KAS - PC: 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.
KAS - PC
Largest movements
- Cash +€12,341
up €12,341 (+46.5%), from €26,521 to €38,862
mainly Trade debts (+€7,723) and Net result for the year (+€7,342)
- Receivables within one year +€12,327
up €12,327 (+231.7%), from €5,321 to €17,648
of which Trade receivables: +€12,321
- Stocks and contracts -€2,520
down €2,520 (-7.7%), from €32,782 to €30,263
- Trade debts +€7,723
up €7,723 (+161.3%), from €4,787 to €12,510
- Profit (loss) carried forward +€7,342
up €7,342 (+826.4%), from €888 to €8,230
- Tax, wage and social debts +€6,492
up €6,492 (+29.1%), from €22,331 to €28,822
of which Remuneration and social security: +€4,348
- Gross operating margin +€12,091
up €12,091 (+32.5%), from €37,167 to €49,258
- Staff costs +€1,699
up €1,699 (+4.6%), from €37,061 to €38,760
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 | €70,762 | €92,203 | +€21,441 | +30.3% |
| Fixed assets | 21/28 | €5,823 | €5,108 | -€715 | -12.3% |
| Tangible fixed assets | 22/27 | €5,773 | €5,058 | -€715 | -12.4% |
| Plant, machinery and equipment | 23 | €1,896 | €1,662 | -€234 | -12.4% |
| Furniture and vehicles | 24 | €2,386 | €2,460 | +€74 | +3.1% |
| Other tangible fixed assets | 26 | €1,491 | €937 | -€554 | -37.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €64,939 | €87,095 | +€22,156 | +34.1% |
| Stocks and contracts in progress | 3 | €32,782 | €30,263 | -€2,520 | -7.7% |
| Stocks | 30/36 | €32,782 | €30,263 | -€2,520 | -7.7% |
| Amounts receivable within one year | 40/41 | €5,321 | €17,648 | +€12,327 | +231.7% |
| Trade receivables | 40 | €5,321 | €17,642 | +€12,321 | +231.6% |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €26,521 | €38,862 | +€12,341 | +46.5% |
| Deferred charges and accrued income | 490/1 | €314 | €322 | +€8 | +2.7% |
| Total equity and liabilities | 10/49 | €70,762 | €92,203 | +€21,441 | +30.3% |
| Equity | 10/15 | €43,032 | €50,374 | +€7,342 | +17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,544 | €23,544 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,744 | €12,744 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €10,884 | €10,884 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,800 | €10,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €888 | €8,230 | +€7,342 | +826.4% |
| Amounts payable | 17/49 | €27,729 | €41,829 | +€14,100 | +50.8% |
| Amounts payable within one year | 42/48 | €27,729 | €41,829 | +€14,100 | +50.8% |
| Trade debts | 44 | €4,787 | €12,510 | +€7,723 | +161.3% |
| Suppliers | 440/4 | €4,787 | €12,510 | +€7,723 | +161.3% |
| Taxes, remuneration and social security | 45 | €22,331 | €28,822 | +€6,492 | +29.1% |
| Taxes | 450/3 | €5,704 | €7,848 | +€2,144 | +37.6% |
| Remuneration and social security | 454/9 | €16,627 | €20,974 | +€4,348 | +26.2% |
| Other amounts payable | 47/48 | €611 | €497 | -€114 | -18.7% |
| Remuneration, social security and pensions | 62 | €37,061 | €38,760 | +€1,699 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,870 | €1,745 | -€125 | -6.7% |
| Other operating charges | 640/8 | €833 | €1,040 | +€206 | +24.8% |
| Gross operating margin | 9900 | €37,167 | €49,258 | +€12,091 | +32.5% |
| Operating profit (loss) | 9901 | -€2,597 | €7,713 | +€10,310 | |
| Financial income | 75/76B | €263 | €52 | -€211 | -80.3% |
| Recurring financial income | 75 | €263 | €52 | -€211 | -80.3% |
| Financial charges | 65/66B | €165 | €118 | -€47 | -28.3% |
| Recurring financial charges | 65 | €165 | €118 | -€47 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,498 | €7,647 | +€10,145 | |
| Income taxes | 67/77 | €9 | €305 | +€297 | +3484.7% |
| Profit (loss) for the period | 9904 | -€2,507 | €7,342 | +€9,848 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,507 | €7,342 | +€9,848 |
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 6 October 2026 via checked.be.