KYAMO: 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.
KYAMO
Largest movements
- Tangible fixed assets -€5,874
down €5,874 (-30.3%), from €19,389 to €13,515
- Cash -€2,265
down €2,265 (-4.2%), from €53,424 to €51,158
mainly Contributions, distributions and other (-€23,000) and Tax, wage and social debts (-€7,251)
- Receivables within one year -€1,204
down €1,204 (-3.3%), from €35,976 to €34,771
of which Trade receivables: -€6,684
- Other debts +€15,067
up €15,067 (+139%), from €10,820 to €25,888
- Reserves -€11,567
down €11,567 (-26.0%), from €44,515 to €32,948
of which Distributable reserves: -€11,567
- Tax, wage and social debts -€7,251
down €7,251 (-67.6%), from €10,729 to €3,478
of which Taxes: -€7,266
- Trade debts -€4,852
down €4,852 (-19.5%), from €24,895 to €20,044
- Gross operating margin -€13,268
down €13,268 (-35.2%), from €37,699 to €24,431
- Financial charges -€7,128
down €7,128 (-90.2%), from €7,901 to €773
of which Non-recurring financial charges: -€7,116
- Depreciation +€1,722
up €1,722 (+32.6%), from €5,289 to €7,011
- Taxes -€842
down €842 (-19.7%), from €4,284 to €3,441
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 | €109,559 | €100,957 | -€8,603 | -7.9% |
| Fixed assets | 21/28 | €19,389 | €13,515 | -€5,874 | -30.3% |
| Tangible fixed assets | 22/27 | €19,389 | €13,515 | -€5,874 | -30.3% |
| Furniture and vehicles | 24 | €19,389 | €13,515 | -€5,874 | -30.3% |
| Current assets | 29/58 | €90,171 | €87,442 | -€2,729 | -3.0% |
| Amounts receivable within one year | 40/41 | €35,976 | €34,771 | -€1,204 | -3.3% |
| Trade receivables | 40 | €22,133 | €15,449 | -€6,684 | -30.2% |
| Other amounts receivable | 41 | €13,843 | €19,323 | +€5,480 | +39.6% |
| Cash at bank and in hand | 54/58 | €53,424 | €51,158 | -€2,265 | -4.2% |
| Deferred charges and accrued income | 490/1 | €771 | €1,512 | +€741 | +96.1% |
| Total equity and liabilities | 10/49 | €109,559 | €100,957 | -€8,603 | -7.9% |
| Equity | 10/15 | €63,115 | €51,548 | -€11,567 | -18.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,515 | €32,948 | -€11,567 | -26.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €42,655 | €31,088 | -€11,567 | -27.1% |
| Amounts payable | 17/49 | €46,445 | €49,409 | +€2,964 | +6.4% |
| Amounts payable within one year | 42/48 | €46,445 | €49,409 | +€2,964 | +6.4% |
| Trade debts | 44 | €24,895 | €20,044 | -€4,852 | -19.5% |
| Suppliers | 440/4 | €24,895 | €20,044 | -€4,852 | -19.5% |
| Taxes, remuneration and social security | 45 | €10,729 | €3,478 | -€7,251 | -67.6% |
| Taxes | 450/3 | €8,836 | €1,571 | -€7,266 | -82.2% |
| Remuneration and social security | 454/9 | €1,893 | €1,907 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €10,820 | €25,888 | +€15,067 | +139% |
| Remuneration, social security and pensions | 62 | €325 | €347 | +€22 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,289 | €7,011 | +€1,722 | +32.6% |
| Other operating charges | 640/8 | €1,284 | €1,426 | +€142 | +11.1% |
| Gross operating margin | 9900 | €37,699 | €24,431 | -€13,268 | -35.2% |
| Operating profit (loss) | 9901 | €30,801 | €15,648 | -€15,154 | -49.2% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €7,901 | €773 | -€7,128 | -90.2% |
| Recurring financial charges | 65 | €260 | €248 | -€12 | -4.8% |
| Non-recurring financial charges | 66B | €7,641 | €526 | -€7,116 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €22,920 | €14,874 | -€8,046 | -35.1% |
| Income taxes | 67/77 | €4,284 | €3,441 | -€842 | -19.7% |
| Profit (loss) for the period | 9904 | €18,636 | €11,433 | -€7,203 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,636 | €11,433 | -€7,203 | -38.7% |
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 23 October 2026 via checked.be.