KAIGO SOFTWARE: 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.
KAIGO SOFTWARE
Largest movements
- Cash +€24,736
up €24,736 (+36.4%), from €67,953 to €92,689
mainly Net result for the year (+€102,859) and Receivables within one year (+€14,490)
- Receivables within one year -€14,490
down €14,490 (-54.4%), from €26,629 to €12,139
of which Trade receivables: -€13,131
- Other debts +€10,965
up €10,965 (+27.4%), from €40,035 to €51,000
- Profit (loss) carried forward -€4,241
down €4,241 (-17.9%), from €23,715 to €19,474
- Tax, wage and social debts +€3,747
up €3,747 (+14.0%), from €26,815 to €30,562
- Taxes -€10,983
down €10,983 (-25.3%), from €43,355 to €32,372
- Gross operating margin -€3,809
down €3,809 (-2.6%), from €144,570 to €140,760
- Other operating charges +€1,651
up €1,651 (+252.4%), from €654 to €2,305
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 | €113,106 | €123,349 | +€10,243 | +9.1% |
| Fixed assets | 21/28 | €12,651 | €12,889 | +€238 | +1.9% |
| Tangible fixed assets | 22/27 | €4,589 | €4,827 | +€238 | +5.2% |
| Plant, machinery and equipment | 23 | €1,420 | €768 | -€652 | -45.9% |
| Furniture and vehicles | 24 | €3,169 | €4,058 | +€890 | +28.1% |
| Financial fixed assets | 28 | €8,062 | €8,062 | = | 0.0% |
| Current assets | 29/58 | €100,455 | €110,460 | +€10,006 | +10.0% |
| Amounts receivable within one year | 40/41 | €26,629 | €12,139 | -€14,490 | -54.4% |
| Trade receivables | 40 | €25,237 | €12,106 | -€13,131 | -52.0% |
| Other amounts receivable | 41 | €1,392 | €33 | -€1,359 | -97.6% |
| Cash at bank and in hand | 54/58 | €67,953 | €92,689 | +€24,736 | +36.4% |
| Deferred charges and accrued income | 490/1 | €5,873 | €5,632 | -€241 | -4.1% |
| Total equity and liabilities | 10/49 | €113,106 | €123,349 | +€10,243 | +9.1% |
| Equity | 10/15 | €44,175 | €39,934 | -€4,241 | -9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,715 | €19,474 | -€4,241 | -17.9% |
| Amounts payable | 17/49 | €68,931 | €83,415 | +€14,484 | +21.0% |
| Amounts payable within one year | 42/48 | €68,931 | €83,415 | +€14,484 | +21.0% |
| Financial debts | 43 | €979 | €787 | -€192 | -19.6% |
| Credit institutions | 430/8 | €979 | €787 | -€192 | -19.6% |
| Trade debts | 44 | €1,101 | €1,066 | -€35 | -3.2% |
| Suppliers | 440/4 | €1,101 | €1,066 | -€35 | -3.2% |
| Taxes, remuneration and social security | 45 | €26,815 | €30,562 | +€3,747 | +14.0% |
| Taxes | 450/3 | €26,815 | €30,562 | +€3,747 | +14.0% |
| Other amounts payable | 47/48 | €40,035 | €51,000 | +€10,965 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,055 | €2,266 | +€212 | +10.3% |
| Other operating charges | 640/8 | €654 | €2,305 | +€1,651 | +252.4% |
| Gross operating margin | 9900 | €144,570 | €140,760 | -€3,809 | -2.6% |
| Operating profit (loss) | 9901 | €141,861 | €136,189 | -€5,672 | -4.0% |
| Financial income | 75/76B | €28 | €52 | +€25 | +89.7% |
| Recurring financial income | 75 | €28 | €52 | +€25 | +89.7% |
| Financial charges | 65/66B | €935 | €1,010 | +€75 | +8.1% |
| Recurring financial charges | 65 | €935 | €941 | +€6 | +0.7% |
| Non-recurring financial charges | 66B | - | €69 | +€69 | |
| Profit (loss) for the period before taxes | 9903 | €140,954 | €135,231 | -€5,723 | -4.1% |
| Income taxes | 67/77 | €43,355 | €32,372 | -€10,983 | -25.3% |
| Profit (loss) for the period | 9904 | €97,599 | €102,859 | +€5,260 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,599 | €102,859 | +€5,260 | +5.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.