KASPAR SERVICES: 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.
KASPAR SERVICES
Largest movements
- Receivables within one year +€527,431
up €527,431 (+359.3%), from €146,809 to €674,240
of which Other amounts receivable: +€519,931
- Financial fixed assets -€470,000
down €470,000 (-59.3%), from €792,001 to €322,001
- Cash -€177,348
down €177,348 (-19.2%), from €925,978 to €748,631
mainly Receivables within one year (-€527,431) and Contributions, distributions and other (-€500,000)
- Other debts +€530,813
up €530,813 (+68.4%), from €776,162 to €1.3m
- Tax, wage and social debts -€337,931
down €337,931 (-90.1%), from €375,126 to €37,195
- Reserves -€190,359
down €190,359 (-38.4%), from €496,349 to €305,990
- Profit (loss) carried forward -€122,095
down €122,095 (-100.0%), from €122,095 to €0
- Gross operating margin -€608,170
down €608,170 (-71.8%), from €846,507 to €238,336
- Taxes -€169,901
down €169,901 (-73.1%), from €232,287 to €62,386
- Financial income +€12,326
up €12,326 (+4130.0%), from €298 to €12,625
of which Non-recurring financial income: +€11,755
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.
Cash bridge derived
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 | €1,864,789 | €1,745,163 | -€119,626 | -6.4% |
| Fixed assets | 21/28 | €792,001 | €322,001 | -€470,000 | -59.3% |
| Financial fixed assets | 28 | €792,001 | €322,001 | -€470,000 | -59.3% |
| Current assets | 29/58 | €1,072,788 | €1,423,162 | +€350,374 | +32.7% |
| Amounts receivable within one year | 40/41 | €146,809 | €674,240 | +€527,431 | +359.3% |
| Trade receivables | 40 | €135,000 | €142,500 | +€7,500 | +5.6% |
| Other amounts receivable | 41 | €11,809 | €531,740 | +€519,931 | +4402.8% |
| Cash at bank and in hand | 54/58 | €925,978 | €748,631 | -€177,348 | -19.2% |
| Deferred charges and accrued income | 490/1 | €0 | €291 | +€291 | |
| Total equity and liabilities | 10/49 | €1,864,789 | €1,745,163 | -€119,626 | -6.4% |
| Equity | 10/15 | €637,044 | €324,590 | -€312,454 | -49.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €496,349 | €305,990 | -€190,359 | -38.4% |
| Distributable reserves | 133 | €496,349 | €305,990 | -€190,359 | -38.4% |
| Profit (loss) carried forward | 14 | €122,095 | €0 | -€122,095 | -100.0% |
| Amounts payable | 17/49 | €1,227,745 | €1,420,573 | +€192,828 | +15.7% |
| Amounts payable within one year | 42/48 | €1,227,745 | €1,420,573 | +€192,828 | +15.7% |
| Trade debts | 44 | €76,457 | €76,403 | -€53 | -0.1% |
| Suppliers | 440/4 | €76,457 | €76,403 | -€53 | -0.1% |
| Taxes, remuneration and social security | 45 | €375,126 | €37,195 | -€337,931 | -90.1% |
| Taxes | 450/3 | €375,126 | €37,195 | -€337,931 | -90.1% |
| Other amounts payable | 47/48 | €776,162 | €1,306,974 | +€530,813 | +68.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €846,507 | €238,336 | -€608,170 | -71.8% |
| Operating profit (loss) | 9901 | €845,539 | €237,338 | -€608,201 | -71.9% |
| Financial income | 75/76B | €298 | €12,625 | +€12,326 | +4130.0% |
| Recurring financial income | 75 | €298 | €870 | +€571 | +191.5% |
| Non-recurring financial income | 76B | - | €11,755 | +€11,755 | |
| Financial charges | 65/66B | €30 | €30 | +€0 | +0.1% |
| Recurring financial charges | 65 | €30 | €30 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €845,807 | €249,932 | -€595,875 | -70.5% |
| Income taxes | 67/77 | €232,287 | €62,386 | -€169,901 | -73.1% |
| Profit (loss) for the period | 9904 | €613,521 | €187,546 | -€425,975 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €613,521 | €187,546 | -€425,975 | -69.4% |
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 10 October 2026 via checked.be.