Kyan VDJ: 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.
Kyan VDJ
Largest movements
- Tangible fixed assets -€4,651
down €4,651 (-20.9%), from €22,262 to €17,611
of which Furniture and vehicles: -€2,678
- Deferred charges and accrued income -€1,476
no longer reported in 2025 (was €1,476)
- Receivables within one year -€1,101
down €1,101 (-77.8%), from €1,415 to €314
of which Trade receivables: -€908
- Cash -€959
down €959 (-99.9%), from €960 to €1
mainly Net result for the year (-€10,394) and Trade debts (-€924)
- Profit (loss) carried forward -€10,394
down €10,394 (-80.4%), from €12,925 to €2,531
- Other debts +€3,198
up €3,198 (+123%), from €2,604 to €5,802
- Trade debts -€924
down €924 (-72.1%), from €1,282 to €358
- Gross operating margin -€8,488
down €8,488, from €3,282 to -€5,206
- Depreciation +€1,936
up €1,936 (+71.3%), from €2,715 to €4,651
- Other operating charges -€756
no longer reported in 2025 (was €756)
- Financial charges -€397
down €397 (-71.0%), from €559 to €162
- Taxes +€88
up €88 (+30.7%), from €287 to €375
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 | €26,113 | €17,926 | -€8,187 | -31.4% |
| Fixed assets | 21/28 | €22,262 | €17,611 | -€4,651 | -20.9% |
| Tangible fixed assets | 22/27 | €22,262 | €17,611 | -€4,651 | -20.9% |
| Land and buildings | 22 | €14,735 | €12,762 | -€1,973 | -13.4% |
| Furniture and vehicles | 24 | €7,527 | €4,849 | -€2,678 | -35.6% |
| Current assets | 29/58 | €3,851 | €315 | -€3,536 | -91.8% |
| Amounts receivable within one year | 40/41 | €1,415 | €314 | -€1,101 | -77.8% |
| Trade receivables | 40 | €908 | - | -€908 | |
| Other amounts receivable | 41 | €507 | €314 | -€193 | -38.1% |
| Cash at bank and in hand | 54/58 | €960 | €1 | -€959 | -99.9% |
| Deferred charges and accrued income | 490/1 | €1,476 | - | -€1,476 | |
| Total equity and liabilities | 10/49 | €26,113 | €17,926 | -€8,187 | -31.4% |
| Equity | 10/15 | €21,340 | €10,946 | -€10,394 | -48.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,215 | €2,215 | = | 0.0% |
| Tax-exempt reserves | 132 | €355 | €355 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,925 | €2,531 | -€10,394 | -80.4% |
| Amounts payable | 17/49 | €4,773 | €6,980 | +€2,207 | +46.2% |
| Amounts payable within one year | 42/48 | €4,618 | €6,980 | +€2,362 | +51.1% |
| Trade debts | 44 | €1,282 | €358 | -€924 | -72.1% |
| Suppliers | 440/4 | €1,282 | €358 | -€924 | -72.1% |
| Taxes, remuneration and social security | 45 | €732 | €820 | +€88 | +12.0% |
| Taxes | 450/3 | €732 | €370 | -€362 | -49.5% |
| Remuneration and social security | 454/9 | - | €450 | +€450 | |
| Other amounts payable | 47/48 | €2,604 | €5,802 | +€3,198 | +123% |
| Accrued charges and deferred income | 492/3 | €155 | - | -€155 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,715 | €4,651 | +€1,936 | +71.3% |
| Other operating charges | 640/8 | €756 | - | -€756 | |
| Gross operating margin | 9900 | €3,282 | -€5,206 | -€8,488 | |
| Operating profit (loss) | 9901 | -€189 | -€9,857 | -€9,668 | -5,115% |
| Financial charges | 65/66B | €559 | €162 | -€397 | -71.0% |
| Recurring financial charges | 65 | €559 | €162 | -€397 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | -€748 | -€10,019 | -€9,271 | -1,239% |
| Income taxes | 67/77 | €287 | €375 | +€88 | +30.7% |
| Profit (loss) for the period | 9904 | -€1,035 | -€10,394 | -€9,359 | -904% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,035 | -€10,394 | -€9,359 | -904% |
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 29 October 2026 via checked.be.