KAST-ID: 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-ID
Largest movements
- Cash -€153,309
down €153,309 (-84.1%), from €182,298 to €28,990
mainly Current investments (-€150,000) and Net result for the year (-€5,651)
- Current investments +€150,000
new in 2026: €150,000
- Receivables within one year -€2,332
down €2,332 (-43.7%), from €5,331 to €2,999
of which Other amounts receivable: -€2,265
- Reserves -€5,651
down €5,651 (-3.6%), from €158,632 to €152,981
of which Distributable reserves: -€5,651
- Gross operating margin -€14,828
down €14,828, from €10,872 to -€3,956
- Taxes +€3,611
up €3,611, from -€3,218 to €393
- Staff costs -€521
no longer reported in 2026 (was €521)
- Other operating charges +€311
up €311 (+58.9%), from €528 to €839
- Financial charges -€128
down €128 (-21.7%), from €592 to €464
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,630 | €181,989 | -€5,641 | -3.0% |
| Current assets | 29/58 | €187,630 | €181,989 | -€5,641 | -3.0% |
| Amounts receivable within one year | 40/41 | €5,331 | €2,999 | -€2,332 | -43.7% |
| Trade receivables | 40 | €774 | €706 | -€68 | -8.7% |
| Other amounts receivable | 41 | €4,558 | €2,293 | -€2,265 | -49.7% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €182,298 | €28,990 | -€153,309 | -84.1% |
| Total equity and liabilities | 10/49 | €187,630 | €181,989 | -€5,641 | -3.0% |
| Equity | 10/15 | €185,901 | €180,250 | -€5,651 | -3.0% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €158,632 | €152,981 | -€5,651 | -3.6% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €139,882 | €134,231 | -€5,651 | -4.0% |
| Amounts payable | 17/49 | €1,729 | €1,739 | +€10 | +0.6% |
| Amounts payable within one year | 42/48 | €1,729 | €1,739 | +€10 | +0.6% |
| Trade debts | 44 | €274 | €284 | +€10 | +3.5% |
| Suppliers | 440/4 | €274 | €284 | +€10 | +3.5% |
| Other amounts payable | 47/48 | €1,455 | €1,455 | = | 0.0% |
| Non-recurring operating income | 76A | €530 | - | -€530 | |
| Remuneration, social security and pensions | 62 | €521 | - | -€521 | |
| Other operating charges | 640/8 | €528 | €839 | +€311 | +58.9% |
| Gross operating margin | 9900 | €10,872 | -€3,956 | -€14,828 | |
| Operating profit (loss) | 9901 | €9,823 | -€4,794 | -€14,618 | |
| Financial income | 75/76B | €100 | - | -€100 | |
| Recurring financial income | 75 | €100 | - | -€100 | |
| Financial charges | 65/66B | €592 | €464 | -€128 | -21.7% |
| Recurring financial charges | 65 | €592 | €464 | -€128 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €9,331 | -€5,258 | -€14,589 | |
| Income taxes | 67/77 | -€3,218 | €393 | +€3,611 | |
| Profit (loss) for the period | 9904 | €12,549 | -€5,651 | -€18,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,549 | -€5,651 | -€18,200 |
Source: filed annual accounts (NBB), financial years ended 1 January 2025 and 1 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.