KYJA: what changed
Two fiscal 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.
What changed
KYJA
NACE 46.720, Wholesale of motor vehicle parts and accessories
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.9m
2024 · €810,104+€1.1m
Equity
€16.6m
2024 · €15.3m+€1.3m
Cash
€575,816
2024 · €64,058+€511,757
Balance sheet total
€17.1m
2024 · €15.4m+€1.7m
Largest movements
Assets
- Current investments +€1.0m
new in 2025: €1.0m
- Cash +€511,757
up €511,757 (+798.9%), from €64,058 to €575,816
mainly Net result for the year (+€1.9m) and Trade debts (+€380,556)
- Receivables within one year +€287,362
up €287,362 (+35.0%), from €821,541 to €1.1m
of which Trade receivables: +€367,335
Equity and liabilities
- Profit (loss) carried forward +€1.2m
up €1.2m (+40.1%), from €3.1m to €4.3m
- Trade debts +€380,556
up €380,556 (+5005.6%), from €7,603 to €388,159
Income statement
- Financial income +€839,301
up €839,301 (+77.0%), from €1.1m to €1.9m
of which Non-recurring financial income: +€1.7m
- Turnover +€366,756
up €366,756 (+72.2%), from €507,950 to €874,706
- Services and other goods +€355,770
up €355,770 (+362.2%), from €98,212 to €453,982
- Financial charges -€233,410
down €233,410 (-93.3%), from €250,225 to €16,816
of which Financial charges: -€245,110
- Staff costs +€10,449
up €10,449 (+2.3%), from €453,693 to €464,142
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.
Result 2024
€810,104
Turnover
+€366,756
Other operating income
+€3,358
Services and other goods
-€355,770
Staff costs
-€10,449
Depreciation
+€6,995
Other operating charges
+€2,866
Other operating items
+€698
Financial income
+€839,301
Financial charges
+€233,410
Taxes
+€636
Result 2025
€1.9m
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.
From operations
+€2.0m
Investment
-€922,923
Financing
-€560,000
Cash 2024
€64,058
From operations (derived)
+€2.0m
Net result for the year
+€1.9m
Depreciation
+€6,995
Receivables within one year
-€287,362
Smaller working-capital items
+€6,944
Trade debts
+€380,556
Accrued charges and deferred income
-€10,358
Investment (derived)
-€922,923
Investment in fixed assets (net)
+€77,077
Current investments
-€1.0m
Financing
-€560,000
Contributions, distributions and other
-€560,000
Cash 2025
€575,816
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,380,045 | €17,090,526 | +€1.7m | +11.1% |
| Fixed assets | 21/28 | €14,488,968 | €14,404,896 | -€84,072 | -0.6% |
| Tangible fixed assets | 22/27 | €51,297 | - | -€51,297 | |
| Furniture and vehicles | 24 | €51,297 | - | -€51,297 | |
| Financial fixed assets | 28 | €14,437,671 | €14,404,896 | -€32,775 | -0.2% |
| Affiliated companies | 280/1 | €14,437,671 | €14,404,896 | -€32,775 | -0.2% |
| Participating interests | 280 | €14,437,671 | €14,404,896 | -€32,775 | -0.2% |
| Current assets | 29/58 | €891,077 | €2,685,630 | +€1.8m | +201.4% |
| Amounts receivable within one year | 40/41 | €821,541 | €1,108,903 | +€287,362 | +35.0% |
| Trade receivables | 40 | €56,568 | €423,903 | +€367,335 | +649.4% |
| Other amounts receivable | 41 | €764,973 | €685,000 | -€79,973 | -10.5% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Other investments | 51/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €64,058 | €575,816 | +€511,757 | +798.9% |
| Deferred charges and accrued income | 490/1 | €5,478 | €911 | -€4,567 | -83.4% |
| Total equity and liabilities | 10/49 | €15,380,045 | €17,090,526 | +€1.7m | +11.1% |
| Equity | 10/15 | €15,269,726 | €16,607,631 | +€1.3m | +8.8% |
| Contributions | 10/11 | €12,000,000 | €12,000,000 | = | 0.0% |
| Capital | 10 | €12,000,000 | €12,000,000 | = | 0.0% |
| Issued capital | 100 | €12,000,000 | €12,000,000 | = | 0.0% |
| Reserves | 13 | €166,546 | €261,441 | +€94,895 | +57.0% |
| Non-distributable reserves | 130/1 | €130,830 | €225,725 | +€94,895 | +72.5% |
| Legal reserve | 130 | €130,830 | €225,725 | +€94,895 | +72.5% |
| Distributable reserves | 133 | €35,716 | €35,716 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,103,180 | €4,346,190 | +€1.2m | +40.1% |
| Amounts payable | 17/49 | €110,318 | €482,894 | +€372,576 | +337.7% |
| Amounts payable within one year | 42/48 | €99,444 | €482,378 | +€382,934 | +385.1% |
| Trade debts | 44 | €7,603 | €388,159 | +€380,556 | +5005.6% |
| Suppliers | 440/4 | €7,603 | €388,159 | +€380,556 | +5005.6% |
| Taxes, remuneration and social security | 45 | €91,842 | €94,219 | +€2,377 | +2.6% |
| Taxes | 450/3 | €36,587 | €39,087 | +€2,500 | +6.8% |
| Remuneration and social security | 454/9 | €55,255 | €55,132 | -€123 | -0.2% |
| Accrued charges and deferred income | 492/3 | €10,874 | €516 | -€10,358 | -95.3% |
| Operating income | 70/76A | €542,461 | €913,274 | +€370,813 | +68.4% |
| Turnover | 70 | €507,950 | €874,706 | +€366,756 | +72.2% |
| Other operating income | 74 | €34,511 | €37,869 | +€3,358 | +9.7% |
| Non-recurring operating income | 76A | - | €698 | +€698 | |
| Operating charges | 60/66A | €571,926 | €928,285 | +€356,358 | +62.3% |
| Services and other goods | 61 | €98,212 | €453,982 | +€355,770 | +362.2% |
| Remuneration, social security and pensions | 62 | €453,693 | €464,142 | +€10,449 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,990 | €6,995 | -€6,995 | -50.0% |
| Other operating charges | 640/8 | €6,032 | €3,166 | -€2,866 | -47.5% |
| Operating profit (loss) | 9901 | -€29,465 | -€15,011 | +€14,454 | +49.1% |
| Financial income | 75/76B | €1,090,431 | €1,929,732 | +€839,301 | +77.0% |
| Recurring financial income | 75 | €1,090,431 | €260,953 | -€829,478 | -76.1% |
| Income from financial fixed assets | 750 | €1,077,038 | €260,953 | -€816,085 | -75.8% |
| Income from current assets | 751 | €13,393 | - | -€13,393 | |
| Non-recurring financial income | 76B | - | €1,668,779 | +€1.7m | |
| Financial charges | 65/66B | €250,225 | €16,816 | -€233,410 | -93.3% |
| Recurring financial charges | 65 | €250,225 | €5,116 | -€245,110 | -98.0% |
| Debt charges | 650 | €336 | €4,596 | +€4,260 | +1268.9% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €249,469 | - | -€249,469 | |
| Other financial charges | 652/9 | €420 | €520 | +€100 | +23.8% |
| Non-recurring financial charges | 66B | - | €11,700 | +€11,700 | |
| Profit (loss) for the period before taxes | 9903 | €810,740 | €1,897,905 | +€1.1m | +134.1% |
| Income taxes | 67/77 | €636 | - | -€636 | |
| Taxes | 670/3 | €636 | - | -€636 | |
| Profit (loss) for the period | 9904 | €810,104 | €1,897,905 | +€1.1m | +134.3% |
| Profit (loss) for the period to be appropriated | 9905 | €810,104 | €1,897,905 | +€1.1m | +134.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.