Ka85: 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.
Ka85
Largest movements
- Cash +€8,043
up €8,043 (+23.8%), from €33,743 to €41,786
mainly Net result for the year (+€22,086) and Depreciation (+€1,636)
- Tangible fixed assets +€3,037
up €3,037 (+61.6%), from €4,926 to €7,964
- Deferred charges and accrued income +€1,965
up €1,965 (+474.4%), from €414 to €2,379
- Receivables within one year +€1,694
up €1,694 (+38.2%), from €4,434 to €6,128
- Reserves +€22,086
up €22,086 (+81.4%), from €27,145 to €49,231
- Tax, wage and social debts -€8,750
down €8,750 (-59.0%), from €14,832 to €6,082
- Trade debts +€1,404
up €1,404 (+259.5%), from €541 to €1,945
- Gross operating margin -€4,175
down €4,175 (-12.0%), from €34,672 to €30,497
- Depreciation +€1,390
up €1,390 (+565.5%), from €246 to €1,636
- Taxes -€480
down €480 (-6.6%), from €7,323 to €6,843
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 | €43,518 | €58,257 | +€14,739 | +33.9% |
| Fixed assets | 21/28 | €4,926 | €7,964 | +€3,037 | +61.6% |
| Tangible fixed assets | 22/27 | €4,926 | €7,964 | +€3,037 | +61.6% |
| Furniture and vehicles | 24 | €4,926 | €7,964 | +€3,037 | +61.6% |
| Current assets | 29/58 | €38,592 | €50,294 | +€11,702 | +30.3% |
| Amounts receivable within one year | 40/41 | €4,434 | €6,128 | +€1,694 | +38.2% |
| Other amounts receivable | 41 | €4,434 | €6,128 | +€1,694 | +38.2% |
| Cash at bank and in hand | 54/58 | €33,743 | €41,786 | +€8,043 | +23.8% |
| Deferred charges and accrued income | 490/1 | €414 | €2,379 | +€1,965 | +474.4% |
| Total equity and liabilities | 10/49 | €43,518 | €58,257 | +€14,739 | +33.9% |
| Equity | 10/15 | €28,145 | €50,231 | +€22,086 | +78.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,145 | €49,231 | +€22,086 | +81.4% |
| Distributable reserves | 133 | €27,145 | €49,231 | +€22,086 | +81.4% |
| Amounts payable | 17/49 | €15,373 | €8,027 | -€7,347 | -47.8% |
| Amounts payable within one year | 42/48 | €15,373 | €8,027 | -€7,347 | -47.8% |
| Trade debts | 44 | €541 | €1,945 | +€1,404 | +259.5% |
| Suppliers | 440/4 | €541 | €1,945 | +€1,404 | +259.5% |
| Taxes, remuneration and social security | 45 | €14,832 | €6,082 | -€8,750 | -59.0% |
| Taxes | 450/3 | €14,832 | €6,082 | -€8,750 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €246 | €1,636 | +€1,390 | +565.5% |
| Other operating charges | 640/8 | €97 | €178 | +€81 | +83.9% |
| Gross operating margin | 9900 | €34,672 | €30,497 | -€4,175 | -12.0% |
| Operating profit (loss) | 9901 | €34,329 | €28,682 | -€5,647 | -16.5% |
| Financial income | 75/76B | €154 | €240 | +€87 | +56.6% |
| Recurring financial income | 75 | €154 | €240 | +€87 | +56.6% |
| Financial charges | 65/66B | €15 | -€7 | -€21 | |
| Recurring financial charges | 65 | €15 | -€7 | -€21 | |
| Profit (loss) for the period before taxes | 9903 | €34,468 | €28,929 | -€5,539 | -16.1% |
| Income taxes | 67/77 | €7,323 | €6,843 | -€480 | -6.6% |
| Profit (loss) for the period | 9904 | €27,145 | €22,086 | -€5,059 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,145 | €22,086 | -€5,059 | -18.6% |
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 1 October 2026 via checked.be.