KYA KA: 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.
KYA KA
Largest movements
- Receivables within one year +€145,275
up €145,275 (+246.6%), from €58,900 to €204,175
of which Trade receivables: +€145,065
- Cash +€21,127
up €21,127 (+6051.4%), from €349 to €21,476
mainly Net result for the year (+€123,493) and Tax, wage and social debts (+€23,235)
- Profit (loss) carried forward +€123,493
new in 2025: €123,493
- Tax, wage and social debts +€23,235
up €23,235 (+100.8%), from €23,048 to €46,283
of which Taxes: +€23,011
- Other debts +€19,914
up €19,914 (+343.7%), from €5,793 to €25,707
- Gross operating margin +€130,946
up €130,946 (+325.3%), from €40,257 to €171,203
- Taxes +€38,097
up €38,097 (+517.4%), from €7,364 to €45,461
- Financial charges -€3,728
down €3,728 (-92.6%), from €4,024 to €296
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 | €63,341 | €228,012 | +€164,671 | +260.0% |
| Fixed assets | 21/28 | €3,520 | €2,361 | -€1,159 | -32.9% |
| Tangible fixed assets | 22/27 | €3,395 | €2,236 | -€1,159 | -34.1% |
| Furniture and vehicles | 24 | €3,395 | €2,236 | -€1,159 | -34.1% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €59,821 | €225,651 | +€165,830 | +277.2% |
| Amounts receivable within one year | 40/41 | €58,900 | €204,175 | +€145,275 | +246.6% |
| Trade receivables | 40 | €58,900 | €203,965 | +€145,065 | +246.3% |
| Other amounts receivable | 41 | - | €210 | +€210 | |
| Cash at bank and in hand | 54/58 | €349 | €21,476 | +€21,127 | +6051.4% |
| Deferred charges and accrued income | 490/1 | €572 | - | -€572 | |
| Total equity and liabilities | 10/49 | €63,341 | €228,012 | +€164,671 | +260.0% |
| Equity | 10/15 | €31,774 | €155,267 | +€123,493 | +388.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,574 | €25,574 | = | 0.0% |
| Distributable reserves | 133 | €25,574 | €25,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €123,493 | +€123,493 | |
| Amounts payable | 17/49 | €31,567 | €72,745 | +€41,178 | +130.4% |
| Amounts payable within one year | 42/48 | €31,567 | €72,745 | +€41,178 | +130.4% |
| Trade debts | 44 | €2,726 | €754 | -€1,972 | -72.3% |
| Suppliers | 440/4 | €2,726 | €754 | -€1,972 | -72.3% |
| Taxes, remuneration and social security | 45 | €23,048 | €46,283 | +€23,235 | +100.8% |
| Taxes | 450/3 | €23,048 | €46,058 | +€23,011 | +99.8% |
| Remuneration and social security | 454/9 | - | €225 | +€225 | |
| Other amounts payable | 47/48 | €5,793 | €25,707 | +€19,914 | +343.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €934 | €1,159 | +€225 | +24.1% |
| Other operating charges | 640/8 | €845 | €794 | -€52 | -6.1% |
| Gross operating margin | 9900 | €40,257 | €171,203 | +€130,946 | +325.3% |
| Operating profit (loss) | 9901 | €38,478 | €169,251 | +€130,773 | +339.9% |
| Financial charges | 65/66B | €4,024 | €296 | -€3,728 | -92.6% |
| Recurring financial charges | 65 | €4,024 | €296 | -€3,728 | -92.6% |
| Profit (loss) for the period before taxes | 9903 | €34,454 | €168,954 | +€134,500 | +390.4% |
| Income taxes | 67/77 | €7,364 | €45,461 | +€38,097 | +517.4% |
| Profit (loss) for the period | 9904 | €27,090 | €123,493 | +€96,403 | +355.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,090 | €123,493 | +€96,403 | +355.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.