Kas Consulting: 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.
Kas Consulting
Largest movements
- Cash +€9,413
up €9,413 (+139%), from €6,758 to €16,171
mainly Net result for the year (+€16,964) and Depreciation (+€7,639)
- Tangible fixed assets -€7,639
down €7,639 (-2.0%), from €379,388 to €371,749
- Deferred charges and accrued income -€7,636
no longer reported in 2025 (was €7,636)
- Receivables within one year -€6,801
down €6,801 (-24.7%), from €27,562 to €20,761
- Debts after one year -€35,702
down €35,702 (-11.3%), from €316,366 to €280,664
of which Financial debts: -€18,499
- Profit (loss) carried forward +€16,964
up €16,964 (+11.0%), from -€153,803 to -€136,839
- Other debts +€5,719
up €5,719 (+60.7%), from €9,420 to €15,139
- Depreciation -€10,830
down €10,830 (-58.6%), from €18,470 to €7,639
- Taxes +€3,404
up €3,404 (+110%), from €3,107 to €6,510
- Gross operating margin -€2,070
down €2,070 (-4.3%), from €47,848 to €45,778
- Financial charges -€566
down €566 (-4.5%), from €12,616 to €12,050
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 | €421,345 | €408,681 | -€12,664 | -3.0% |
| Fixed assets | 21/28 | €379,388 | €371,749 | -€7,639 | -2.0% |
| Tangible fixed assets | 22/27 | €379,388 | €371,749 | -€7,639 | -2.0% |
| Land and buildings | 22 | €379,388 | €371,749 | -€7,639 | -2.0% |
| Current assets | 29/58 | €41,957 | €36,932 | -€5,025 | -12.0% |
| Amounts receivable within one year | 40/41 | €27,562 | €20,761 | -€6,801 | -24.7% |
| Trade receivables | 40 | €27,562 | €20,761 | -€6,801 | -24.7% |
| Cash at bank and in hand | 54/58 | €6,758 | €16,171 | +€9,413 | +139% |
| Deferred charges and accrued income | 490/1 | €7,636 | - | -€7,636 | |
| Total equity and liabilities | 10/49 | €421,345 | €408,681 | -€12,664 | -3.0% |
| Equity | 10/15 | €43,892 | €60,856 | +€16,964 | +38.7% |
| Contributions | 10/11 | €179,723 | €179,723 | = | 0.0% |
| Capital | 10 | €179,723 | €179,723 | = | 0.0% |
| Issued capital | 100 | €179,723 | €179,723 | = | 0.0% |
| Reserves | 13 | €17,972 | €17,972 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,972 | €17,972 | = | 0.0% |
| Legal reserve | 130 | €17,972 | €17,972 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,803 | -€136,839 | +€16,964 | +11.0% |
| Amounts payable | 17/49 | €377,453 | €347,825 | -€29,628 | -7.8% |
| Amounts payable after more than one year | 17 | €316,366 | €280,664 | -€35,702 | -11.3% |
| Financial debts | 170/4 | €219,519 | €201,019 | -€18,499 | -8.4% |
| Other amounts payable | 178/9 | €96,847 | €79,645 | -€17,202 | -17.8% |
| Amounts payable within one year | 42/48 | €40,901 | €46,975 | +€6,074 | +14.8% |
| Current portion of amounts payable after more than one year | 42 | €21,529 | €18,499 | -€3,029 | -14.1% |
| Trade debts | 44 | €655 | €1,019 | +€364 | +55.5% |
| Suppliers | 440/4 | €655 | €1,019 | +€364 | +55.5% |
| Taxes, remuneration and social security | 45 | €9,298 | €12,319 | +€3,020 | +32.5% |
| Taxes | 450/3 | €6,192 | €5,808 | -€384 | -6.2% |
| Remuneration and social security | 454/9 | €3,107 | €6,510 | +€3,404 | +110% |
| Other amounts payable | 47/48 | €9,420 | €15,139 | +€5,719 | +60.7% |
| Accrued charges and deferred income | 492/3 | €20,185 | €20,185 | = | 0.0% |
| Non-recurring operating income | 76A | - | €9,955 | +€9,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,470 | €7,639 | -€10,830 | -58.6% |
| Other operating charges | 640/8 | €2,704 | €2,646 | -€58 | -2.2% |
| Gross operating margin | 9900 | €47,848 | €45,778 | -€2,070 | -4.3% |
| Operating profit (loss) | 9901 | €26,674 | €35,492 | +€8,818 | +33.1% |
| Financial income | 75/76B | €52 | €32 | -€20 | -37.8% |
| Recurring financial income | 75 | €52 | €32 | -€20 | -37.8% |
| Financial charges | 65/66B | €12,616 | €12,050 | -€566 | -4.5% |
| Recurring financial charges | 65 | €12,616 | €12,050 | -€566 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €14,110 | €23,475 | +€9,365 | +66.4% |
| Income taxes | 67/77 | €3,107 | €6,510 | +€3,404 | +110% |
| Profit (loss) for the period | 9904 | €11,003 | €16,964 | +€5,961 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,003 | €16,964 | +€5,961 | +54.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.