Kasoemka: 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.
Kasoemka
Largest movements
- Receivables within one year -€133,530
down €133,530 (-60.7%), from €219,809 to €86,279
of which Other amounts receivable: -€131,672
- Current investments -€100,848
down €100,848 (-6.7%), from €1.5m to €1.4m
- Reserves +€444,180
up €444,180 (+111%), from €399,256 to €843,436
- Advances received -€368,192
no longer reported in 2025 (was €368,192)
- Tax, wage and social debts -€233,727
down €233,727 (-80.0%), from €292,332 to €58,605
- Profit (loss) carried forward -€100,000
down €100,000 (-18.7%), from €533,482 to €433,482
- Other debts +€98,334
up €98,334 (+5,902%), from €1,666 to €100,000
- Financial income +€146,350
up €146,350 (+1,306%), from €11,208 to €157,558
- Financial charges -€114,216
down €114,216 (-77.3%), from €147,672 to €33,456
- Gross operating margin -€56,266
down €56,266 (-10.1%), from €555,741 to €499,475
- Taxes +€10,398
up €10,398 (+6.6%), from €158,207 to €168,605
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 | €1,759,151 | €1,499,705 | -€259,446 | -14.7% |
| Fixed assets | 21/28 | €11,680 | €2,805 | -€8,875 | -76.0% |
| Tangible fixed assets | 22/27 | €11,680 | €2,805 | -€8,875 | -76.0% |
| Plant, machinery and equipment | 23 | €125 | - | -€125 | |
| Furniture and vehicles | 24 | €11,555 | €2,805 | -€8,750 | -75.7% |
| Current assets | 29/58 | €1,747,472 | €1,496,900 | -€250,572 | -14.3% |
| Amounts receivable within one year | 40/41 | €219,809 | €86,279 | -€133,530 | -60.7% |
| Trade receivables | 40 | €1,858 | - | -€1,858 | |
| Other amounts receivable | 41 | €217,951 | €86,279 | -€131,672 | -60.4% |
| Current investments | 50/53 | €1,496,721 | €1,395,873 | -€100,848 | -6.7% |
| Cash at bank and in hand | 54/58 | €30,471 | €14,281 | -€16,190 | -53.1% |
| Deferred charges and accrued income | 490/1 | €470 | €466 | -€4 | -0.9% |
| Total equity and liabilities | 10/49 | €1,759,151 | €1,499,705 | -€259,446 | -14.7% |
| Equity | 10/15 | €942,739 | €1,286,919 | +€344,180 | +36.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €399,256 | €843,436 | +€444,180 | +111% |
| Distributable reserves | 133 | €399,256 | €843,436 | +€444,180 | +111% |
| Profit (loss) carried forward | 14 | €533,482 | €433,482 | -€100,000 | -18.7% |
| Amounts payable | 17/49 | €816,413 | €212,786 | -€603,626 | -73.9% |
| Amounts payable within one year | 42/48 | €764,999 | €161,373 | -€603,626 | -78.9% |
| Current portion of amounts payable after more than one year | 42 | €72,459 | - | -€72,459 | |
| Trade debts | 44 | €30,351 | €2,768 | -€27,583 | -90.9% |
| Suppliers | 440/4 | €30,351 | €2,768 | -€27,583 | -90.9% |
| Advances received on contracts in progress | 46 | €368,192 | - | -€368,192 | |
| Taxes, remuneration and social security | 45 | €292,332 | €58,605 | -€233,727 | -80.0% |
| Taxes | 450/3 | €292,332 | €58,605 | -€233,727 | -80.0% |
| Other amounts payable | 47/48 | €1,666 | €100,000 | +€98,334 | +5,902% |
| Accrued charges and deferred income | 492/3 | €51,413 | €51,413 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,699 | €8,875 | -€824 | -8.5% |
| Other operating charges | 640/8 | €2,192 | €1,917 | -€276 | -12.6% |
| Gross operating margin | 9900 | €555,741 | €499,475 | -€56,266 | -10.1% |
| Operating profit (loss) | 9901 | €543,850 | €488,684 | -€55,166 | -10.1% |
| Financial income | 75/76B | €11,208 | €157,558 | +€146,350 | +1,306% |
| Recurring financial income | 75 | €11,208 | €157,558 | +€146,350 | +1,306% |
| Financial charges | 65/66B | €147,672 | €33,456 | -€114,216 | -77.3% |
| Recurring financial charges | 65 | €147,672 | €33,456 | -€114,216 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | €407,386 | €612,785 | +€205,399 | +50.4% |
| Income taxes | 67/77 | €158,207 | €168,605 | +€10,398 | +6.6% |
| Profit (loss) for the period | 9904 | €249,178 | €444,180 | +€195,002 | +78.3% |
| Profit (loss) for the period to be appropriated | 9905 | €249,178 | €444,180 | +€195,002 | +78.3% |
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 17 October 2026 via checked.be.