Kasseliet: 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.
Kasseliet
Largest movements
- Cash +€41,774
up €41,774 (+51.5%), from €81,068 to €122,841
mainly Net result for the year (+€37,907) and Tax, wage and social debts (+€5,386)
- Tangible fixed assets +€1,766
up €1,766 (+198.2%), from €891 to €2,657
- Reserves +€37,907
up €37,907 (+49.7%), from €76,205 to €114,112
- Tax, wage and social debts +€5,386
up €5,386 (+70.6%), from €7,626 to €13,012
of which Remuneration and social security: +€3,027
- Other debts -€1,965
down €1,965 (-31.0%), from €6,338 to €4,373
- Trade debts +€1,811
up €1,811 (+92.4%), from €1,960 to €3,771
- Gross operating margin +€2,108
up €2,108 (+4.4%), from €47,678 to €49,786
- Taxes +€711
up €711 (+7.0%), from €10,098 to €10,809
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 | €96,949 | €140,099 | +€43,150 | +44.5% |
| Fixed assets | 21/28 | €891 | €2,657 | +€1,766 | +198.2% |
| Tangible fixed assets | 22/27 | €891 | €2,657 | +€1,766 | +198.2% |
| Plant, machinery and equipment | 23 | €891 | €2,657 | +€1,766 | +198.2% |
| Current assets | 29/58 | €96,057 | €137,442 | +€41,385 | +43.1% |
| Amounts receivable within one year | 40/41 | €14,990 | €14,601 | -€389 | -2.6% |
| Trade receivables | 40 | €14,982 | €14,601 | -€381 | -2.5% |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Cash at bank and in hand | 54/58 | €81,068 | €122,841 | +€41,774 | +51.5% |
| Total equity and liabilities | 10/49 | €96,949 | €140,099 | +€43,150 | +44.5% |
| Equity | 10/15 | €81,005 | €118,912 | +€37,907 | +46.8% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €76,205 | €114,112 | +€37,907 | +49.7% |
| Distributable reserves | 133 | €76,205 | €114,112 | +€37,907 | +49.7% |
| Amounts payable | 17/49 | €15,944 | €21,187 | +€5,243 | +32.9% |
| Amounts payable within one year | 42/48 | €15,944 | €21,187 | +€5,243 | +32.9% |
| Financial debts | 43 | €19 | €30 | +€11 | +59.0% |
| Credit institutions | 430/8 | €19 | €30 | +€11 | +59.0% |
| Trade debts | 44 | €1,960 | €3,771 | +€1,811 | +92.4% |
| Suppliers | 440/4 | €1,960 | €3,771 | +€1,811 | +92.4% |
| Taxes, remuneration and social security | 45 | €7,626 | €13,012 | +€5,386 | +70.6% |
| Taxes | 450/3 | €4,648 | €7,007 | +€2,359 | +50.8% |
| Remuneration and social security | 454/9 | €2,978 | €6,005 | +€3,027 | +101.6% |
| Other amounts payable | 47/48 | €6,338 | €4,373 | -€1,965 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454 | €923 | +€469 | +103.2% |
| Other operating charges | 640/8 | - | €167 | +€167 | |
| Gross operating margin | 9900 | €47,678 | €49,786 | +€2,108 | +4.4% |
| Operating profit (loss) | 9901 | €47,223 | €48,695 | +€1,472 | +3.1% |
| Financial income | 75/76B | €1 | €31 | +€30 | +2956.9% |
| Recurring financial income | 75 | €1 | €31 | +€30 | +2956.9% |
| Financial charges | 65/66B | €191 | €11 | -€180 | -94.4% |
| Recurring financial charges | 65 | €191 | €11 | -€180 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €47,034 | €48,716 | +€1,682 | +3.6% |
| Income taxes | 67/77 | €10,098 | €10,809 | +€711 | +7.0% |
| Profit (loss) for the period | 9904 | €36,936 | €37,907 | +€971 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,936 | €37,907 | +€971 | +2.6% |
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 9 October 2026 via checked.be.