KYAMS: 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.
KYAMS
Largest movements
- Tangible fixed assets -€3,749
down €3,749 (-12.4%), from €30,148 to €26,399
of which Furniture and vehicles: -€3,196
- Profit (loss) carried forward +€14,755
up €14,755 (+40.5%), from €36,450 to €51,205
- Trade debts -€13,802
down €13,802 (-66.4%), from €20,789 to €6,987
- Debts after one year -€3,687
down €3,687 (-71.0%), from €5,192 to €1,505
- Gross operating margin +€19,714
up €19,714 (+195%), from €10,108 to €29,822
- Depreciation +€4,319
up €4,319 (+206%), from €2,098 to €6,417
- Taxes +€3,111
up €3,111 (+171%), from €1,822 to €4,933
- Purchases and services +€2,141
up €2,141 (+1.9%), from €111,744 to €113,885
- Other operating charges -€639
down €639 (-35.9%), from €1,782 to €1,143
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 | €80,949 | €77,775 | -€3,174 | -3.9% |
| Fixed assets | 21/28 | €30,148 | €26,399 | -€3,749 | -12.4% |
| Tangible fixed assets | 22/27 | €30,148 | €26,399 | -€3,749 | -12.4% |
| Plant, machinery and equipment | 23 | €553 | - | -€553 | |
| Furniture and vehicles | 24 | €29,595 | €26,399 | -€3,196 | -10.8% |
| Current assets | 29/58 | €50,801 | €51,376 | +€575 | +1.1% |
| Amounts receivable within one year | 40/41 | €15,753 | €16,315 | +€562 | +3.6% |
| Trade receivables | 40 | €11,675 | €11,843 | +€168 | +1.4% |
| Other amounts receivable | 41 | €4,078 | €4,472 | +€394 | +9.7% |
| Cash at bank and in hand | 54/58 | €35,048 | €35,061 | +€13 | 0.0% |
| Total equity and liabilities | 10/49 | €80,949 | €77,775 | -€3,174 | -3.9% |
| Equity | 10/15 | €38,450 | €53,205 | +€14,755 | +38.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,450 | €51,205 | +€14,755 | +40.5% |
| Amounts payable | 17/49 | €42,499 | €24,570 | -€17,929 | -42.2% |
| Amounts payable after more than one year | 17 | €5,192 | €1,505 | -€3,687 | -71.0% |
| Financial debts | 170/4 | €5,192 | €1,505 | -€3,687 | -71.0% |
| Amounts payable within one year | 42/48 | €37,307 | €23,065 | -€14,242 | -38.2% |
| Trade debts | 44 | €20,789 | €6,987 | -€13,802 | -66.4% |
| Suppliers | 440/4 | €20,789 | €6,987 | -€13,802 | -66.4% |
| Taxes, remuneration and social security | 45 | €16,518 | €16,078 | -€440 | -2.7% |
| Taxes | 450/3 | €16,518 | €12,680 | -€3,838 | -23.2% |
| Remuneration and social security | 454/9 | - | €3,398 | +€3,398 | |
| Goods, raw materials, services and sundry goods | 60/61 | €111,744 | €113,885 | +€2,141 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,098 | €6,417 | +€4,319 | +206% |
| Other operating charges | 640/8 | €1,782 | €1,143 | -€639 | -35.9% |
| Gross operating margin | 9900 | €10,108 | €29,822 | +€19,714 | +195% |
| Operating profit (loss) | 9901 | €6,228 | €22,262 | +€16,034 | +257% |
| Financial income | 75/76B | €217 | €4 | -€213 | -98.2% |
| Recurring financial income | 75 | €217 | €4 | -€213 | -98.2% |
| Financial charges | 65/66B | €2,354 | €2,578 | +€224 | +9.5% |
| Recurring financial charges | 65 | €2,354 | €2,578 | +€224 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €4,091 | €19,688 | +€15,597 | +381% |
| Income taxes | 67/77 | €1,822 | €4,933 | +€3,111 | +171% |
| Profit (loss) for the period | 9904 | €2,269 | €14,755 | +€12,486 | +550% |
| Profit (loss) for the period to be appropriated | 9905 | €2,269 | €14,755 | +€12,486 | +550% |
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 14 October 2026 via checked.be.