KASS: 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.
KASS
Largest movements
- Receivables within one year +€10,042
up €10,042 (+19.8%), from €50,672 to €60,714
- Cash +€9,291
up €9,291 (+118.0%), from €7,876 to €17,166
mainly Trade debts (+€8,101) and Depreciation (+€7,764)
- Tangible fixed assets -€6,477
down €6,477 (-29.0%), from €22,307 to €15,830
of which Furniture and vehicles: -€7,694
- Trade debts +€8,101
up €8,101 (+33.5%), from €24,151 to €32,252
- Profit (loss) carried forward +€3,462
up €3,462 (+40.2%), from €8,615 to €12,077
- Other debts +€1,126
up €1,126 (+8.1%), from €13,906 to €15,032
- Gross operating margin -€22,607
down €22,607 (-62.4%), from €36,244 to €13,637
- Other operating charges -€3,744
down €3,744 (-76.5%), from €4,896 to €1,152
- Taxes -€2,020
down €2,020 (-68.2%), from €2,960 to €940
- Depreciation -€602
down €602 (-7.2%), from €8,365 to €7,764
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 | €80,855 | €93,711 | +€12,856 | +15.9% |
| Fixed assets | 21/28 | €22,307 | €15,830 | -€6,477 | -29.0% |
| Tangible fixed assets | 22/27 | €22,307 | €15,830 | -€6,477 | -29.0% |
| Plant, machinery and equipment | 23 | - | €1,217 | +€1,217 | |
| Furniture and vehicles | 24 | €22,307 | €14,613 | -€7,694 | -34.5% |
| Current assets | 29/58 | €58,548 | €77,880 | +€19,333 | +33.0% |
| Amounts receivable within one year | 40/41 | €50,672 | €60,714 | +€10,042 | +19.8% |
| Trade receivables | 40 | €50,672 | €60,714 | +€10,042 | +19.8% |
| Cash at bank and in hand | 54/58 | €7,876 | €17,166 | +€9,291 | +118.0% |
| Total equity and liabilities | 10/49 | €80,855 | €93,711 | +€12,856 | +15.9% |
| Equity | 10/15 | €27,215 | €30,677 | +€3,462 | +12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,615 | €12,077 | +€3,462 | +40.2% |
| Amounts payable | 17/49 | €53,640 | €63,033 | +€9,394 | +17.5% |
| Amounts payable within one year | 42/48 | €53,640 | €63,033 | +€9,394 | +17.5% |
| Trade debts | 44 | €24,151 | €32,252 | +€8,101 | +33.5% |
| Suppliers | 440/4 | €24,151 | €32,252 | +€8,101 | +33.5% |
| Taxes, remuneration and social security | 45 | €15,582 | €15,749 | +€167 | +1.1% |
| Taxes | 450/3 | €7,117 | €7,283 | +€167 | +2.3% |
| Remuneration and social security | 454/9 | €8,465 | €8,465 | = | 0.0% |
| Other amounts payable | 47/48 | €13,906 | €15,032 | +€1,126 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,365 | €7,764 | -€602 | -7.2% |
| Other operating charges | 640/8 | €4,896 | €1,152 | -€3,744 | -76.5% |
| Gross operating margin | 9900 | €36,244 | €13,637 | -€22,607 | -62.4% |
| Operating profit (loss) | 9901 | €22,983 | €4,722 | -€18,261 | -79.5% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €240 | €325 | +€86 | +35.7% |
| Recurring financial charges | 65 | €240 | €325 | +€86 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €22,744 | €4,402 | -€18,342 | -80.6% |
| Income taxes | 67/77 | €2,960 | €940 | -€2,020 | -68.2% |
| Profit (loss) for the period | 9904 | €19,784 | €3,462 | -€16,322 | -82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,784 | €3,462 | -€16,322 | -82.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.