KASTA: what changed
Two fiscal 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.
KASTA
Largest movements
- Current investments +€21,555
up €21,555 (+57.2%), from €37,654 to €59,209
- Tangible fixed assets +€18,432
up €18,432 (+71.5%), from €25,791 to €44,223
of which Other tangible fixed assets: +€20,673
- Receivables within one year -€18,305
down €18,305 (-37.8%), from €48,422 to €30,117
of which Other amounts receivable: -€14,442
- Cash +€13,735
up €13,735 (+11.5%), from €119,599 to €133,334
mainly Other debts (+€120,142) and Net result for the year (+€101,697)
- Other debts +€120,142
up €120,142 (+336.3%), from €35,725 to €155,867
- Profit (loss) carried forward -€58,315
down €58,315 (-36.4%), from €160,013 to €101,697
- Tax, wage and social debts -€15,607
down €15,607 (-71.4%), from €21,847 to €6,241
- Trade debts -€10,626
down €10,626 (-82.3%), from €12,917 to €2,292
- Gross operating margin +€53,073
up €53,073 (+61.2%), from €86,680 to €139,752
- Taxes +€11,625
up €11,625 (+66.5%), from €17,471 to €29,096
- Depreciation +€1,689
up €1,689 (+24.9%), from €6,772 to €8,461
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 | €231,860 | €267,096 | +€35,236 | +15.2% |
| Fixed assets | 21/28 | €26,004 | €44,436 | +€18,432 | +70.9% |
| Tangible fixed assets | 22/27 | €25,791 | €44,223 | +€18,432 | +71.5% |
| Furniture and vehicles | 24 | €4,562 | €2,320 | -€2,241 | -49.1% |
| Other tangible fixed assets | 26 | €21,230 | €41,903 | +€20,673 | +97.4% |
| Financial fixed assets | 28 | €213 | €213 | = | 0.0% |
| Current assets | 29/58 | €205,856 | €222,661 | +€16,805 | +8.2% |
| Amounts receivable within one year | 40/41 | €48,422 | €30,117 | -€18,305 | -37.8% |
| Trade receivables | 40 | €19,400 | €15,537 | -€3,863 | -19.9% |
| Other amounts receivable | 41 | €29,022 | €14,580 | -€14,442 | -49.8% |
| Current investments | 50/53 | €37,654 | €59,209 | +€21,555 | +57.2% |
| Cash at bank and in hand | 54/58 | €119,599 | €133,334 | +€13,735 | +11.5% |
| Deferred charges and accrued income | 490/1 | €181 | €0 | -€181 | -100.0% |
| Total equity and liabilities | 10/49 | €231,860 | €267,096 | +€35,236 | +15.2% |
| Equity | 10/15 | €161,013 | €102,697 | -€58,315 | -36.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,013 | €101,697 | -€58,315 | -36.4% |
| Amounts payable | 17/49 | €70,848 | €164,399 | +€93,552 | +132.0% |
| Amounts payable within one year | 42/48 | €70,490 | €164,399 | +€93,909 | +133.2% |
| Trade debts | 44 | €12,917 | €2,292 | -€10,626 | -82.3% |
| Suppliers | 440/4 | €12,917 | €2,292 | -€10,626 | -82.3% |
| Taxes, remuneration and social security | 45 | €21,847 | €6,241 | -€15,607 | -71.4% |
| Taxes | 450/3 | €21,847 | €6,241 | -€15,607 | -71.4% |
| Other amounts payable | 47/48 | €35,725 | €155,867 | +€120,142 | +336.3% |
| Accrued charges and deferred income | 492/3 | €358 | €0 | -€358 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,772 | €8,461 | +€1,689 | +24.9% |
| Other operating charges | 640/8 | €1,028 | €934 | -€94 | -9.2% |
| Gross operating margin | 9900 | €86,680 | €139,752 | +€53,073 | +61.2% |
| Operating profit (loss) | 9901 | €78,879 | €130,357 | +€51,478 | +65.3% |
| Financial income | 75/76B | €1,586 | €693 | -€893 | -56.3% |
| Recurring financial income | 75 | €1,586 | €693 | -€893 | -56.3% |
| Financial charges | 65/66B | €186 | €258 | +€72 | +38.5% |
| Recurring financial charges | 65 | €186 | €258 | +€72 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €80,279 | €130,793 | +€50,514 | +62.9% |
| Income taxes | 67/77 | €17,471 | €29,096 | +€11,625 | +66.5% |
| Profit (loss) for the period | 9904 | €62,809 | €101,697 | +€38,888 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,809 | €101,697 | +€38,888 | +61.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.