KUJA: 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.
KUJA
Largest movements
- Cash +€11,718
up €11,718 (+91.7%), from €12,782 to €24,500
mainly Net result for the year (+€12,185) and Depreciation (+€7,710)
- Receivables within one year -€4,585
down €4,585 (-70.7%), from €6,486 to €1,901
of which Other amounts receivable: -€2,985
- Tangible fixed assets +€1,392
up €1,392 (+4.5%), from €30,707 to €32,099
of which Plant, machinery and equipment: +€3,998
- Reserves +€12,185
up €12,185 (+220.3%), from €5,531 to €17,717
- Tax, wage and social debts +€4,730
up €4,730 (+4564.8%), from €104 to €4,833
of which Remuneration and social security: +€3,600
- Trade debts -€4,009
down €4,009 (-53.1%), from €7,556 to €3,548
- Debts after one year -€3,735
down €3,735 (-23.2%), from €16,098 to €12,363
- Gross operating margin +€19,761
up €19,761 (+257.3%), from €7,680 to €27,441
- Depreciation +€6,674
up €6,674 (+644.0%), from €1,036 to €7,710
- Taxes +€3,902
up €3,902 (+551.8%), from €707 to €4,610
- Financial charges +€1,227
up €1,227 (+292.0%), from €420 to €1,647
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 | €56,462 | €65,168 | +€8,705 | +15.4% |
| Fixed assets | 21/28 | €30,707 | €32,099 | +€1,392 | +4.5% |
| Tangible fixed assets | 22/27 | €30,707 | €32,099 | +€1,392 | +4.5% |
| Plant, machinery and equipment | 23 | €1,723 | €5,721 | +€3,998 | +232.1% |
| Furniture and vehicles | 24 | - | €3,239 | +€3,239 | |
| Leasing and similar rights | 25 | €28,984 | €23,139 | -€5,845 | -20.2% |
| Current assets | 29/58 | €25,755 | €33,069 | +€7,313 | +28.4% |
| Amounts receivable within one year | 40/41 | €6,486 | €1,901 | -€4,585 | -70.7% |
| Trade receivables | 40 | €3,339 | €1,739 | -€1,600 | -47.9% |
| Other amounts receivable | 41 | €3,147 | €162 | -€2,985 | -94.9% |
| Cash at bank and in hand | 54/58 | €12,782 | €24,500 | +€11,718 | +91.7% |
| Deferred charges and accrued income | 490/1 | €6,487 | €6,668 | +€181 | +2.8% |
| Total equity and liabilities | 10/49 | €56,462 | €65,168 | +€8,705 | +15.4% |
| Equity | 10/15 | €24,131 | €36,317 | +€12,185 | +50.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,531 | €17,717 | +€12,185 | +220.3% |
| Distributable reserves | 133 | €5,531 | €17,717 | +€12,185 | +220.3% |
| Amounts payable | 17/49 | €32,331 | €28,851 | -€3,480 | -10.8% |
| Amounts payable after more than one year | 17 | €16,098 | €12,363 | -€3,735 | -23.2% |
| Financial debts | 170/4 | €16,098 | €12,363 | -€3,735 | -23.2% |
| Amounts payable within one year | 42/48 | €15,870 | €16,130 | +€260 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €4,196 | €3,735 | -€461 | -11.0% |
| Trade debts | 44 | €7,556 | €3,548 | -€4,009 | -53.1% |
| Suppliers | 440/4 | €7,556 | €3,548 | -€4,009 | -53.1% |
| Taxes, remuneration and social security | 45 | €104 | €4,833 | +€4,730 | +4564.8% |
| Taxes | 450/3 | €104 | €1,233 | +€1,130 | +1090.2% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €4,015 | €4,015 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €363 | €358 | -€5 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,036 | €7,710 | +€6,674 | +644.0% |
| Other operating charges | 640/8 | €1,286 | €1,382 | +€95 | +7.4% |
| Gross operating margin | 9900 | €7,680 | €27,441 | +€19,761 | +257.3% |
| Operating profit (loss) | 9901 | €5,357 | €18,349 | +€12,993 | +242.5% |
| Financial income | 75/76B | €79 | €93 | +€14 | +17.9% |
| Recurring financial income | 75 | €79 | €93 | +€14 | +17.9% |
| Financial charges | 65/66B | €420 | €1,647 | +€1,227 | +292.0% |
| Recurring financial charges | 65 | €420 | €1,647 | +€1,227 | +292.0% |
| Profit (loss) for the period before taxes | 9903 | €5,015 | €16,795 | +€11,780 | +234.9% |
| Income taxes | 67/77 | €707 | €4,610 | +€3,902 | +551.8% |
| Profit (loss) for the period | 9904 | €4,308 | €12,185 | +€7,877 | +182.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,308 | €12,185 | +€7,877 | +182.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.