KAST & CO DESIGN: 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.
KAST & CO DESIGN
Largest movements
- Cash +€13,723
up €13,723 (+33.5%), from €40,934 to €54,657
mainly Depreciation (+€12,534) and Net result for the year (+€3,305)
- Tangible fixed assets -€12,373
down €12,373 (-29.9%), from €41,448 to €29,075
of which Furniture and vehicles: -€12,195
- Receivables within one year -€1,805
down €1,805 (-35.8%), from €5,040 to €3,235
of which Trade receivables: -€1,100
- Profit (loss) carried forward +€3,305
up €3,305 (+69.9%), from -€4,728 to -€1,423
- Other debts -€1,714
no longer reported in 2025 (was €1,714)
- Gross operating margin -€5,567
down €5,567 (-27.8%), from €20,005 to €14,438
- Depreciation -€611
down €611 (-4.6%), from €13,145 to €12,534
- Other operating charges -€333
down €333 (-28.3%), from €1,177 to €844
- Financial income +€271
up €271 (+13.0%), from €2,087 to €2,359
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 | €142,264 | €142,947 | +€683 | +0.5% |
| Fixed assets | 21/28 | €41,609 | €29,075 | -€12,534 | -30.1% |
| Intangible fixed assets | 21 | €161 | - | -€161 | |
| Tangible fixed assets | 22/27 | €41,448 | €29,075 | -€12,373 | -29.9% |
| Plant, machinery and equipment | 23 | €179 | - | -€179 | |
| Furniture and vehicles | 24 | €41,269 | €29,075 | -€12,195 | -29.5% |
| Current assets | 29/58 | €100,655 | €113,872 | +€13,217 | +13.1% |
| Stocks and contracts in progress | 3 | €7,000 | €8,299 | +€1,299 | +18.6% |
| Stocks | 30/36 | €2,000 | €6,799 | +€4,799 | +240% |
| Contracts in progress | 37 | €5,000 | €1,500 | -€3,500 | -70.0% |
| Amounts receivable within one year | 40/41 | €5,040 | €3,235 | -€1,805 | -35.8% |
| Trade receivables | 40 | €1,100 | - | -€1,100 | |
| Other amounts receivable | 41 | €3,940 | €3,235 | -€705 | -17.9% |
| Current investments | 50/53 | €47,682 | €47,682 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,934 | €54,657 | +€13,723 | +33.5% |
| Total equity and liabilities | 10/49 | €142,264 | €142,947 | +€683 | +0.5% |
| Equity | 10/15 | €135,384 | €138,689 | +€3,305 | +2.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €133,912 | €133,912 | = | 0.0% |
| Distributable reserves | 133 | €133,912 | €133,912 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,728 | -€1,423 | +€3,305 | +69.9% |
| Amounts payable | 17/49 | €6,880 | €4,257 | -€2,622 | -38.1% |
| Amounts payable within one year | 42/48 | €5,552 | €3,207 | -€2,345 | -42.2% |
| Trade debts | 44 | €1,888 | €1,257 | -€631 | -33.4% |
| Suppliers | 440/4 | €1,888 | €1,257 | -€631 | -33.4% |
| Taxes, remuneration and social security | 45 | €1,950 | €1,950 | = | 0.0% |
| Taxes | 450/3 | €750 | €750 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €1,714 | - | -€1,714 | |
| Accrued charges and deferred income | 492/3 | €1,328 | €1,050 | -€278 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,145 | €12,534 | -€611 | -4.6% |
| Other operating charges | 640/8 | €1,177 | €844 | -€333 | -28.3% |
| Non-recurring operating charges | 66A | €8,469 | - | -€8,469 | |
| Gross operating margin | 9900 | €20,005 | €14,438 | -€5,567 | -27.8% |
| Operating profit (loss) | 9901 | -€2,787 | €1,060 | +€3,847 | |
| Financial income | 75/76B | €2,087 | €2,359 | +€271 | +13.0% |
| Recurring financial income | 75 | €2,087 | €2,359 | +€271 | +13.0% |
| Financial charges | 65/66B | €95 | €113 | +€18 | +18.5% |
| Recurring financial charges | 65 | €95 | €113 | +€18 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | -€795 | €3,305 | +€4,101 | |
| Profit (loss) for the period | 9904 | -€795 | €3,305 | +€4,101 | |
| Profit (loss) for the period to be appropriated | 9905 | -€795 | €3,305 | +€4,101 |
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.