KYJIT: 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.
KYJIT
Largest movements
- Cash -€29,947
down €29,947 (-17.3%), from €173,252 to €143,304
mainly Contributions, distributions and other (-€150,000) and Trade debts (-€1,789)
- Profit (loss) carried forward -€90,653
down €90,653 (-83.4%), from €108,741 to €18,088
- Other debts +€61,765
up €61,765 (+70.0%), from €88,235 to €150,000
- Gross operating margin -€9,299
down €9,299 (-11.1%), from €84,108 to €74,810
- Financial income +€1,362
up €1,362 (+109.6%), from €1,243 to €2,604
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,358 | €189,570 | -€30,788 | -14.0% |
| Fixed assets | 21/28 | €708 | €961 | +€252 | +35.6% |
| Tangible fixed assets | 22/27 | €708 | €961 | +€252 | +35.6% |
| Plant, machinery and equipment | 23 | €556 | €258 | -€299 | -53.7% |
| Furniture and vehicles | 24 | €152 | €703 | +€551 | +362.2% |
| Current assets | 29/58 | €219,649 | €188,609 | -€31,040 | -14.1% |
| Amounts receivable within one year | 40/41 | €44,979 | €43,810 | -€1,169 | -2.6% |
| Trade receivables | 40 | €37,290 | €38,393 | +€1,104 | +3.0% |
| Other amounts receivable | 41 | €7,689 | €5,417 | -€2,273 | -29.6% |
| Cash at bank and in hand | 54/58 | €173,252 | €143,304 | -€29,947 | -17.3% |
| Deferred charges and accrued income | 490/1 | €1,419 | €1,495 | +€76 | +5.4% |
| Total equity and liabilities | 10/49 | €220,358 | €189,570 | -€30,788 | -14.0% |
| Equity | 10/15 | €114,941 | €24,288 | -€90,653 | -78.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,741 | €18,088 | -€90,653 | -83.4% |
| Amounts payable | 17/49 | €105,417 | €165,282 | +€59,865 | +56.8% |
| Amounts payable within one year | 42/48 | €105,417 | €165,282 | +€59,865 | +56.8% |
| Trade debts | 44 | €4,057 | €2,267 | -€1,789 | -44.1% |
| Suppliers | 440/4 | €4,057 | €2,267 | -€1,789 | -44.1% |
| Taxes, remuneration and social security | 45 | €13,125 | €13,014 | -€110 | -0.8% |
| Taxes | 450/3 | €10,099 | €9,217 | -€882 | -8.7% |
| Remuneration and social security | 454/9 | €3,026 | €3,797 | +€771 | +25.5% |
| Other amounts payable | 47/48 | €88,235 | €150,000 | +€61,765 | +70.0% |
| Non-recurring operating income | 76A | €7,851 | - | -€7,851 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €435 | €464 | +€30 | +6.9% |
| Other operating charges | 640/8 | €248 | €180 | -€68 | -27.4% |
| Non-recurring operating charges | 66A | - | €152 | +€152 | |
| Gross operating margin | 9900 | €84,108 | €74,810 | -€9,299 | -11.1% |
| Operating profit (loss) | 9901 | €83,426 | €74,013 | -€9,413 | -11.3% |
| Financial income | 75/76B | €1,243 | €2,604 | +€1,362 | +109.6% |
| Recurring financial income | 75 | €1,243 | €2,604 | +€1,362 | +109.6% |
| Financial charges | 65/66B | €1,437 | €1,187 | -€250 | -17.4% |
| Recurring financial charges | 65 | €1,437 | €1,187 | -€250 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €83,231 | €75,430 | -€7,801 | -9.4% |
| Income taxes | 67/77 | €16,806 | €16,083 | -€723 | -4.3% |
| Profit (loss) for the period | 9904 | €66,425 | €59,347 | -€7,078 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €66,425 | €59,347 | -€7,078 | -10.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.