KASNY 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.
KASNY CONSULTING
Largest movements
- Cash +€18,002
up €18,002 (+122%), from €14,781 to €32,783
mainly Net result for the year (+€24,016) and Other debts (+€23,183)
- Receivables within one year -€7,557
down €7,557 (-10.0%), from €75,232 to €67,675
of which Trade receivables: -€13,068
- Other debts +€23,183
up €23,183 (+2,783%), from €833 to €24,016
- Tax, wage and social debts -€9,669
down €9,669 (-31.1%), from €31,061 to €21,392
of which Taxes: -€8,141
- Trade debts -€3,639
down €3,639 (-47.0%), from €7,740 to €4,101
- Gross operating margin +€20,597
up €20,597 (+123%), from €16,786 to €37,383
- Taxes +€5,957
up €5,957 (+86.3%), from €6,902 to €12,859
- Other operating charges +€1,171
up €1,171 (+157%), from €746 to €1,917
- Financial income +€432
up €432 (+18.8%), from €2,292 to €2,724
- Depreciation -€412
down €412 (-29.5%), from €1,398 to €986
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 | €94,228 | €104,103 | +€9,875 | +10.5% |
| Fixed assets | 21/28 | €1,885 | €899 | -€986 | -52.3% |
| Tangible fixed assets | 22/27 | €1,885 | €899 | -€986 | -52.3% |
| Furniture and vehicles | 24 | €1,885 | €899 | -€986 | -52.3% |
| Current assets | 29/58 | €92,343 | €103,204 | +€10,861 | +11.8% |
| Amounts receivable within one year | 40/41 | €75,232 | €67,675 | -€7,557 | -10.0% |
| Trade receivables | 40 | €28,314 | €15,246 | -€13,068 | -46.2% |
| Other amounts receivable | 41 | €46,918 | €52,429 | +€5,511 | +11.7% |
| Cash at bank and in hand | 54/58 | €14,781 | €32,783 | +€18,002 | +122% |
| Deferred charges and accrued income | 490/1 | €2,330 | €2,746 | +€416 | +17.9% |
| Total equity and liabilities | 10/49 | €94,228 | €104,103 | +€9,875 | +10.5% |
| Equity | 10/15 | €54,594 | €54,594 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €52,094 | €52,094 | = | 0.0% |
| Distributable reserves | 133 | €52,094 | €52,094 | = | 0.0% |
| Amounts payable | 17/49 | €39,634 | €49,509 | +€9,875 | +24.9% |
| Amounts payable within one year | 42/48 | €39,634 | €49,509 | +€9,875 | +24.9% |
| Trade debts | 44 | €7,740 | €4,101 | -€3,639 | -47.0% |
| Suppliers | 440/4 | €7,740 | €4,101 | -€3,639 | -47.0% |
| Taxes, remuneration and social security | 45 | €31,061 | €21,392 | -€9,669 | -31.1% |
| Taxes | 450/3 | €27,495 | €19,354 | -€8,141 | -29.6% |
| Remuneration and social security | 454/9 | €3,566 | €2,038 | -€1,528 | -42.8% |
| Other amounts payable | 47/48 | €833 | €24,016 | +€23,183 | +2,783% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,398 | €986 | -€412 | -29.5% |
| Other operating charges | 640/8 | €746 | €1,917 | +€1,171 | +157% |
| Gross operating margin | 9900 | €16,786 | €37,383 | +€20,597 | +123% |
| Operating profit (loss) | 9901 | €14,642 | €34,480 | +€19,838 | +135% |
| Financial income | 75/76B | €2,292 | €2,724 | +€432 | +18.8% |
| Recurring financial income | 75 | €2,292 | €2,724 | +€432 | +18.8% |
| Financial charges | 65/66B | €178 | €329 | +€151 | +84.8% |
| Recurring financial charges | 65 | €178 | €329 | +€151 | +84.8% |
| Profit (loss) for the period before taxes | 9903 | €16,756 | €36,875 | +€20,119 | +120% |
| Income taxes | 67/77 | €6,902 | €12,859 | +€5,957 | +86.3% |
| Profit (loss) for the period | 9904 | €9,854 | €24,016 | +€14,162 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €9,854 | €24,016 | +€14,162 | +144% |
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 25 October 2026 via checked.be.