KASSAS: 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.
KASSAS
Largest movements
- Stocks and contracts -€8,270
down €8,270 (-64.2%), from €12,875 to €4,605
- Receivables within one year +€7,822
up €7,822 (+1955.5%), from €400 to €8,222
- Cash -€6,664
down €6,664 (-91.5%), from €7,281 to €617
mainly Net result for the year (-€27,164) and Receivables within one year (-€7,822)
- Profit (loss) carried forward -€27,164
down €27,164 (-2654.3%), from -€1,023 to -€28,188
- Other debts +€10,746
up €10,746 (+1452.9%), from €740 to €11,485
- Tax, wage and social debts +€9,141
up €9,141 (+77.6%), from €11,776 to €20,918
of which Remuneration and social security: +€9,416
- Staff costs +€30,308
up €30,308 (+2185.8%), from €1,387 to €31,695
- Other operating charges -€5,627
no longer reported in 2025 (was €5,627)
- Gross operating margin -€4,674
down €4,674 (-50.2%), from €9,316 to €4,642
- Purchases and services -€3,590
down €3,590 (-9.6%), from €37,475 to €33,885
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 | €20,556 | €13,444 | -€7,112 | -34.6% |
| Current assets | 29/58 | €20,556 | €13,444 | -€7,112 | -34.6% |
| Stocks and contracts in progress | 3 | €12,875 | €4,605 | -€8,270 | -64.2% |
| Stocks | 30/36 | €12,875 | €4,605 | -€8,270 | -64.2% |
| Amounts receivable within one year | 40/41 | €400 | €8,222 | +€7,822 | +1955.5% |
| Trade receivables | 40 | €400 | €8,222 | +€7,822 | +1955.5% |
| Cash at bank and in hand | 54/58 | €7,281 | €617 | -€6,664 | -91.5% |
| Total equity and liabilities | 10/49 | €20,556 | €13,444 | -€7,112 | -34.6% |
| Equity | 10/15 | €1,977 | -€25,188 | -€27,164 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,023 | -€28,188 | -€27,164 | -2654.3% |
| Amounts payable | 17/49 | €18,579 | €38,631 | +€20,052 | +107.9% |
| Amounts payable within one year | 42/48 | €18,579 | €38,631 | +€20,052 | +107.9% |
| Trade debts | 44 | €6,063 | €6,228 | +€165 | +2.7% |
| Suppliers | 440/4 | €6,063 | €6,228 | +€165 | +2.7% |
| Taxes, remuneration and social security | 45 | €11,776 | €20,918 | +€9,141 | +77.6% |
| Taxes | 450/3 | €11,556 | €11,282 | -€274 | -2.4% |
| Remuneration and social security | 454/9 | €220 | €9,636 | +€9,416 | +4280.6% |
| Other amounts payable | 47/48 | €740 | €11,485 | +€10,746 | +1452.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €37,475 | €33,885 | -€3,590 | -9.6% |
| Remuneration, social security and pensions | 62 | €1,387 | €31,695 | +€30,308 | +2185.8% |
| Other operating charges | 640/8 | €5,627 | - | -€5,627 | |
| Gross operating margin | 9900 | €9,316 | €4,642 | -€4,674 | -50.2% |
| Operating profit (loss) | 9901 | €2,302 | -€27,053 | -€29,355 | |
| Financial charges | 65/66B | €111 | €112 | +€0 | +0.4% |
| Recurring financial charges | 65 | €111 | €112 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €2,191 | -€27,164 | -€29,355 | |
| Profit (loss) for the period | 9904 | €2,191 | -€27,164 | -€29,355 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,191 | -€27,164 | -€29,355 |
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 12 October 2026 via checked.be.