KASAM FB: 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.
KASAM FB
Largest movements
- Cash +€28,532
up €28,532 (+143%), from €19,978 to €48,510
mainly Net result for the year (+€12,931) and Debts after one year (+€9,294)
- Receivables within one year +€10,336
up €10,336 (+18.7%), from €55,207 to €65,543
of which Other amounts receivable: +€10,052
- Tangible fixed assets -€3,700
down €3,700 (-47.9%), from €7,725 to €4,025
- Stocks and contracts +€2,551
up €2,551 (+14.0%), from €18,274 to €20,825
- Profit (loss) carried forward +€12,931
up €12,931 (+20.6%), from €62,717 to €75,648
- Debts after one year +€9,294
up €9,294 (+132%), from €7,043 to €16,337
- Trade debts +€7,867
up €7,867 (+110%), from €7,170 to €15,037
- Current portion of long-term debt +€5,910
up €5,910 (+155%), from €3,825 to €9,735
- Purchases and services +€27,897
up €27,897 (+5.8%), from €478,099 to €505,996
- Gross operating margin -€15,323
down €15,323 (-13.4%), from €114,599 to €99,276
- Turnover +€12,574
up €12,574 (+2.1%), from €592,698 to €605,272
- Taxes -€7,781
no longer reported in 2024 (was €7,781)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,831 | €139,162 | +€36,331 | +35.3% |
| Fixed assets | 21/28 | €7,985 | €4,285 | -€3,700 | -46.3% |
| Tangible fixed assets | 22/27 | €7,725 | €4,025 | -€3,700 | -47.9% |
| Furniture and vehicles | 24 | €7,725 | €4,025 | -€3,700 | -47.9% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €94,847 | €134,877 | +€40,031 | +42.2% |
| Stocks and contracts in progress | 3 | €18,274 | €20,825 | +€2,551 | +14.0% |
| Stocks | 30/36 | €18,274 | €20,825 | +€2,551 | +14.0% |
| Amounts receivable within one year | 40/41 | €55,207 | €65,543 | +€10,336 | +18.7% |
| Trade receivables | 40 | €5,595 | €5,879 | +€284 | +5.1% |
| Other amounts receivable | 41 | €49,611 | €59,664 | +€10,052 | +20.3% |
| Cash at bank and in hand | 54/58 | €19,978 | €48,510 | +€28,532 | +143% |
| Deferred charges and accrued income | 490/1 | €1,388 | - | -€1,388 | |
| Total equity and liabilities | 10/49 | €102,831 | €139,162 | +€36,331 | +35.3% |
| Equity | 10/15 | €83,177 | €96,108 | +€12,931 | +15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,717 | €75,648 | +€12,931 | +20.6% |
| Amounts payable | 17/49 | €19,654 | €43,054 | +€23,400 | +119% |
| Amounts payable after more than one year | 17 | €7,043 | €16,337 | +€9,294 | +132% |
| Financial debts | 170/4 | €7,043 | €16,337 | +€9,294 | +132% |
| Amounts payable within one year | 42/48 | €12,612 | €26,717 | +€14,106 | +112% |
| Current portion of amounts payable after more than one year | 42 | €3,825 | €9,735 | +€5,910 | +155% |
| Trade debts | 44 | €7,170 | €15,037 | +€7,867 | +110% |
| Suppliers | 440/4 | €7,170 | €15,037 | +€7,867 | +110% |
| Taxes, remuneration and social security | 45 | €1,616 | €1,945 | +€329 | +20.3% |
| Taxes | 450/3 | €1,616 | €1,945 | +€329 | +20.3% |
| Turnover | 70 | €592,698 | €605,272 | +€12,574 | +2.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €478,099 | €505,996 | +€27,897 | +5.8% |
| Remuneration, social security and pensions | 62 | €72,659 | €70,986 | -€1,673 | -2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,501 | €3,700 | -€3,801 | -50.7% |
| Other operating charges | 640/8 | €11,754 | €8,807 | -€2,947 | -25.1% |
| Gross operating margin | 9900 | €114,599 | €99,276 | -€15,323 | -13.4% |
| Operating profit (loss) | 9901 | €22,686 | €15,783 | -€6,903 | -30.4% |
| Financial charges | 65/66B | €5,672 | €2,852 | -€2,820 | -49.7% |
| Recurring financial charges | 65 | €5,672 | €2,852 | -€2,820 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €17,013 | €12,931 | -€4,082 | -24.0% |
| Income taxes | 67/77 | €7,781 | - | -€7,781 | |
| Profit (loss) for the period | 9904 | €9,232 | €12,931 | +€3,699 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,232 | €12,931 | +€3,699 | +40.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.