KHAYI: 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.
KHAYI
Largest movements
- Cash +€31,405
up €31,405 (+146%), from €21,520 to €52,926
mainly Receivables within one year (+€28,647) and Net result for the year (+€27,093)
- Receivables within one year -€28,647
down €28,647 (-73.9%), from €38,789 to €10,142
of which Trade receivables: -€18,497
- Trade debts -€16,039
no longer reported in 2024 (was €16,039)
- Profit (loss) carried forward +€10,093
up €10,093 (+61.1%), from €16,519 to €26,612
- Tax, wage and social debts +€6,797
up €6,797 (+411%), from €1,654 to €8,451
- Other debts +€2,228
up €2,228 (+10.7%), from €20,811 to €23,039
- Purchases and services -€64,450
no longer reported in 2024 (was €64,450)
- Gross operating margin +€8,384
up €8,384 (+32.9%), from €25,453 to €33,837
- Depreciation -€4,456
down €4,456 (-84.6%), from €5,266 to €810
- Taxes +€3,616
up €3,616 (+474%), from €763 to €4,379
- Staff costs -€1,762
no longer reported in 2024 (was €1,762)
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 | €61,224 | €64,303 | +€3,080 | +5.0% |
| Fixed assets | 21/28 | €915 | €1,236 | +€321 | +35.1% |
| Tangible fixed assets | 22/27 | €915 | €1,236 | +€321 | +35.1% |
| Plant, machinery and equipment | 23 | €684 | €456 | -€228 | -33.3% |
| Furniture and vehicles | 24 | €230 | €780 | +€549 | +238% |
| Current assets | 29/58 | €60,309 | €63,067 | +€2,758 | +4.6% |
| Amounts receivable within one year | 40/41 | €38,789 | €10,142 | -€28,647 | -73.9% |
| Trade receivables | 40 | €28,639 | €10,142 | -€18,497 | -64.6% |
| Other amounts receivable | 41 | €10,150 | - | -€10,150 | |
| Cash at bank and in hand | 54/58 | €21,520 | €52,926 | +€31,405 | +146% |
| Total equity and liabilities | 10/49 | €61,224 | €64,303 | +€3,080 | +5.0% |
| Equity | 10/15 | €22,721 | €32,814 | +€10,093 | +44.4% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,519 | €26,612 | +€10,093 | +61.1% |
| Amounts payable | 17/49 | €38,503 | €31,490 | -€7,013 | -18.2% |
| Amounts payable within one year | 42/48 | €38,503 | €31,490 | -€7,013 | -18.2% |
| Trade debts | 44 | €16,039 | - | -€16,039 | |
| Suppliers | 440/4 | €16,039 | - | -€16,039 | |
| Taxes, remuneration and social security | 45 | €1,654 | €8,451 | +€6,797 | +411% |
| Taxes | 450/3 | €1,654 | €8,451 | +€6,797 | +411% |
| Other amounts payable | 47/48 | €20,811 | €23,039 | +€2,228 | +10.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €64,450 | - | -€64,450 | |
| Remuneration, social security and pensions | 62 | €1,762 | - | -€1,762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,266 | €810 | -€4,456 | -84.6% |
| Other operating charges | 640/8 | €150 | - | -€150 | |
| Non-recurring operating charges | 66A | €581 | €1,342 | +€761 | +131% |
| Gross operating margin | 9900 | €25,453 | €33,837 | +€8,384 | +32.9% |
| Operating profit (loss) | 9901 | €17,693 | €31,685 | +€13,992 | +79.1% |
| Financial income | 75/76B | €715 | - | -€715 | |
| Recurring financial income | 75 | €715 | - | -€715 | |
| Financial charges | 65/66B | €449 | €214 | -€235 | -52.4% |
| Recurring financial charges | 65 | €449 | €214 | -€235 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €17,960 | €31,471 | +€13,512 | +75.2% |
| Income taxes | 67/77 | €763 | €4,379 | +€3,616 | +474% |
| Profit (loss) for the period | 9904 | €17,197 | €27,093 | +€9,896 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,197 | €27,093 | +€9,896 | +57.5% |
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.