KASIM: 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.
KASIM
Largest movements
- Receivables within one year +€11,067
up €11,067 (+99.6%), from €11,115 to €22,183
- Cash +€6,479
up €6,479 (+69.5%), from €9,318 to €15,797
mainly Net result for the year (+€14,000) and Trade debts (+€13,209)
- Tangible fixed assets +€5,096
up €5,096, from €0 to €5,096
of which Plant, machinery and equipment: +€5,096
- Stocks and contracts -€2,905
down €2,905 (-20.3%), from €14,327 to €11,422
- Trade debts +€13,209
up €13,209 (+160%), from €8,240 to €21,449
- Profit (loss) carried forward +€4,000
up €4,000, from -€1,375 to €2,625
- Tax, wage and social debts +€2,535
up €2,535 (+48.6%), from €5,212 to €7,746
- Gross operating margin +€25,366
up €25,366 (+281%), from €9,021 to €34,387
- Other operating charges +€12,050
up €12,050 (+3,560%), from €339 to €12,389
- Taxes +€6,197
up €6,197 (+1,042%), from €594 to €6,791
- Staff costs -€5,671
down €5,671 (-93.3%), from €6,080 to €409
- Depreciation +€620
new in 2024: €620
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 | €34,760 | €54,498 | +€19,738 | +56.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €5,096 | +€5,096 | |
| Tangible fixed assets | 22/27 | €0 | €5,096 | +€5,096 | |
| Plant, machinery and equipment | 23 | €0 | €5,096 | +€5,096 | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €34,760 | €49,401 | +€14,642 | +42.1% |
| Stocks and contracts in progress | 3 | €14,327 | €11,422 | -€2,905 | -20.3% |
| Stocks | 30/36 | €14,327 | €11,422 | -€2,905 | -20.3% |
| Amounts receivable within one year | 40/41 | €11,115 | €22,183 | +€11,067 | +99.6% |
| Other amounts receivable | 41 | €11,115 | €22,183 | +€11,067 | +99.6% |
| Cash at bank and in hand | 54/58 | €9,318 | €15,797 | +€6,479 | +69.5% |
| Total equity and liabilities | 10/49 | €34,760 | €54,498 | +€19,738 | +56.8% |
| Equity | 10/15 | €21,302 | €25,302 | +€4,000 | +18.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €4,085 | €4,085 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,085 | €4,085 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,085 | €4,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,375 | €2,625 | +€4,000 | |
| Amounts payable | 17/49 | €13,457 | €29,195 | +€15,738 | +117% |
| Amounts payable within one year | 42/48 | €13,457 | €29,195 | +€15,738 | +117% |
| Trade debts | 44 | €8,240 | €21,449 | +€13,209 | +160% |
| Suppliers | 440/4 | €8,240 | €21,449 | +€13,209 | +160% |
| Taxes, remuneration and social security | 45 | €5,212 | €7,746 | +€2,535 | +48.6% |
| Taxes | 450/3 | €5,212 | €7,746 | +€2,535 | +48.6% |
| Other amounts payable | 47/48 | €6 | - | -€6 | |
| Remuneration, social security and pensions | 62 | €6,080 | €409 | -€5,671 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €620 | +€620 | |
| Other operating charges | 640/8 | €339 | €12,389 | +€12,050 | +3,560% |
| Gross operating margin | 9900 | €9,021 | €34,387 | +€25,366 | +281% |
| Operating profit (loss) | 9901 | €2,602 | €20,970 | +€18,368 | +706% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €224 | €179 | -€45 | -20.2% |
| Recurring financial charges | 65 | €224 | €179 | -€45 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €2,378 | €20,791 | +€18,413 | +774% |
| Income taxes | 67/77 | €594 | €6,791 | +€6,197 | +1,042% |
| Profit (loss) for the period | 9904 | €1,783 | €14,000 | +€12,217 | +685% |
| Profit (loss) for the period to be appropriated | 9905 | €1,783 | €14,000 | +€12,217 | +685% |
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 15 October 2026 via checked.be.