1,985
- Tax, wage and social debts +€4,866
up €4,866 (+145.3%), from €3,350 to €8,216
of which Taxes: +€4,866
- Current portion of long-term debt -€4,152
no longer reported in 2025 (was €4,152)
- Turnover +€485,693
new in 2025: €485,693
- Purchases and services +€450,692
new in 2025: €450,692
- Gross operating margin +€27,479
up €27,479 (+365.3%), from €7,522 to €35,001
- Other operating charges +€20,900
up €20,900 (+658.0%), from €3,176 to €24,076
- Taxes +€6,827
new in 2025: €6,827
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.
Cash bridge derived
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 | €93,463 | €169,193 | +€75,730 | +81.0% |
| Fixed assets | 21/28 | €2,735 | €2,735 | = | 0.0% |
| Financial fixed assets | 28 | €2,735 | €2,735 | = | 0.0% |
| Current assets | 29/58 | €90,728 | €166,458 | +€75,730 | +83.5% |
| Stocks and contracts in progress | 3 | €13,228 | €7,695 | -€5,533 | -41.8% |
| Stocks | 30/36 | €13,228 | €7,695 | -€5,533 | -41.8% |
| Amounts receivable within one year | 40/41 | €72,623 | €147,232 | +€74,609 | +102.7% |
| Trade receivables | 40 | €72,183 | €146,791 | +€74,609 | +103.4% |
| Other amounts receivable | 41 | €441 | €441 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,877 | €11,531 | +€6,654 | +136.4% |
| Total equity and liabilities | 10/49 | €93,463 | €169,193 | +€75,730 | +81.0% |
| Equity | 10/15 | -€97,386 | €8,377 | +€105,763 | |
| Contributions | 10/11 | €6,200 | €7,200 | +€1,000 | +16.1% |
| Reserves | 13 | €3,162 | €3,162 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,162 | €3,162 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,162 | €3,162 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€106,748 | -€1,985 | +€104,763 | +98.1% |
| Amounts payable | 17/49 | €190,849 | €160,816 | -€30,033 | -15.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €190,849 | €160,816 | -€30,033 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €4,152 | - | -€4,152 | |
| Trade debts | 44 | €16,029 | €152,600 | +€136,571 | +852.0% |
| Suppliers | 440/4 | €16,029 | €152,600 | +€136,571 | +852.0% |
| Taxes, remuneration and social security | 45 | €3,350 | €8,216 | +€4,866 | +145.3% |
| Taxes | 450/3 | €2,565 | €7,431 | +€4,866 | +189.7% |
| Remuneration and social security | 454/9 | €785 | €785 | = | 0.0% |
| Other amounts payable | 47/48 | €167,318 | - | -€167,318 | |
| Turnover | 70 | - | €485,693 | +€485,693 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €450,692 | +€450,692 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €3,176 | €24,076 | +€20,900 | +658.0% |
| Gross operating margin | 9900 | €7,522 | €35,001 | +€27,479 | +365.3% |
| Operating profit (loss) | 9901 | €4,346 | €10,925 | +€6,578 | +151.4% |
| Financial income | 75/76B | €0 | €4,766 | +€4,766 | |
| Recurring financial income | 75 | €0 | €4,766 | +€4,766 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €318 | €1,415 | +€1,097 | +345.2% |
| Recurring financial charges | 65 | €318 | €1,415 | +€1,097 | +345.2% |
| Profit (loss) for the period before taxes | 9903 | €4,028 | €14,275 | +€10,247 | +254.4% |
| Income taxes | 67/77 | - | €6,827 | +€6,827 | |
| Profit (loss) for the period | 9904 | €4,028 | €7,448 | +€3,420 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,028 | €7,448 | +€3,420 | +84.9% |
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 11 October 2026 via checked.be.