Ka²: 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.
Ka²
Largest movements
- Cash -€3,716
down €3,716 (-5.8%), from €63,584 to €59,868
mainly Accrued charges and deferred income (-€2,600) and Other debts (-€1,460)
- Receivables within one year +€1,067
up €1,067 (+8.9%), from €11,951 to €13,018
of which Other amounts receivable: +€1,732
- Accrued charges and deferred income -€2,600
no longer reported in 2025 (was €2,600)
- Reserves +€1,641
up €1,641 (+3.5%), from €47,259 to €48,900
of which Distributable reserves: +€1,641
- Other debts -€1,460
no longer reported in 2025 (was €1,460)
- Gross operating margin -€7,187
down €7,187 (-75.3%), from €9,550 to €2,364
- Taxes -€1,721
down €1,721 (-72.1%), from €2,388 to €667
- Other operating charges -€348
down €348 (-18.1%), from €1,924 to €1,576
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 | €78,035 | €75,386 | -€2,649 | -3.4% |
| Fixed assets | 21/28 | €2,500 | €2,500 | = | 0.0% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €75,535 | €72,886 | -€2,649 | -3.5% |
| Amounts receivable within one year | 40/41 | €11,951 | €13,018 | +€1,067 | +8.9% |
| Trade receivables | 40 | €6,719 | €6,054 | -€665 | -9.9% |
| Other amounts receivable | 41 | €5,232 | €6,964 | +€1,732 | +33.1% |
| Cash at bank and in hand | 54/58 | €63,584 | €59,868 | -€3,716 | -5.8% |
| Total equity and liabilities | 10/49 | €78,035 | €75,386 | -€2,649 | -3.4% |
| Equity | 10/15 | €65,859 | €67,500 | +€1,641 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €47,259 | €48,900 | +€1,641 | +3.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €47,259 | €48,900 | +€1,641 | +3.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €12,176 | €7,886 | -€4,290 | -35.2% |
| Amounts payable within one year | 42/48 | €9,576 | €7,886 | -€1,690 | -17.6% |
| Financial debts | 43 | €2,100 | €2,100 | = | 0.0% |
| Credit institutions | 430/8 | €2,100 | €2,100 | = | 0.0% |
| Trade debts | 44 | €432 | €305 | -€127 | -29.3% |
| Suppliers | 440/4 | €432 | €305 | -€127 | -29.3% |
| Taxes, remuneration and social security | 45 | €5,584 | €5,481 | -€103 | -1.8% |
| Taxes | 450/3 | €5,584 | €2,700 | -€2,884 | -51.7% |
| Remuneration and social security | 454/9 | - | €2,781 | +€2,781 | |
| Other amounts payable | 47/48 | €1,460 | - | -€1,460 | |
| Accrued charges and deferred income | 492/3 | €2,600 | - | -€2,600 | |
| Other operating charges | 640/8 | €1,924 | €1,576 | -€348 | -18.1% |
| Gross operating margin | 9900 | €9,550 | €2,364 | -€7,187 | -75.3% |
| Operating profit (loss) | 9901 | €7,626 | €788 | -€6,838 | -89.7% |
| Financial income | 75/76B | €47 | €64 | +€17 | +37.1% |
| Recurring financial income | 75 | €47 | €64 | +€17 | +37.1% |
| Financial charges | 65/66B | €131 | €131 | = | 0.0% |
| Recurring financial charges | 65 | €131 | €131 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,542 | €721 | -€6,821 | -90.4% |
| Income taxes | 67/77 | €2,388 | €667 | -€1,721 | -72.1% |
| Profit (loss) for the period | 9904 | €5,154 | €54 | -€5,100 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,154 | €54 | -€5,100 | -99.0% |
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 9 October 2026 via checked.be.