KYANCA: 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.
KYANCA
Largest movements
- Current investments +€450,000
up €450,000 (+45.0%), from €1.0m to €1.5m
- Cash -€229,838
down €229,838 (-47.8%), from €480,951 to €251,113
mainly Current investments (-€450,000) and Contributions, distributions and other (-€86,804)
- Reserves +€220,385
up €220,385 (+14.2%), from €1.5m to €1.8m
of which Distributable reserves: +€157,235
- Tax, wage and social debts -€26,268
down €26,268 (-57.8%), from €45,436 to €19,168
of which Taxes: -€25,976
- Gross operating margin +€24,784
up €24,784 (+6.1%), from €405,252 to €430,036
- Financial income -€8,911
down €8,911 (-30.9%), from €28,844 to €19,933
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 | €1,617,604 | €1,815,551 | +€197,947 | +12.2% |
| Fixed assets | 21/28 | €92,624 | €83,119 | -€9,504 | -10.3% |
| Tangible fixed assets | 22/27 | €92,624 | €83,119 | -€9,504 | -10.3% |
| Land and buildings | 22 | €92,624 | €83,119 | -€9,504 | -10.3% |
| Current assets | 29/58 | €1,524,980 | €1,732,431 | +€207,451 | +13.6% |
| Amounts receivable within one year | 40/41 | €23,099 | €25,468 | +€2,369 | +10.3% |
| Trade receivables | 40 | €23,099 | €25,468 | +€2,369 | +10.3% |
| Current investments | 50/53 | €1,000,000 | €1,450,000 | +€450,000 | +45.0% |
| Cash at bank and in hand | 54/58 | €480,951 | €251,113 | -€229,838 | -47.8% |
| Deferred charges and accrued income | 490/1 | €20,930 | €5,851 | -€15,079 | -72.0% |
| Total equity and liabilities | 10/49 | €1,617,604 | €1,815,551 | +€197,947 | +12.2% |
| Equity | 10/15 | €1,559,824 | €1,780,208 | +€220,385 | +14.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,547,424 | €1,767,808 | +€220,385 | +14.2% |
| Tax-exempt reserves | 132 | €189,450 | €252,600 | +€63,150 | +33.3% |
| Distributable reserves | 133 | €1,357,974 | €1,515,208 | +€157,235 | +11.6% |
| Amounts payable | 17/49 | €57,780 | €35,343 | -€22,437 | -38.8% |
| Amounts payable within one year | 42/48 | €57,780 | €30,432 | -€27,348 | -47.3% |
| Trade debts | 44 | €9,446 | €7,481 | -€1,964 | -20.8% |
| Suppliers | 440/4 | €9,446 | €7,481 | -€1,964 | -20.8% |
| Taxes, remuneration and social security | 45 | €45,436 | €19,168 | -€26,268 | -57.8% |
| Taxes | 450/3 | €43,313 | €17,337 | -€25,976 | -60.0% |
| Remuneration and social security | 454/9 | €2,123 | €1,831 | -€293 | -13.8% |
| Other amounts payable | 47/48 | €2,898 | €3,783 | +€885 | +30.5% |
| Accrued charges and deferred income | 492/3 | - | €4,910 | +€4,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,288 | €9,504 | +€216 | +2.3% |
| Other operating charges | 640/8 | €3,237 | €4,035 | +€798 | +24.7% |
| Gross operating margin | 9900 | €405,252 | €430,036 | +€24,784 | +6.1% |
| Operating profit (loss) | 9901 | €392,728 | €416,497 | +€23,770 | +6.1% |
| Financial income | 75/76B | €28,844 | €19,933 | -€8,911 | -30.9% |
| Recurring financial income | 75 | €28,844 | €19,933 | -€8,911 | -30.9% |
| Financial charges | 65/66B | €278 | €798 | +€520 | +187% |
| Recurring financial charges | 65 | €278 | €798 | +€520 | +187% |
| Profit (loss) for the period before taxes | 9903 | €421,293 | €435,632 | +€14,339 | +3.4% |
| Income taxes | 67/77 | €126,871 | €128,443 | +€1,573 | +1.2% |
| Profit (loss) for the period | 9904 | €294,423 | €307,189 | +€12,766 | +4.3% |
| Transfer from tax-exempt reserves | 789 | €35,600 | - | -€35,600 | |
| Transfer to tax-exempt reserves | 689 | €63,150 | €63,150 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €266,873 | €244,039 | -€22,834 | -8.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.