KASA Digital: 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.
KASA Digital
Largest movements
- Cash +€24,088
up €24,088 (+143.4%), from €16,800 to €40,888
mainly Net result for the year (+€47,627) and Tax, wage and social debts (+€24,147)
- Receivables within one year +€21,944
up €21,944 (+38.7%), from €56,684 to €78,628
of which Trade receivables: +€23,913
- Financial fixed assets +€20,000
up €20,000 (+4000.0%), from €500 to €20,500
- Tangible fixed assets -€4,162
down €4,162 (-32.6%), from €12,763 to €8,602
of which Furniture and vehicles: -€3,050
- Tax, wage and social debts +€24,147
up €24,147 (+172.4%), from €14,006 to €38,153
of which Taxes: +€20,897
- Advances received +€22,264
new in 2025: €22,264
- Reserves +€10,017
up €10,017 (+14.9%), from €67,442 to €77,459
- Profit (loss) carried forward +€8,750
up €8,750, from -€8,750 to €0
- Current portion of long-term debt -€3,116
down €3,116 (-74.3%), from €4,192 to €1,077
- Gross operating margin +€42,712
up €42,712 (+134.0%), from €31,871 to €74,582
- Taxes +€11,659
up €11,659 (+108.8%), from €10,720 to €22,379
- Depreciation +€993
up €993 (+31.4%), from €3,168 to €4,162
- Financial income +€760
new in 2025: €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 | €87,623 | €149,634 | +€62,010 | +70.8% |
| Fixed assets | 21/28 | €13,263 | €29,102 | +€15,838 | +119.4% |
| Tangible fixed assets | 22/27 | €12,763 | €8,602 | -€4,162 | -32.6% |
| Plant, machinery and equipment | 23 | €3,195 | €2,084 | -€1,112 | -34.8% |
| Furniture and vehicles | 24 | €9,568 | €6,518 | -€3,050 | -31.9% |
| Financial fixed assets | 28 | €500 | €20,500 | +€20,000 | +4000.0% |
| Current assets | 29/58 | €74,360 | €120,532 | +€46,172 | +62.1% |
| Amounts receivable within one year | 40/41 | €56,684 | €78,628 | +€21,944 | +38.7% |
| Trade receivables | 40 | €42,138 | €66,051 | +€23,913 | +56.7% |
| Other amounts receivable | 41 | €14,546 | €12,577 | -€1,969 | -13.5% |
| Cash at bank and in hand | 54/58 | €16,800 | €40,888 | +€24,088 | +143.4% |
| Deferred charges and accrued income | 490/1 | €876 | €1,016 | +€140 | +16.0% |
| Total equity and liabilities | 10/49 | €87,623 | €149,634 | +€62,010 | +70.8% |
| Equity | 10/15 | €65,792 | €84,559 | +€18,767 | +28.5% |
| Contributions | 10/11 | €7,100 | €7,100 | = | 0.0% |
| Reserves | 13 | €67,442 | €77,459 | +€10,017 | +14.9% |
| Distributable reserves | 133 | €67,442 | €77,459 | +€10,017 | +14.9% |
| Profit (loss) carried forward | 14 | -€8,750 | €0 | +€8,750 | |
| Amounts payable | 17/49 | €21,832 | €65,075 | +€43,243 | +198.1% |
| Amounts payable after more than one year | 17 | €1,077 | €0 | -€1,077 | -100.0% |
| Financial debts | 170/4 | €1,077 | €0 | -€1,077 | -100.0% |
| Amounts payable within one year | 42/48 | €20,755 | €65,039 | +€44,284 | +213.4% |
| Current portion of amounts payable after more than one year | 42 | €4,192 | €1,077 | -€3,116 | -74.3% |
| Trade debts | 44 | €2,557 | €3,546 | +€989 | +38.7% |
| Suppliers | 440/4 | €2,557 | €3,546 | +€989 | +38.7% |
| Advances received on contracts in progress | 46 | - | €22,264 | +€22,264 | |
| Taxes, remuneration and social security | 45 | €14,006 | €38,153 | +€24,147 | +172.4% |
| Taxes | 450/3 | €14,006 | €34,903 | +€20,897 | +149.2% |
| Remuneration and social security | 454/9 | - | €3,250 | +€3,250 | |
| Accrued charges and deferred income | 492/3 | - | €36 | +€36 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,168 | €4,162 | +€993 | +31.4% |
| Other operating charges | 640/8 | €69 | €639 | +€570 | +823.7% |
| Gross operating margin | 9900 | €31,871 | €74,582 | +€42,712 | +134.0% |
| Operating profit (loss) | 9901 | €28,633 | €69,782 | +€41,149 | +143.7% |
| Financial income | 75/76B | - | €760 | +€760 | |
| Recurring financial income | 75 | - | €760 | +€760 | |
| Financial charges | 65/66B | €683 | €535 | -€148 | -21.7% |
| Recurring financial charges | 65 | €683 | €535 | -€148 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €27,950 | €70,006 | +€42,057 | +150.5% |
| Income taxes | 67/77 | €10,720 | €22,379 | +€11,659 | +108.8% |
| Profit (loss) for the period | 9904 | €17,229 | €47,627 | +€30,398 | +176.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,229 | €47,627 | +€30,398 | +176.4% |
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 9 October 2026 via checked.be.