KANGOUROU: 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.
KANGOUROU
Largest movements
- Cash -€3,478
down €3,478 (-26.7%), from €13,035 to €9,557
mainly Net result for the year (-€6,098) and Trade debts (-€616)
- Receivables within one year -€1,935
down €1,935 (-5.2%), from €37,279 to €35,343
of which Other amounts receivable: -€1,846
- Profit (loss) carried forward -€6,098
down €6,098 (-17.8%), from €34,186 to €28,088
- Tax, wage and social debts +€1,177
up €1,177 (+21.7%), from €5,418 to €6,595
of which Remuneration and social security: +€1,177
- Trade debts -€616
down €616 (-71.9%), from €857 to €241
- Gross operating margin -€28,158
down €28,158 (-83.2%), from €33,834 to €5,676
- Staff costs -€2,078
down €2,078 (-14.7%), from €14,156 to €12,079
- Financial income +€1,726
new in 2025: €1,726
- Other operating charges -€434
down €434 (-24.7%), from €1,758 to €1,324
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.
Derived cash bridge
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 | €52,499 | €46,849 | -€5,649 | -10.8% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €52,349 | €46,699 | -€5,649 | -10.8% |
| Amounts receivable within one year | 40/41 | €37,279 | €35,343 | -€1,935 | -5.2% |
| Trade receivables | 40 | €89 | - | -€89 | |
| Other amounts receivable | 41 | €37,189 | €35,343 | -€1,846 | -5.0% |
| Cash at bank and in hand | 54/58 | €13,035 | €9,557 | -€3,478 | -26.7% |
| Deferred charges and accrued income | 490/1 | €2,035 | €1,799 | -€236 | -11.6% |
| Total equity and liabilities | 10/49 | €52,499 | €46,849 | -€5,649 | -10.8% |
| Equity | 10/15 | €46,112 | €40,014 | -€6,098 | -13.2% |
| Contributions | 10/11 | €11,676 | €11,676 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,186 | €28,088 | -€6,098 | -17.8% |
| Amounts payable | 17/49 | €6,386 | €6,836 | +€449 | +7.0% |
| Amounts payable within one year | 42/48 | €6,386 | €6,836 | +€449 | +7.0% |
| Trade debts | 44 | €857 | €241 | -€616 | -71.9% |
| Suppliers | 440/4 | €857 | €241 | -€616 | -71.9% |
| Taxes, remuneration and social security | 45 | €5,418 | €6,595 | +€1,177 | +21.7% |
| Taxes | 450/3 | €1,067 | €1,067 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,350 | €5,527 | +€1,177 | +27.1% |
| Other amounts payable | 47/48 | €112 | - | -€112 | |
| Remuneration, social security and pensions | 62 | €14,156 | €12,079 | -€2,078 | -14.7% |
| Other operating charges | 640/8 | €1,758 | €1,324 | -€434 | -24.7% |
| Gross operating margin | 9900 | €33,834 | €5,676 | -€28,158 | -83.2% |
| Operating profit (loss) | 9901 | €17,920 | -€7,726 | -€25,646 | |
| Financial income | 75/76B | - | €1,726 | +€1,726 | |
| Recurring financial income | 75 | - | €1,726 | +€1,726 | |
| Financial charges | 65/66B | €323 | €98 | -€226 | -69.8% |
| Recurring financial charges | 65 | €323 | €98 | -€226 | -69.8% |
| Profit (loss) for the period before taxes | 9903 | €17,596 | -€6,098 | -€23,695 | |
| Profit (loss) for the period | 9904 | €17,596 | -€6,098 | -€23,695 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,596 | -€6,098 | -€23,695 |
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 24 October 2026 via checked.be.