KAISERI CONSULT: 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.
KAISERI CONSULT
Largest movements
- Cash -€8,009
down €8,009 (-12.1%), from €66,426 to €58,417
mainly Net result for the year (-€5,061) and Deferred charges and accrued income (-€3,926)
- Deferred charges and accrued income +€3,926
new in 2026: €3,926
- Receivables within one year +€996
up €996 (+17.1%), from €5,813 to €6,809
of which Trade receivables: +€610
- Reserves -€5,061
down €5,061 (-8.7%), from €58,155 to €53,094
of which Distributable reserves: -€5,061
- Tax, wage and social debts +€901
up €901 (+47.8%), from €1,884 to €2,784
of which Remuneration and social security: +€2,580
- Staff costs +€27,948
up €27,948 (+1,615%), from €1,731 to €29,679
- Gross operating margin +€18,830
up €18,830 (+307%), from €6,136 to €24,966
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,510 | €72,942 | -€3,568 | -4.7% |
| Fixed assets | 21/28 | €4,271 | €3,789 | -€482 | -11.3% |
| Tangible fixed assets | 22/27 | €1,271 | €789 | -€482 | -37.9% |
| Other tangible fixed assets | 26 | €1,271 | €789 | -€482 | -37.9% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €72,239 | €69,152 | -€3,086 | -4.3% |
| Amounts receivable within one year | 40/41 | €5,813 | €6,809 | +€996 | +17.1% |
| Trade receivables | 40 | €5,672 | €6,281 | +€610 | +10.7% |
| Other amounts receivable | 41 | €141 | €527 | +€387 | +275% |
| Cash at bank and in hand | 54/58 | €66,426 | €58,417 | -€8,009 | -12.1% |
| Deferred charges and accrued income | 490/1 | - | €3,926 | +€3,926 | |
| Total equity and liabilities | 10/49 | €76,510 | €72,942 | -€3,568 | -4.7% |
| Equity | 10/15 | €68,430 | €63,369 | -€5,061 | -7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €58,155 | €53,094 | -€5,061 | -8.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,897 | €5,897 | = | 0.0% |
| Distributable reserves | 133 | €50,398 | €45,337 | -€5,061 | -10.0% |
| Profit (loss) carried forward | 14 | €4,075 | €4,075 | = | 0.0% |
| Amounts payable | 17/49 | €8,080 | €9,572 | +€1,493 | +18.5% |
| Amounts payable within one year | 42/48 | €8,080 | €9,572 | +€1,493 | +18.5% |
| Trade debts | 44 | - | €558 | +€558 | |
| Suppliers | 440/4 | - | €558 | +€558 | |
| Taxes, remuneration and social security | 45 | €1,884 | €2,784 | +€901 | +47.8% |
| Taxes | 450/3 | €1,692 | €13 | -€1,679 | -99.2% |
| Remuneration and social security | 454/9 | €192 | €2,772 | +€2,580 | +1,347% |
| Other amounts payable | 47/48 | €6,196 | €6,230 | +€34 | +0.5% |
| Remuneration, social security and pensions | 62 | €1,731 | €29,679 | +€27,948 | +1,615% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €482 | €482 | = | 0.0% |
| Other operating charges | 640/8 | €287 | €262 | -€25 | -8.7% |
| Gross operating margin | 9900 | €6,136 | €24,966 | +€18,830 | +307% |
| Operating profit (loss) | 9901 | €3,637 | -€5,456 | -€9,093 | |
| Financial income | 75/76B | €535 | €677 | +€142 | +26.5% |
| Recurring financial income | 75 | €535 | €677 | +€142 | +26.5% |
| Financial charges | 65/66B | €51 | €79 | +€28 | +55.1% |
| Recurring financial charges | 65 | €51 | €79 | +€28 | +55.1% |
| Profit (loss) for the period before taxes | 9903 | €4,121 | -€4,858 | -€8,979 | |
| Income taxes | 67/77 | €46 | €203 | +€157 | +342% |
| Profit (loss) for the period | 9904 | €4,075 | -€5,061 | -€9,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,075 | -€5,061 | -€9,136 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.