KIASMA COMMUNICATION: 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.
KIASMA COMMUNICATION
Largest movements
- Receivables within one year -€22,715
down €22,715 (-26.0%), from €87,206 to €64,490
of which Trade receivables: -€22,715
- Cash -€10,162
down €10,162 (-19.1%), from €53,160 to €42,997
mainly Trade debts (-€54,009) and Net result for the year (-€12,476)
- Trade debts -€54,009
down €54,009 (-45.8%), from €117,830 to €63,821
- Accrued charges and deferred income +€34,151
new in 2024: €34,151
- Profit (loss) carried forward -€12,476
down €12,476 (-62.2%), from -€20,056 to -€32,532
- Gross operating margin -€16,404
down €16,404, from €4,057 to -€12,347
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 | €140,366 | €107,488 | -€32,878 | -23.4% |
| Current assets | 29/58 | €140,366 | €107,488 | -€32,878 | -23.4% |
| Amounts receivable within one year | 40/41 | €87,206 | €64,490 | -€22,715 | -26.0% |
| Trade receivables | 40 | €84,863 | €62,148 | -€22,715 | -26.8% |
| Other amounts receivable | 41 | €2,343 | €2,343 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €53,160 | €42,997 | -€10,162 | -19.1% |
| Total equity and liabilities | 10/49 | €140,366 | €107,488 | -€32,878 | -23.4% |
| Equity | 10/15 | €14,690 | €2,214 | -€12,476 | -84.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,154 | €16,154 | = | 0.0% |
| Distributable reserves | 133 | €16,154 | €16,154 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,056 | -€32,532 | -€12,476 | -62.2% |
| Amounts payable | 17/49 | €125,675 | €105,274 | -€20,402 | -16.2% |
| Amounts payable within one year | 42/48 | €125,675 | €71,123 | -€54,553 | -43.4% |
| Trade debts | 44 | €117,830 | €63,821 | -€54,009 | -45.8% |
| Suppliers | 440/4 | €117,830 | €63,821 | -€54,009 | -45.8% |
| Taxes, remuneration and social security | 45 | €7,727 | €7,301 | -€426 | -5.5% |
| Taxes | 450/3 | €7,727 | €5,773 | -€1,954 | -25.3% |
| Remuneration and social security | 454/9 | - | €1,529 | +€1,529 | |
| Other amounts payable | 47/48 | €118 | - | -€118 | |
| Accrued charges and deferred income | 492/3 | - | €34,151 | +€34,151 | |
| Other operating charges | 640/8 | €70 | €70 | = | 0.0% |
| Gross operating margin | 9900 | €4,057 | -€12,347 | -€16,404 | |
| Operating profit (loss) | 9901 | €3,987 | -€12,417 | -€16,404 | |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,633% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,633% |
| Financial charges | 65/66B | €42 | €64 | +€22 | +53.1% |
| Recurring financial charges | 65 | €42 | €64 | +€22 | +53.1% |
| Profit (loss) for the period before taxes | 9903 | €3,946 | -€12,476 | -€16,421 | |
| Profit (loss) for the period | 9904 | €3,946 | -€12,476 | -€16,421 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,946 | -€12,476 | -€16,421 |
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 30 October 2026 via checked.be.