KASMAL: 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.
KASMAL
Largest movements
- Deferred charges and accrued income -€109,799
down €109,799 (-42.9%), from €256,197 to €146,398
- Receivables within one year -€58,899
down €58,899 (-29.1%), from €202,543 to €143,644
- Tangible fixed assets -€23,107
down €23,107 (-6.0%), from €383,169 to €360,062
of which Land and buildings: -€19,845
- Other debts -€76,125
no longer reported in 2024 (was €76,125)
- Profit (loss) carried forward -€53,586
down €53,586 (-19.9%), from €269,192 to €215,606
- Debts after one year -€51,674
down €51,674 (-9.8%), from €528,862 to €477,188
- Gross operating margin -€148,984
down €148,984, from €140,321 to -€8,663
- Other operating charges +€4,048
up €4,048 (+2628.6%), from €154 to €4,202
- Financial charges +€1,677
up €1,677 (+10.5%), from €15,937 to €17,614
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 | €952,627 | €761,728 | -€190,899 | -20.0% |
| Fixed assets | 21/28 | €486,690 | €463,583 | -€23,107 | -4.7% |
| Tangible fixed assets | 22/27 | €383,169 | €360,062 | -€23,107 | -6.0% |
| Land and buildings | 22 | €359,444 | €339,599 | -€19,845 | -5.5% |
| Plant, machinery and equipment | 23 | €23,725 | €20,463 | -€3,262 | -13.7% |
| Financial fixed assets | 28 | €103,521 | €103,521 | = | 0.0% |
| Current assets | 29/58 | €465,937 | €298,145 | -€167,792 | -36.0% |
| Amounts receivable within one year | 40/41 | €202,543 | €143,644 | -€58,899 | -29.1% |
| Other amounts receivable | 41 | €202,543 | €143,644 | -€58,899 | -29.1% |
| Current investments | 50/53 | €7,197 | - | -€7,197 | |
| Cash at bank and in hand | 54/58 | - | €8,103 | +€8,103 | |
| Deferred charges and accrued income | 490/1 | €256,197 | €146,398 | -€109,799 | -42.9% |
| Total equity and liabilities | 10/49 | €952,627 | €761,728 | -€190,899 | -20.0% |
| Equity | 10/15 | €277,302 | €223,716 | -€53,586 | -19.3% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Capital | 10 | €6,250 | €6,250 | = | 0.0% |
| Issued capital | 100 | €6,250 | €6,250 | = | 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 | €269,192 | €215,606 | -€53,586 | -19.9% |
| Amounts payable | 17/49 | €675,325 | €538,012 | -€137,313 | -20.3% |
| Amounts payable after more than one year | 17 | €528,862 | €477,188 | -€51,674 | -9.8% |
| Financial debts | 170/4 | €528,862 | €477,188 | -€51,674 | -9.8% |
| Amounts payable within one year | 42/48 | €146,463 | €60,824 | -€85,639 | -58.5% |
| Current portion of amounts payable after more than one year | 42 | €53,152 | €53,152 | = | 0.0% |
| Financial debts | 43 | €10,930 | €7,672 | -€3,258 | -29.8% |
| Credit institutions | 430/8 | €10,930 | €7,672 | -€3,258 | -29.8% |
| Trade debts | 44 | €6,256 | - | -€6,256 | |
| Suppliers | 440/4 | €6,256 | - | -€6,256 | |
| Other amounts payable | 47/48 | €76,125 | - | -€76,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,107 | €23,107 | = | 0.0% |
| Other operating charges | 640/8 | €154 | €4,202 | +€4,048 | +2628.6% |
| Gross operating margin | 9900 | €140,321 | -€8,663 | -€148,984 | |
| Operating profit (loss) | 9901 | €117,060 | -€35,972 | -€153,032 | |
| Financial charges | 65/66B | €15,937 | €17,614 | +€1,677 | +10.5% |
| Recurring financial charges | 65 | €15,937 | €17,614 | +€1,677 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | €101,123 | -€53,586 | -€154,709 | |
| Profit (loss) for the period | 9904 | €101,123 | -€53,586 | -€154,709 | |
| Profit (loss) for the period to be appropriated | 9905 | €101,123 | -€53,586 | -€154,709 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.