Kjeara: 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.
Kjeara
Largest movements
- Tangible fixed assets -€12,799
down €12,799 (-2.4%), from €536,892 to €524,093
of which Land and buildings: -€12,288
- Cash +€12,122
up €12,122 (+24.2%), from €50,097 to €62,219
mainly Depreciation (+€12,799) and Tax, wage and social debts (+€2,092)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€7,005
down €7,005 (-40.1%), from €17,464 to €10,459
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.
Derived cash bridge
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 | €586,989 | €586,312 | -€677 | -0.1% |
| Fixed assets | 21/28 | €536,892 | €524,093 | -€12,799 | -2.4% |
| Tangible fixed assets | 22/27 | €536,892 | €524,093 | -€12,799 | -2.4% |
| Land and buildings | 22 | €536,007 | €523,719 | -€12,288 | -2.3% |
| Furniture and vehicles | 24 | €885 | €374 | -€511 | -57.8% |
| Current assets | 29/58 | €50,097 | €62,219 | +€12,122 | +24.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €50,097 | €62,219 | +€12,122 | +24.2% |
| Total equity and liabilities | 10/49 | €586,989 | €586,312 | -€677 | -0.1% |
| Equity | 10/15 | €585,008 | €582,239 | -€2,769 | -0.5% |
| Contributions | 10/11 | €580,000 | €580,000 | = | 0.0% |
| Reserves | 13 | €8,666 | €8,666 | = | 0.0% |
| Distributable reserves | 133 | €8,666 | €8,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,658 | -€6,428 | -€2,769 | -75.7% |
| Amounts payable | 17/49 | €1,981 | €4,073 | +€2,092 | +106% |
| Amounts payable within one year | 42/48 | €1,981 | €4,073 | +€2,092 | +106% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,948 | €4,040 | +€2,092 | +107% |
| Taxes | 450/3 | €1,948 | €4,040 | +€2,092 | +107% |
| Other amounts payable | 47/48 | €33 | €33 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,799 | €12,799 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €17,464 | €10,459 | -€7,005 | -40.1% |
| Operating profit (loss) | 9901 | €4,280 | -€2,728 | -€7,008 | |
| Financial charges | 65/66B | €43 | €41 | -€1 | -2.6% |
| Recurring financial charges | 65 | €43 | €41 | -€1 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €4,238 | -€2,769 | -€7,007 | |
| Profit (loss) for the period | 9904 | €4,238 | -€2,769 | -€7,007 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,238 | -€2,769 | -€7,007 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.