DE KASSEL: 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.
DE KASSEL
Largest movements
- Deferred charges and accrued income +€78,530
up €78,530 (+929%), from €8,457 to €86,987
- Receivables within one year -€68,570
down €68,570 (-17.2%), from €399,690 to €331,121
of which Trade receivables: -€69,242
- Tangible fixed assets -€40,754
down €40,754 (-6.5%), from €628,636 to €587,883
of which Plant, machinery and equipment: -€47,001
- Profit (loss) carried forward -€135,271
down €135,271, from €0 to -€135,271
- Debts after one year +€88,408
up €88,408 (+47.3%), from €186,901 to €275,309
- Accrued charges and deferred income +€36,674
up €36,674 (+8,948%), from €410 to €37,084
- Tax, wage and social debts -€18,967
down €18,967 (-95.3%), from €19,909 to €942
of which Taxes: -€18,967
- Write-downs +€213,709
new in 2025: €213,709
- Gross operating margin -€110,919
down €110,919 (-31.1%), from €356,610 to €245,690
- Depreciation +€33,145
up €33,145 (+27.9%), from €118,887 to €152,031
- Taxes -€19,261
down €19,261 (-99.2%), from €19,409 to €148
- Financial charges +€3,599
up €3,599 (+41.0%), from €8,787 to €12,386
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 | €1,059,036 | €1,024,365 | -€34,670 | -3.3% |
| Fixed assets | 21/28 | €631,313 | €589,857 | -€41,456 | -6.6% |
| Intangible fixed assets | 21 | €2,677 | €1,975 | -€702 | -26.2% |
| Tangible fixed assets | 22/27 | €628,636 | €587,883 | -€40,754 | -6.5% |
| Land and buildings | 22 | - | €21,388 | +€21,388 | |
| Plant, machinery and equipment | 23 | €297,224 | €250,223 | -€47,001 | -15.8% |
| Furniture and vehicles | 24 | €331,413 | €316,272 | -€15,141 | -4.6% |
| Current assets | 29/58 | €427,723 | €434,508 | +€6,785 | +1.6% |
| Amounts receivable within one year | 40/41 | €399,690 | €331,121 | -€68,570 | -17.2% |
| Trade receivables | 40 | €394,527 | €325,285 | -€69,242 | -17.6% |
| Other amounts receivable | 41 | €5,163 | €5,836 | +€672 | +13.0% |
| Cash at bank and in hand | 54/58 | €19,576 | €16,401 | -€3,175 | -16.2% |
| Deferred charges and accrued income | 490/1 | €8,457 | €86,987 | +€78,530 | +929% |
| Total equity and liabilities | 10/49 | €1,059,036 | €1,024,365 | -€34,670 | -3.3% |
| Equity | 10/15 | €385,088 | €249,817 | -€135,271 | -35.1% |
| Contributions | 10/11 | €265,000 | €265,000 | = | 0.0% |
| Reserves | 13 | €120,088 | €120,088 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €112,588 | €112,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€135,271 | -€135,271 | |
| Amounts payable | 17/49 | €673,948 | €774,549 | +€100,601 | +14.9% |
| Amounts payable after more than one year | 17 | €186,901 | €275,309 | +€88,408 | +47.3% |
| Financial debts | 170/4 | €186,901 | €275,309 | +€88,408 | +47.3% |
| Amounts payable within one year | 42/48 | €486,637 | €462,156 | -€24,481 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €90,917 | €96,592 | +€5,676 | +6.2% |
| Trade debts | 44 | €212,151 | €208,217 | -€3,934 | -1.9% |
| Suppliers | 440/4 | €212,151 | €208,217 | -€3,934 | -1.9% |
| Taxes, remuneration and social security | 45 | €19,909 | €942 | -€18,967 | -95.3% |
| Taxes | 450/3 | €19,409 | €442 | -€18,967 | -97.7% |
| Remuneration and social security | 454/9 | €500 | €500 | = | 0.0% |
| Other amounts payable | 47/48 | €163,660 | €156,405 | -€7,255 | -4.4% |
| Accrued charges and deferred income | 492/3 | €410 | €37,084 | +€36,674 | +8,948% |
| Non-recurring operating income | 76A | €87,233 | €12,406 | -€74,826 | -85.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,887 | €152,031 | +€33,145 | +27.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €213,709 | +€213,709 | |
| Other operating charges | 640/8 | €4,728 | €2,708 | -€2,019 | -42.7% |
| Gross operating margin | 9900 | €356,610 | €245,690 | -€110,919 | -31.1% |
| Operating profit (loss) | 9901 | €232,995 | -€122,758 | -€355,753 | |
| Financial income | 75/76B | €163 | €21 | -€142 | -87.4% |
| Recurring financial income | 75 | €163 | €21 | -€142 | -87.4% |
| Financial charges | 65/66B | €8,787 | €12,386 | +€3,599 | +41.0% |
| Recurring financial charges | 65 | €8,787 | €12,386 | +€3,599 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €224,371 | -€135,123 | -€359,495 | |
| Income taxes | 67/77 | €19,409 | €148 | -€19,261 | -99.2% |
| Profit (loss) for the period | 9904 | €204,962 | -€135,271 | -€340,233 | |
| Profit (loss) for the period to be appropriated | 9905 | €204,962 | -€135,271 | -€340,233 |
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 15 October 2026 via checked.be.