KUAI: what changed
Two fiscal 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.
KUAI
Largest movements
- Receivables within one year -€1,151
down €1,151 (-5.5%), from €20,936 to €19,785
of which Trade receivables: -€1,190
- Tangible fixed assets -€540
down €540 (-14.3%), from €3,765 to €3,225
of which Other tangible fixed assets: -€358
- Advances received -€20,513
down €20,513 (-47.4%), from €43,234 to €22,721
- Profit (loss) carried forward +€19,159
up €19,159 (+21.2%), from -€90,237 to -€71,078
- Trade debts -€691
down €691 (-17.1%), from €4,033 to €3,341
- Tax, wage and social debts -€348
no longer reported in 2025 (was €348)
- Other debts +€310
up €310 (+0.6%), from €49,307 to €49,617
- Financial income +€18,306
up €18,306 (+37806.5%), from €48 to €18,354
- Other operating charges -€658
down €658 (-19.8%), from €3,329 to €2,670
- Gross operating margin -€356
down €356 (-7.6%), from €4,661 to €4,304
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 | €25,285 | €23,202 | -€2,083 | -8.2% |
| Fixed assets | 21/28 | €3,765 | €3,225 | -€540 | -14.3% |
| Tangible fixed assets | 22/27 | €3,765 | €3,225 | -€540 | -14.3% |
| Plant, machinery and equipment | 23 | €548 | €365 | -€183 | -33.3% |
| Other tangible fixed assets | 26 | €3,218 | €2,860 | -€358 | -11.1% |
| Current assets | 29/58 | €21,520 | €19,977 | -€1,543 | -7.2% |
| Amounts receivable within one year | 40/41 | €20,936 | €19,785 | -€1,151 | -5.5% |
| Trade receivables | 40 | €20,936 | €19,746 | -€1,190 | -5.7% |
| Other amounts receivable | 41 | - | €39 | +€39 | |
| Cash at bank and in hand | 54/58 | €348 | €159 | -€189 | -54.3% |
| Deferred charges and accrued income | 490/1 | €236 | €32 | -€204 | -86.3% |
| Total equity and liabilities | 10/49 | €25,285 | €23,202 | -€2,083 | -8.2% |
| Equity | 10/15 | -€71,637 | -€52,478 | +€19,159 | +26.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,237 | -€71,078 | +€19,159 | +21.2% |
| Amounts payable | 17/49 | €96,922 | €75,680 | -€21,243 | -21.9% |
| Amounts payable within one year | 42/48 | €96,922 | €75,680 | -€21,243 | -21.9% |
| Trade debts | 44 | €4,033 | €3,341 | -€691 | -17.1% |
| Suppliers | 440/4 | €4,033 | €3,341 | -€691 | -17.1% |
| Advances received on contracts in progress | 46 | €43,234 | €22,721 | -€20,513 | -47.4% |
| Taxes, remuneration and social security | 45 | €348 | - | -€348 | |
| Taxes | 450/3 | €348 | - | -€348 | |
| Other amounts payable | 47/48 | €49,307 | €49,617 | +€310 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €540 | = | 0.0% |
| Other operating charges | 640/8 | €3,329 | €2,670 | -€658 | -19.8% |
| Gross operating margin | 9900 | €4,661 | €4,304 | -€356 | -7.6% |
| Operating profit (loss) | 9901 | €792 | €1,094 | +€302 | +38.1% |
| Financial income | 75/76B | €48 | €18,354 | +€18,306 | +37806.5% |
| Recurring financial income | 75 | €48 | €18,354 | +€18,306 | +37806.5% |
| Financial charges | 65/66B | €284 | €289 | +€5 | +1.8% |
| Recurring financial charges | 65 | €284 | €289 | +€5 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €557 | €19,159 | +€18,603 | +3342.5% |
| Profit (loss) for the period | 9904 | €557 | €19,159 | +€18,603 | +3342.5% |
| Profit (loss) for the period to be appropriated | 9905 | €557 | €19,159 | +€18,603 | +3342.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.