Kassa2: 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.
Kassa2
Largest movements
- Receivables within one year -€48,878
down €48,878 (-45.3%), from €107,968 to €59,089
of which Trade receivables: -€51,918
- Deferred charges and accrued income -€23,901
down €23,901 (-93.5%), from €25,553 to €1,652
- Tangible fixed assets -€9,780
down €9,780 (-16.9%), from €58,026 to €48,246
of which Furniture and vehicles: -€5,820
- Cash +€5,998
up €5,998 (+11.4%), from €52,509 to €58,507
mainly Receivables within one year (+€48,878) and Deferred charges and accrued income (+€23,901)
- Intangible fixed assets +€3,033
new in 2025: €3,033
- Other debts -€33,506
down €33,506 (-81.6%), from €41,060 to €7,554
- Tax, wage and social debts -€29,418
down €29,418 (-84.6%), from €34,754 to €5,336
- Reserves -€13,004
down €13,004 (-9.5%), from €136,631 to €123,626
- Gross operating margin -€28,645
down €28,645, from €27,549 to -€1,097
- Taxes -€4,740
down €4,740 (-88.8%), from €5,336 to €596
- Financial charges -€3,012
down €3,012 (-90.1%), from €3,345 to €333
- Depreciation +€2,238
up €2,238 (+27.1%), from €8,246 to €10,485
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 | €244,056 | €170,528 | -€73,528 | -30.1% |
| Fixed assets | 21/28 | €58,026 | €51,279 | -€6,747 | -11.6% |
| Intangible fixed assets | 21 | - | €3,033 | +€3,033 | |
| Tangible fixed assets | 22/27 | €58,026 | €48,246 | -€9,780 | -16.9% |
| Land and buildings | 22 | €32,699 | €31,243 | -€1,456 | -4.5% |
| Furniture and vehicles | 24 | €9,804 | €3,984 | -€5,820 | -59.4% |
| Other tangible fixed assets | 26 | €15,523 | €13,019 | -€2,504 | -16.1% |
| Current assets | 29/58 | €186,029 | €119,248 | -€66,781 | -35.9% |
| Amounts receivable within one year | 40/41 | €107,968 | €59,089 | -€48,878 | -45.3% |
| Trade receivables | 40 | €106,855 | €54,937 | -€51,918 | -48.6% |
| Other amounts receivable | 41 | €1,113 | €4,153 | +€3,040 | +273% |
| Cash at bank and in hand | 54/58 | €52,509 | €58,507 | +€5,998 | +11.4% |
| Deferred charges and accrued income | 490/1 | €25,553 | €1,652 | -€23,901 | -93.5% |
| Total equity and liabilities | 10/49 | €244,056 | €170,528 | -€73,528 | -30.1% |
| Equity | 10/15 | €155,231 | €142,226 | -€13,004 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €136,631 | €123,626 | -€13,004 | -9.5% |
| Distributable reserves | 133 | €136,631 | €123,626 | -€13,004 | -9.5% |
| Amounts payable | 17/49 | €88,825 | €28,301 | -€60,523 | -68.1% |
| Amounts payable within one year | 42/48 | €77,920 | €15,257 | -€62,664 | -80.4% |
| Financial debts | 43 | €268 | €434 | +€166 | +62.0% |
| Credit institutions | 430/8 | €268 | €434 | +€166 | +62.0% |
| Trade debts | 44 | €1,838 | €1,932 | +€94 | +5.1% |
| Suppliers | 440/4 | €1,838 | €1,932 | +€94 | +5.1% |
| Taxes, remuneration and social security | 45 | €34,754 | €5,336 | -€29,418 | -84.6% |
| Taxes | 450/3 | €34,754 | €5,336 | -€29,418 | -84.6% |
| Other amounts payable | 47/48 | €41,060 | €7,554 | -€33,506 | -81.6% |
| Accrued charges and deferred income | 492/3 | €10,904 | €13,045 | +€2,140 | +19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,246 | €10,485 | +€2,238 | +27.1% |
| Other operating charges | 640/8 | €379 | €496 | +€116 | +30.6% |
| Gross operating margin | 9900 | €27,549 | -€1,097 | -€28,645 | |
| Operating profit (loss) | 9901 | €18,923 | -€12,077 | -€31,000 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €3,345 | €333 | -€3,012 | -90.1% |
| Recurring financial charges | 65 | €3,345 | €333 | -€3,012 | -90.1% |
| Profit (loss) for the period before taxes | 9903 | €15,578 | -€12,408 | -€27,986 | |
| Income taxes | 67/77 | €5,336 | €596 | -€4,740 | -88.8% |
| Profit (loss) for the period | 9904 | €10,242 | -€13,004 | -€23,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,242 | -€13,004 | -€23,246 |
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 26 October 2026 via checked.be.