KUNDA: 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.
KUNDA
Largest movements
- Receivables within one year +€6,474
new in 2024: €6,474
of which Other amounts receivable: +€5,974
- Cash +€1,266
up €1,266 (+69.4%), from €1,823 to €3,090
mainly Net result for the year (+€20,461) and Trade debts (+€2,399)
- Financial fixed assets +€128
new in 2024: €128
- Profit (loss) carried forward +€20,097
up €20,097 (+80.4%), from -€25,007 to -€4,910
- Tax, wage and social debts -€9,291
down €9,291 (-76.8%), from €12,093 to €2,802
of which Remuneration and social security: -€11,885
- Other debts -€5,338
down €5,338 (-64.0%), from €8,338 to €3,000
- Trade debts +€2,399
up €2,399 (+256%), from €937 to €3,336
- Gross operating margin +€20,929
up €20,929 (+22,017%), from €95 to €21,024
- Other operating charges +€355
up €355 (+1,269%), from €28 to €383
- Taxes -€322
no longer reported in 2024 (was €322)
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 | €3,850 | €11,718 | +€7,868 | +204% |
| Fixed assets | 21/28 | - | €128 | +€128 | |
| Financial fixed assets | 28 | - | €128 | +€128 | |
| Current assets | 29/58 | €3,850 | €11,590 | +€7,740 | +201% |
| Stocks and contracts in progress | 3 | €1,879 | €1,879 | = | 0.0% |
| Stocks | 30/36 | €1,879 | €1,879 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €6,474 | +€6,474 | |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | - | €5,974 | +€5,974 | |
| Cash at bank and in hand | 54/58 | €1,823 | €3,090 | +€1,266 | +69.4% |
| Deferred charges and accrued income | 490/1 | €148 | €148 | = | 0.0% |
| Total equity and liabilities | 10/49 | €3,850 | €11,718 | +€7,868 | +204% |
| Equity | 10/15 | -€17,518 | €2,580 | +€20,097 | |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | €7,000 | = | 0.0% |
| Issued capital | 100 | €21,000 | €21,000 | = | 0.0% |
| Uncalled capital | 101 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €490 | €490 | = | 0.0% |
| Non-distributable reserves | 130/1 | €490 | €490 | = | 0.0% |
| Legal reserve | 130 | €490 | €490 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,007 | -€4,910 | +€20,097 | +80.4% |
| Amounts payable | 17/49 | €21,368 | €9,138 | -€12,229 | -57.2% |
| Amounts payable within one year | 42/48 | €21,368 | €9,138 | -€12,229 | -57.2% |
| Trade debts | 44 | €937 | €3,336 | +€2,399 | +256% |
| Suppliers | 440/4 | €937 | €3,336 | +€2,399 | +256% |
| Taxes, remuneration and social security | 45 | €12,093 | €2,802 | -€9,291 | -76.8% |
| Taxes | 450/3 | €207 | €2,802 | +€2,595 | +1,252% |
| Remuneration and social security | 454/9 | €11,885 | - | -€11,885 | |
| Other amounts payable | 47/48 | €8,338 | €3,000 | -€5,338 | -64.0% |
| Other operating charges | 640/8 | €28 | €383 | +€355 | +1,269% |
| Gross operating margin | 9900 | €95 | €21,024 | +€20,929 | +22,017% |
| Operating profit (loss) | 9901 | €67 | €20,641 | +€20,574 | +30,671% |
| Financial income | 75/76B | €137 | €0 | -€137 | -100.0% |
| Recurring financial income | 75 | €137 | €0 | -€137 | -100.0% |
| Non-recurring financial income | 76B | €137 | - | -€137 | |
| Financial charges | 65/66B | €70 | €180 | +€110 | +155% |
| Recurring financial charges | 65 | €70 | €180 | +€110 | +155% |
| Profit (loss) for the period before taxes | 9903 | €134 | €20,461 | +€20,327 | +15,176% |
| Income taxes | 67/77 | €322 | - | -€322 | |
| Profit (loss) for the period | 9904 | -€189 | €20,461 | +€20,649 | |
| Profit (loss) for the period to be appropriated | 9905 | -€189 | €20,461 | +€20,649 |
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 23 October 2026 via checked.be.