Kangoeroe: 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.
Kangoeroe
Largest movements
- Cash -€87,842
down €87,842 (-43.8%), from €200,626 to €112,784
mainly Other debts (-€141,710) and Debts after one year (-€40,000)
- Tangible fixed assets -€12,154
down €12,154 (-21.3%), from €56,956 to €44,802
- Receivables within one year +€6,268
up €6,268 (+30.1%), from €20,857 to €27,125
of which Trade receivables: +€11,743
- Other debts -€141,710
down €141,710 (-65.8%), from €215,371 to €73,661
- Reserves +€60,457
new in 2025: €60,457
- Debts after one year -€40,000
down €40,000 (-100.0%), from €40,000 to €0
- Trade debts +€14,113
up €14,113 (+757.4%), from €1,863 to €15,976
- Tax, wage and social debts +€13,412
up €13,412 (+514.8%), from €2,606 to €16,018
- Gross operating margin -€146,315
down €146,315 (-60.8%), from €240,702 to €94,387
- Taxes -€32,547
down €32,547 (-59.6%), from €54,632 to €22,085
- Depreciation +€8,339
up €8,339 (+218.6%), from €3,815 to €12,154
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 | €278,440 | €184,711 | -€93,728 | -33.7% |
| Fixed assets | 21/28 | €56,956 | €44,802 | -€12,154 | -21.3% |
| Tangible fixed assets | 22/27 | €56,956 | €44,802 | -€12,154 | -21.3% |
| Furniture and vehicles | 24 | €56,956 | €44,802 | -€12,154 | -21.3% |
| Current assets | 29/58 | €221,483 | €139,909 | -€81,574 | -36.8% |
| Amounts receivable within one year | 40/41 | €20,857 | €27,125 | +€6,268 | +30.1% |
| Trade receivables | 40 | €15,382 | €27,125 | +€11,743 | +76.3% |
| Other amounts receivable | 41 | €5,475 | €0 | -€5,475 | -100.0% |
| Cash at bank and in hand | 54/58 | €200,626 | €112,784 | -€87,842 | -43.8% |
| Total equity and liabilities | 10/49 | €278,440 | €184,711 | -€93,728 | -33.7% |
| Equity | 10/15 | €18,600 | €79,057 | +€60,457 | +325.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €60,457 | +€60,457 | |
| Distributable reserves | 133 | - | €60,457 | +€60,457 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €259,840 | €105,654 | -€154,185 | -59.3% |
| Amounts payable after more than one year | 17 | €40,000 | €0 | -€40,000 | -100.0% |
| Financial debts | 170/4 | €40,000 | €0 | -€40,000 | -100.0% |
| Amounts payable within one year | 42/48 | €219,840 | €105,654 | -€114,185 | -51.9% |
| Trade debts | 44 | €1,863 | €15,976 | +€14,113 | +757.4% |
| Suppliers | 440/4 | €1,863 | €15,976 | +€14,113 | +757.4% |
| Taxes, remuneration and social security | 45 | €2,606 | €16,018 | +€13,412 | +514.8% |
| Taxes | 450/3 | €2,606 | €16,018 | +€13,412 | +514.8% |
| Other amounts payable | 47/48 | €215,371 | €73,661 | -€141,710 | -65.8% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,815 | €12,154 | +€8,339 | +218.6% |
| Other operating charges | 640/8 | €435 | €1,041 | +€606 | +139.4% |
| Gross operating margin | 9900 | €240,702 | €94,387 | -€146,315 | -60.8% |
| Operating profit (loss) | 9901 | €236,452 | €81,191 | -€155,260 | -65.7% |
| Financial income | 75/76B | €495 | €1,388 | +€893 | +180.2% |
| Recurring financial income | 75 | €495 | €1,388 | +€893 | +180.2% |
| Financial charges | 65/66B | €11 | €37 | +€26 | +235.1% |
| Recurring financial charges | 65 | €11 | €37 | +€26 | +235.1% |
| Profit (loss) for the period before taxes | 9903 | €236,936 | €82,542 | -€154,394 | -65.2% |
| Income taxes | 67/77 | €54,632 | €22,085 | -€32,547 | -59.6% |
| Profit (loss) for the period | 9904 | €182,304 | €60,457 | -€121,846 | -66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €182,304 | €60,457 | -€121,846 | -66.8% |
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 3 October 2026 via checked.be.