KYKC: 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.
KYKC
Largest movements
- Tangible fixed assets -€4,189
down €4,189 (-17.5%), from €23,912 to €19,723
of which Land and buildings: -€2,599
- Receivables within one year +€881
up €881 (+18.6%), from €4,737 to €5,618
of which Trade receivables: +€881
- Cash +€612
up €612 (+132.1%), from €463 to €1,075
mainly Trade debts (+€24,880) and Other debts (+€11,016)
- Profit (loss) carried forward -€38,663
down €38,663 (-75.8%), from -€50,986 to -€89,649
- Trade debts +€24,880
up €24,880 (+306.9%), from €8,106 to €32,985
- Other debts +€11,016
up €11,016 (+18.5%), from €59,655 to €70,672
- Gross operating margin -€59,586
down €59,586, from €25,467 to -€34,119
- Staff costs -€19,126
no longer reported in 2024 (was €19,126)
- Financial charges -€1,062
down €1,062 (-90.8%), from €1,169 to €108
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.
Cash bridge derived
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 | €29,112 | €26,415 | -€2,697 | -9.3% |
| Fixed assets | 21/28 | €23,912 | €19,723 | -€4,189 | -17.5% |
| Tangible fixed assets | 22/27 | €23,912 | €19,723 | -€4,189 | -17.5% |
| Land and buildings | 22 | €21,681 | €19,082 | -€2,599 | -12.0% |
| Plant, machinery and equipment | 23 | €2,231 | €640 | -€1,590 | -71.3% |
| Current assets | 29/58 | €5,200 | €6,693 | +€1,492 | +28.7% |
| Amounts receivable within one year | 40/41 | €4,737 | €5,618 | +€881 | +18.6% |
| Trade receivables | 40 | - | €881 | +€881 | |
| Other amounts receivable | 41 | €4,737 | €4,737 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €463 | €1,075 | +€612 | +132.1% |
| Total equity and liabilities | 10/49 | €29,112 | €26,415 | -€2,697 | -9.3% |
| Equity | 10/15 | -€45,986 | -€84,649 | -€38,663 | -84.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,986 | -€89,649 | -€38,663 | -75.8% |
| Amounts payable | 17/49 | €75,098 | €111,065 | +€35,967 | +47.9% |
| Amounts payable within one year | 42/48 | €75,098 | €111,065 | +€35,967 | +47.9% |
| Trade debts | 44 | €8,106 | €32,985 | +€24,880 | +306.9% |
| Suppliers | 440/4 | €8,106 | €32,985 | +€24,880 | +306.9% |
| Taxes, remuneration and social security | 45 | €7,337 | €7,408 | +€71 | +1.0% |
| Taxes | 450/3 | €4,635 | €6,855 | +€2,220 | +47.9% |
| Remuneration and social security | 454/9 | €2,702 | €553 | -€2,149 | -79.5% |
| Other amounts payable | 47/48 | €59,655 | €70,672 | +€11,016 | +18.5% |
| Remuneration, social security and pensions | 62 | €19,126 | - | -€19,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,189 | €4,189 | -€0 | 0.0% |
| Other operating charges | 640/8 | - | €248 | +€248 | |
| Gross operating margin | 9900 | €25,467 | -€34,119 | -€59,586 | |
| Operating profit (loss) | 9901 | €2,152 | -€38,556 | -€40,708 | |
| Financial charges | 65/66B | €1,169 | €108 | -€1,062 | -90.8% |
| Recurring financial charges | 65 | €1,169 | €108 | -€1,062 | -90.8% |
| Profit (loss) for the period before taxes | 9903 | €983 | -€38,663 | -€39,646 | |
| Profit (loss) for the period | 9904 | €983 | -€38,663 | -€39,646 | |
| Profit (loss) for the period to be appropriated | 9905 | €983 | -€38,663 | -€39,646 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.