Kas Groep: 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 Groep
Largest movements
- Cash +€22,414
up €22,414 (+194%), from €11,570 to €33,984
mainly Net result for the year (+€55,890) and Depreciation (+€2,100)
- Deferred charges and accrued income -€907
no longer reported in 2025 (was €907)
- Profit (loss) carried forward +€55,890
up €55,890, from -€51,955 to €3,935
- Tax, wage and social debts -€18,730
down €18,730 (-54.6%), from €34,298 to €15,568
of which Remuneration and social security: -€22,654
- Contributions -€10,250
down €10,250 (-55.1%), from €18,600 to €8,350
- Debts after one year -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts -€726
down €726 (-30.4%), from €2,392 to €1,666
- Staff costs -€43,903
down €43,903 (-67.9%), from €64,620 to €20,716
- Taxes +€3,672
up €3,672 (+1,627%), from €226 to €3,898
- Gross operating margin -€3,155
down €3,155 (-3.4%), from €93,070 to €89,915
- Depreciation +€1,120
up €1,120 (+114%), from €980 to €2,100
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 | €18,143 | €39,626 | +€21,482 | +118% |
| Fixed assets | 21/28 | €2,799 | €2,499 | -€301 | -10.7% |
| Tangible fixed assets | 22/27 | €2,799 | €2,499 | -€301 | -10.7% |
| Land and buildings | 22 | €862 | - | -€862 | |
| Plant, machinery and equipment | 23 | €503 | €1,546 | +€1,043 | +207% |
| Furniture and vehicles | 24 | €1,434 | €952 | -€482 | -33.6% |
| Current assets | 29/58 | €15,344 | €37,127 | +€21,783 | +142% |
| Stocks and contracts in progress | 3 | €972 | €1,235 | +€263 | +27.1% |
| Stocks | 30/36 | €972 | €1,235 | +€263 | +27.1% |
| Amounts receivable within one year | 40/41 | €1,895 | €1,908 | +€12 | +0.7% |
| Trade receivables | 40 | €930 | - | -€930 | |
| Other amounts receivable | 41 | €965 | €1,908 | +€943 | +97.6% |
| Cash at bank and in hand | 54/58 | €11,570 | €33,984 | +€22,414 | +194% |
| Deferred charges and accrued income | 490/1 | €907 | - | -€907 | |
| Total equity and liabilities | 10/49 | €18,143 | €39,626 | +€21,482 | +118% |
| Equity | 10/15 | -€24,386 | €21,254 | +€45,640 | |
| Contributions | 10/11 | €18,600 | €8,350 | -€10,250 | -55.1% |
| Reserves | 13 | €8,968 | €8,968 | = | 0.0% |
| Distributable reserves | 133 | €8,968 | €8,968 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,955 | €3,935 | +€55,890 | |
| Amounts payable | 17/49 | €42,530 | €18,372 | -€24,158 | -56.8% |
| Amounts payable after more than one year | 17 | €5,000 | - | -€5,000 | |
| Financial debts | 170/4 | €5,000 | - | -€5,000 | |
| Amounts payable within one year | 42/48 | €37,530 | €18,372 | -€19,158 | -51.0% |
| Trade debts | 44 | €2,392 | €1,666 | -€726 | -30.4% |
| Suppliers | 440/4 | €2,392 | €1,666 | -€726 | -30.4% |
| Taxes, remuneration and social security | 45 | €34,298 | €15,568 | -€18,730 | -54.6% |
| Taxes | 450/3 | €11,165 | €15,089 | +€3,923 | +35.1% |
| Remuneration and social security | 454/9 | €23,133 | €479 | -€22,654 | -97.9% |
| Other amounts payable | 47/48 | €840 | €1,139 | +€299 | +35.6% |
| Remuneration, social security and pensions | 62 | €64,620 | €20,716 | -€43,903 | -67.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €980 | €2,100 | +€1,120 | +114% |
| Other operating charges | 640/8 | €5,705 | €6,520 | +€815 | +14.3% |
| Non-recurring operating charges | 66A | €3,807 | - | -€3,807 | |
| Gross operating margin | 9900 | €93,070 | €89,915 | -€3,155 | -3.4% |
| Operating profit (loss) | 9901 | €17,958 | €60,578 | +€42,621 | +237% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €350 | €792 | +€441 | +126% |
| Recurring financial charges | 65 | €350 | €792 | +€441 | +126% |
| Profit (loss) for the period before taxes | 9903 | €17,607 | €59,788 | +€42,180 | +240% |
| Income taxes | 67/77 | €226 | €3,898 | +€3,672 | +1,627% |
| Profit (loss) for the period | 9904 | €17,382 | €55,890 | +€38,508 | +222% |
| Profit (loss) for the period to be appropriated | 9905 | €17,382 | €55,890 | +€38,508 | +222% |
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 30 October 2026 via checked.be.