KASKAS: what changed
Two fiscal 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.
KASKAS
Largest movements
- Receivables within one year +€390,202
up €390,202 (+52.2%), from €747,806 to €1.1m
of which Other amounts receivable: +€260,451
- Tangible fixed assets +€119,931
up €119,931 (+536.7%), from €22,348 to €142,279
of which Leasing and similar rights: +€126,584
- Profit (loss) carried forward +€168,306
up €168,306 (+54.1%), from €310,922 to €479,229
- Tax, wage and social debts +€164,938
up €164,938 (+105.9%), from €155,809 to €320,748
of which Taxes: +€126,193
- Debts after one year +€85,820
new in 2024: €85,820
- Trade debts +€70,169
up €70,169 (+22.5%), from €311,478 to €381,648
- Current portion of long-term debt +€24,768
new in 2024: €24,768
- Gross operating margin +€767,038
up €767,038 (+83.5%), from €918,805 to €1.7m
- Staff costs +€610,039
up €610,039 (+77.3%), from €788,768 to €1.4m
- Taxes +€44,796
up €44,796 (+113.9%), from €39,326 to €84,122
- Financial charges +€35,526
up €35,526 (+7206.8%), from €493 to €36,019
- Financial income +€22,564
up €22,564 (+84.8%), from €26,621 to €49,185
of which Financial income: +€22,964
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.
Cash bridge derived
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 | €784,210 | €1,298,212 | +€514,002 | +65.5% |
| Fixed assets | 21/28 | €22,348 | €143,354 | +€121,006 | +541.5% |
| Tangible fixed assets | 22/27 | €22,348 | €142,279 | +€119,931 | +536.7% |
| Furniture and vehicles | 24 | €22,348 | €15,695 | -€6,653 | -29.8% |
| Leasing and similar rights | 25 | - | €126,584 | +€126,584 | |
| Financial fixed assets | 28 | - | €1,075 | +€1,075 | |
| Current assets | 29/58 | €761,862 | €1,154,858 | +€392,996 | +51.6% |
| Amounts receivable within one year | 40/41 | €747,806 | €1,138,008 | +€390,202 | +52.2% |
| Trade receivables | 40 | €53,426 | €183,177 | +€129,751 | +242.9% |
| Other amounts receivable | 41 | €694,381 | €954,831 | +€260,451 | +37.5% |
| Cash at bank and in hand | 54/58 | €11,263 | €5,019 | -€6,245 | -55.4% |
| Deferred charges and accrued income | 490/1 | €2,793 | €11,831 | +€9,039 | +323.7% |
| Total equity and liabilities | 10/49 | €784,210 | €1,298,212 | +€514,002 | +65.5% |
| Equity | 10/15 | €316,922 | €485,229 | +€168,306 | +53.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Outside capital | 11 | - | €6,000 | +€6,000 | |
| Other | 1109/19 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | €310,922 | €479,229 | +€168,306 | +54.1% |
| Amounts payable | 17/49 | €467,288 | €812,983 | +€345,696 | +74.0% |
| Amounts payable after more than one year | 17 | - | €85,820 | +€85,820 | |
| Financial debts | 170/4 | - | €85,820 | +€85,820 | |
| Amounts payable within one year | 42/48 | €467,288 | €727,163 | +€259,876 | +55.6% |
| Current portion of amounts payable after more than one year | 42 | - | €24,768 | +€24,768 | |
| Trade debts | 44 | €311,478 | €381,648 | +€70,169 | +22.5% |
| Suppliers | 440/4 | €311,478 | €381,648 | +€70,169 | +22.5% |
| Taxes, remuneration and social security | 45 | €155,809 | €320,748 | +€164,938 | +105.9% |
| Taxes | 450/3 | €80,852 | €207,046 | +€126,193 | +156.1% |
| Remuneration and social security | 454/9 | €74,957 | €113,702 | +€38,745 | +51.7% |
| Remuneration, social security and pensions | 62 | €788,768 | €1,398,807 | +€610,039 | +77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,220 | €28,909 | +€20,689 | +251.7% |
| Other operating charges | 640/8 | €8,414 | €18,864 | +€10,450 | +124.2% |
| Gross operating margin | 9900 | €918,805 | €1,685,843 | +€767,038 | +83.5% |
| Operating profit (loss) | 9901 | €113,403 | €239,263 | +€125,860 | +111.0% |
| Financial income | 75/76B | €26,621 | €49,185 | +€22,564 | +84.8% |
| Recurring financial income | 75 | €26,221 | €49,185 | +€22,964 | +87.6% |
| Non-recurring financial income | 76B | €400 | - | -€400 | |
| Financial charges | 65/66B | €493 | €36,019 | +€35,526 | +7206.8% |
| Recurring financial charges | 65 | €493 | €36,019 | +€35,526 | +7206.8% |
| Profit (loss) for the period before taxes | 9903 | €139,530 | €252,428 | +€112,898 | +80.9% |
| Income taxes | 67/77 | €39,326 | €84,122 | +€44,796 | +113.9% |
| Profit (loss) for the period | 9904 | €100,204 | €168,306 | +€68,103 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €100,204 | €168,306 | +€68,103 | +68.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.