KasFloW Consulting: 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.
KasFloW Consulting
Largest movements
- Cash +€58,194
up €58,194 (+191.8%), from €30,346 to €88,540
mainly Net result for the year (+€58,424) and Debts after one year (+€28,912)
- Tangible fixed assets +€43,417
up €43,417 (+133.2%), from €32,603 to €76,020
of which Furniture and vehicles: +€44,513
- Receivables within one year +€26,837
up €26,837 (+93.5%), from €28,700 to €55,537
of which Other amounts receivable: +€20,073
- Reserves +€58,424
up €58,424 (+90.1%), from €64,867 to €123,291
- Debts after one year +€28,912
new in 2025: €28,912
- Current portion of long-term debt +€23,116
up €23,116 (+904.6%), from €2,555 to €25,671
- Tax, wage and social debts +€16,372
up €16,372 (+66.6%), from €24,582 to €40,954
- Gross operating margin -€11,176
down €11,176 (-11.4%), from €97,810 to €86,634
- Depreciation -€3,076
down €3,076 (-22.2%), from €13,878 to €10,802
- Taxes -€1,204
down €1,204 (-6.9%), from €17,355 to €16,152
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 | €98,460 | €227,138 | +€128,678 | +130.7% |
| Fixed assets | 21/28 | €32,603 | €76,020 | +€43,417 | +133.2% |
| Tangible fixed assets | 22/27 | €32,603 | €76,020 | +€43,417 | +133.2% |
| Plant, machinery and equipment | 23 | €2,938 | €1,842 | -€1,096 | -37.3% |
| Furniture and vehicles | 24 | €29,665 | €74,178 | +€44,513 | +150.1% |
| Current assets | 29/58 | €65,857 | €151,118 | +€85,261 | +129.5% |
| Amounts receivable within one year | 40/41 | €28,700 | €55,537 | +€26,837 | +93.5% |
| Trade receivables | 40 | €28,700 | €35,464 | +€6,764 | +23.6% |
| Other amounts receivable | 41 | - | €20,073 | +€20,073 | |
| Current investments | 50/53 | €4,956 | €4,956 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,346 | €88,540 | +€58,194 | +191.8% |
| Deferred charges and accrued income | 490/1 | €1,856 | €2,086 | +€230 | +12.4% |
| Total equity and liabilities | 10/49 | €98,460 | €227,138 | +€128,678 | +130.7% |
| Equity | 10/15 | €67,367 | €125,791 | +€58,424 | +86.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €64,867 | €123,291 | +€58,424 | +90.1% |
| Distributable reserves | 133 | €64,867 | €123,291 | +€58,424 | +90.1% |
| Amounts payable | 17/49 | €31,093 | €101,346 | +€70,253 | +225.9% |
| Amounts payable after more than one year | 17 | - | €28,912 | +€28,912 | |
| Financial debts | 170/4 | - | €28,912 | +€28,912 | |
| Amounts payable within one year | 42/48 | €29,946 | €71,444 | +€41,498 | +138.6% |
| Current portion of amounts payable after more than one year | 42 | €2,555 | €25,671 | +€23,116 | +904.6% |
| Trade debts | 44 | €2,809 | €4,819 | +€2,010 | +71.6% |
| Suppliers | 440/4 | €2,809 | €4,819 | +€2,010 | +71.6% |
| Taxes, remuneration and social security | 45 | €24,582 | €40,954 | +€16,372 | +66.6% |
| Taxes | 450/3 | €24,582 | €40,954 | +€16,372 | +66.6% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €1,147 | €990 | -€157 | -13.7% |
| Non-recurring operating income | 76A | - | €1,208 | +€1,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,878 | €10,802 | -€3,076 | -22.2% |
| Other operating charges | 640/8 | €640 | €516 | -€123 | -19.2% |
| Gross operating margin | 9900 | €97,810 | €86,634 | -€11,176 | -11.4% |
| Operating profit (loss) | 9901 | €83,293 | €75,316 | -€7,977 | -9.6% |
| Financial income | 75/76B | €15 | €465 | +€451 | +3107.5% |
| Recurring financial income | 75 | €15 | €465 | +€451 | +3107.5% |
| Financial charges | 65/66B | €1,085 | €1,205 | +€120 | +11.1% |
| Recurring financial charges | 65 | €1,085 | €1,205 | +€120 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €82,222 | €74,576 | -€7,646 | -9.3% |
| Income taxes | 67/77 | €17,355 | €16,152 | -€1,204 | -6.9% |
| Profit (loss) for the period | 9904 | €64,867 | €58,424 | -€6,443 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,867 | €58,424 | -€6,443 | -9.9% |
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 10 October 2026 via checked.be.