KaSKa 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.
KaSKa consulting
Largest movements
- Cash -€24,857
down €24,857 (-27.5%), from €90,299 to €65,442
mainly Contributions, distributions and other (-€83,601) and Other debts (-€23,133)
- Receivables within one year -€21,051
down €21,051 (-39.0%), from €54,019 to €32,969
of which Trade receivables: -€27,606
- Tangible fixed assets -€2,976
down €2,976 (-12.1%), from €24,676 to €21,701
- Other debts -€23,133
down €23,133 (-40.3%), from €57,398 to €34,265
- Reserves -€21,013
down €21,013 (-24.8%), from €84,704 to €63,691
- Tax, wage and social debts -€5,860
down €5,860 (-33.3%), from €17,580 to €11,720
- Trade debts +€4,934
up €4,934 (+557%), from €886 to €5,820
- Accrued charges and deferred income -€3,788
down €3,788 (-94.0%), from €4,028 to €241
- Gross operating margin +€7,714
up €7,714 (+9.2%), from €83,862 to €91,576
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 | €169,596 | €120,737 | -€48,859 | -28.8% |
| Fixed assets | 21/28 | €24,676 | €21,701 | -€2,976 | -12.1% |
| Tangible fixed assets | 22/27 | €24,676 | €21,701 | -€2,976 | -12.1% |
| Plant, machinery and equipment | 23 | €3,004 | €1,759 | -€1,245 | -41.4% |
| Furniture and vehicles | 24 | €1,276 | €243 | -€1,033 | -80.9% |
| Other tangible fixed assets | 26 | €20,396 | €19,698 | -€698 | -3.4% |
| Current assets | 29/58 | €144,920 | €99,036 | -€45,883 | -31.7% |
| Amounts receivable within one year | 40/41 | €54,019 | €32,969 | -€21,051 | -39.0% |
| Trade receivables | 40 | €54,013 | €26,407 | -€27,606 | -51.1% |
| Other amounts receivable | 41 | €6 | €6,562 | +€6,556 | +104,058% |
| Cash at bank and in hand | 54/58 | €90,299 | €65,442 | -€24,857 | -27.5% |
| Deferred charges and accrued income | 490/1 | €601 | €625 | +€24 | +4.1% |
| Total equity and liabilities | 10/49 | €169,596 | €120,737 | -€48,859 | -28.8% |
| Equity | 10/15 | €89,704 | €68,691 | -€21,013 | -23.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €84,704 | €63,691 | -€21,013 | -24.8% |
| Distributable reserves | 133 | €84,704 | €63,691 | -€21,013 | -24.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €79,892 | €52,046 | -€27,846 | -34.9% |
| Amounts payable within one year | 42/48 | €75,863 | €51,805 | -€24,058 | -31.7% |
| Trade debts | 44 | €886 | €5,820 | +€4,934 | +557% |
| Suppliers | 440/4 | €886 | €5,820 | +€4,934 | +557% |
| Taxes, remuneration and social security | 45 | €17,580 | €11,720 | -€5,860 | -33.3% |
| Taxes | 450/3 | €17,580 | €11,720 | -€5,860 | -33.3% |
| Other amounts payable | 47/48 | €57,398 | €34,265 | -€23,133 | -40.3% |
| Accrued charges and deferred income | 492/3 | €4,028 | €241 | -€3,788 | -94.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,998 | €4,585 | +€587 | +14.7% |
| Other operating charges | 640/8 | €1,797 | €1,625 | -€173 | -9.6% |
| Gross operating margin | 9900 | €83,862 | €91,576 | +€7,714 | +9.2% |
| Operating profit (loss) | 9901 | €78,066 | €85,366 | +€7,300 | +9.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,914 | €4,333 | +€419 | +10.7% |
| Recurring financial charges | 65 | €3,914 | €4,333 | +€419 | +10.7% |
| Profit (loss) for the period before taxes | 9903 | €74,153 | €81,033 | +€6,881 | +9.3% |
| Income taxes | 67/77 | €17,653 | €18,444 | +€791 | +4.5% |
| Profit (loss) for the period | 9904 | €56,500 | €62,589 | +€6,089 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €56,500 | €62,589 | +€6,089 | +10.8% |
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 29 October 2026 via checked.be.