KIDANI: 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.
KIDANI
Largest movements
- Cash -€14,296
down €14,296 (-99.8%), from €14,319 to €23
mainly Net result for the year (-€31,336) and Debts after one year (-€9,048)
- Tangible fixed assets -€10,465
down €10,465 (-19.9%), from €52,651 to €42,186
of which Leasing and similar rights: -€9,781
- Receivables within one year -€8,563
down €8,563 (-86.0%), from €9,961 to €1,398
of which Other amounts receivable: -€6,271
- Receivables after one year -€5,025
down €5,025 (-16.1%), from €31,240 to €26,215
- Intangible fixed assets -€1,320
down €1,320 (-37.6%), from €3,509 to €2,189
- Profit (loss) carried forward -€31,336
down €31,336 (-168.7%), from -€18,578 to -€49,913
- Debts after one year -€9,048
down €9,048 (-23.7%), from €38,173 to €29,125
- Tax, wage and social debts -€1,410
down €1,410 (-48.9%), from €2,885 to €1,475
- Depreciation +€7,608
up €7,608 (+144.1%), from €5,279 to €12,886
- Gross operating margin -€3,180
down €3,180 (-26.3%), from -€12,088 to -€15,268
- Financial charges +€1,790
up €1,790 (+221.0%), from €810 to €2,600
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 | €117,166 | €77,118 | -€40,048 | -34.2% |
| Fixed assets | 21/28 | €60,285 | €48,500 | -€11,785 | -19.5% |
| Intangible fixed assets | 21 | €3,509 | €2,189 | -€1,320 | -37.6% |
| Tangible fixed assets | 22/27 | €52,651 | €42,186 | -€10,465 | -19.9% |
| Furniture and vehicles | 24 | €5,702 | €5,018 | -€684 | -12.0% |
| Leasing and similar rights | 25 | €46,949 | €37,168 | -€9,781 | -20.8% |
| Financial fixed assets | 28 | €4,125 | €4,125 | = | 0.0% |
| Current assets | 29/58 | €56,881 | €28,618 | -€28,263 | -49.7% |
| Amounts receivable after more than one year | 29 | €31,240 | €26,215 | -€5,025 | -16.1% |
| Other amounts receivable | 291 | €31,240 | €26,215 | -€5,025 | -16.1% |
| Amounts receivable within one year | 40/41 | €9,961 | €1,398 | -€8,563 | -86.0% |
| Trade receivables | 40 | €2,499 | €207 | -€2,292 | -91.7% |
| Other amounts receivable | 41 | €7,462 | €1,191 | -€6,271 | -84.0% |
| Cash at bank and in hand | 54/58 | €14,319 | €23 | -€14,296 | -99.8% |
| Deferred charges and accrued income | 490/1 | €1,361 | €981 | -€379 | -27.9% |
| Total equity and liabilities | 10/49 | €117,166 | €77,118 | -€40,048 | -34.2% |
| Equity | 10/15 | €65,101 | €33,765 | -€31,336 | -48.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €65,129 | €65,129 | = | 0.0% |
| Distributable reserves | 133 | €65,129 | €65,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,578 | -€49,913 | -€31,336 | -168.7% |
| Amounts payable | 17/49 | €52,065 | €43,353 | -€8,712 | -16.7% |
| Amounts payable after more than one year | 17 | €38,173 | €29,125 | -€9,048 | -23.7% |
| Financial debts | 170/4 | €38,173 | €29,125 | -€9,048 | -23.7% |
| Amounts payable within one year | 42/48 | €13,892 | €14,227 | +€336 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €8,636 | €9,048 | +€412 | +4.8% |
| Financial debts | 43 | - | €1,048 | +€1,048 | |
| Credit institutions | 430/8 | - | €1,048 | +€1,048 | |
| Trade debts | 44 | €2,371 | €2,658 | +€286 | +12.1% |
| Suppliers | 440/4 | €2,371 | €2,658 | +€286 | +12.1% |
| Taxes, remuneration and social security | 45 | €2,885 | €1,475 | -€1,410 | -48.9% |
| Taxes | 450/3 | €2,885 | €1,475 | -€1,410 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,279 | €12,886 | +€7,608 | +144.1% |
| Other operating charges | 640/8 | €905 | €1,041 | +€136 | +15.0% |
| Gross operating margin | 9900 | -€12,088 | -€15,268 | -€3,180 | -26.3% |
| Operating profit (loss) | 9901 | -€18,271 | -€29,195 | -€10,924 | -59.8% |
| Financial income | 75/76B | €638 | €634 | -€4 | -0.6% |
| Recurring financial income | 75 | €638 | €634 | -€4 | -0.6% |
| Financial charges | 65/66B | €810 | €2,600 | +€1,790 | +221.0% |
| Recurring financial charges | 65 | €810 | €2,600 | +€1,790 | +221.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,443 | -€31,160 | -€12,717 | -69.0% |
| Income taxes | 67/77 | €135 | €175 | +€41 | +30.2% |
| Profit (loss) for the period | 9904 | -€18,578 | -€31,336 | -€12,758 | -68.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,578 | -€31,336 | -€12,758 | -68.7% |
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 11 October 2026 via checked.be.