KASALOMIEL: 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.
KASALOMIEL
Largest movements
- Tangible fixed assets +€116,159
up €116,159 (+53.7%), from €216,404 to €332,564
of which Land and buildings: +€114,063
- Cash -€110,806
down €110,806 (-91.8%), from €120,717 to €9,911
mainly Investment in fixed assets (net) (-€142,027) and Net result for the year (-€16,203)
- Receivables within one year +€8,416
up €8,416 (+363%), from €2,321 to €10,737
of which Trade receivables: +€9,033
- Other debts +€24,804
up €24,804 (+34.7%), from €71,408 to €96,212
- Reserves -€17,043
down €17,043 (-6.8%), from €251,030 to €233,987
- Gross operating margin +€13,378
up €13,378 (+265%), from €5,041 to €18,419
- Depreciation +€8,068
up €8,068 (+44.8%), from €18,023 to €26,092
- Financial charges +€1,451
up €1,451 (+33.2%), from €4,376 to €5,828
- Financial income -€612
down €612 (-88.6%), from €691 to €79
- Other operating charges +€493
up €493 (+21.5%), from €2,290 to €2,783
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 | €341,222 | €354,334 | +€13,112 | +3.8% |
| Formation expenses | 20 | €996 | €773 | -€223 | -22.4% |
| Fixed assets | 21/28 | €216,404 | €332,564 | +€116,159 | +53.7% |
| Tangible fixed assets | 22/27 | €216,404 | €332,564 | +€116,159 | +53.7% |
| Land and buildings | 22 | €210,688 | €324,751 | +€114,063 | +54.1% |
| Plant, machinery and equipment | 23 | €2,318 | €4,888 | +€2,570 | +111% |
| Furniture and vehicles | 24 | €103 | €83 | -€21 | -20.0% |
| Other tangible fixed assets | 26 | €3,295 | €2,842 | -€453 | -13.8% |
| Current assets | 29/58 | €123,822 | €20,998 | -€102,824 | -83.0% |
| Amounts receivable within one year | 40/41 | €2,321 | €10,737 | +€8,416 | +363% |
| Trade receivables | 40 | €1,434 | €10,467 | +€9,033 | +630% |
| Other amounts receivable | 41 | €887 | €270 | -€618 | -69.6% |
| Cash at bank and in hand | 54/58 | €120,717 | €9,911 | -€110,806 | -91.8% |
| Deferred charges and accrued income | 490/1 | €783 | €350 | -€433 | -55.3% |
| Total equity and liabilities | 10/49 | €341,222 | €354,334 | +€13,112 | +3.8% |
| Equity | 10/15 | €263,430 | €246,387 | -€17,043 | -6.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €251,030 | €233,987 | -€17,043 | -6.8% |
| Distributable reserves | 133 | €251,030 | €233,987 | -€17,043 | -6.8% |
| Amounts payable | 17/49 | €77,792 | €107,948 | +€30,156 | +38.8% |
| Amounts payable within one year | 42/48 | €72,163 | €100,093 | +€27,931 | +38.7% |
| Trade debts | 44 | €755 | €1,227 | +€473 | +62.6% |
| Suppliers | 440/4 | €755 | €1,227 | +€473 | +62.6% |
| Taxes, remuneration and social security | 45 | - | €2,654 | +€2,654 | |
| Taxes | 450/3 | - | €2,654 | +€2,654 | |
| Other amounts payable | 47/48 | €71,408 | €96,212 | +€24,804 | +34.7% |
| Accrued charges and deferred income | 492/3 | €5,629 | €7,854 | +€2,225 | +39.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,023 | €26,092 | +€8,068 | +44.8% |
| Other operating charges | 640/8 | €2,290 | €2,783 | +€493 | +21.5% |
| Gross operating margin | 9900 | €5,041 | €18,419 | +€13,378 | +265% |
| Operating profit (loss) | 9901 | -€15,272 | -€10,455 | +€4,817 | +31.5% |
| Financial income | 75/76B | €691 | €79 | -€612 | -88.6% |
| Recurring financial income | 75 | €691 | €79 | -€612 | -88.6% |
| Financial charges | 65/66B | €4,376 | €5,828 | +€1,451 | +33.2% |
| Recurring financial charges | 65 | €4,376 | €5,828 | +€1,451 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,957 | -€16,203 | +€2,754 | +14.5% |
| Profit (loss) for the period | 9904 | -€18,957 | -€16,203 | +€2,754 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,957 | -€16,203 | +€2,754 | +14.5% |
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 14 October 2026 via checked.be.