KASTAR: 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.
KASTAR
Largest movements
- Stocks and contracts -€47,991
no longer reported in 2024 (was €47,991)
- Cash -€9,906
down €9,906 (-14.9%), from €66,335 to €56,429
mainly Net result for the year (-€33,772) and Trade debts (-€19,065)
- Receivables within one year +€5,056
up €5,056 (+34.0%), from €14,863 to €19,919
- Financial fixed assets -€3,000
down €3,000 (-59.6%), from €5,035 to €2,035
- Deferred charges and accrued income -€1,822
no longer reported in 2024 (was €1,822)
- Profit (loss) carried forward -€33,772
down €33,772 (-121.3%), from -€27,840 to -€61,612
- Trade debts -€19,065
no longer reported in 2024 (was €19,065)
- Tax, wage and social debts -€5,977
down €5,977 (-90.2%), from €6,625 to €648
of which Taxes: -€3,834
- Gross operating margin -€9,775
down €9,775 (-44.5%), from -€21,980 to -€31,755
- Other operating charges -€2,306
down €2,306 (-80.2%), from €2,874 to €568
- Financial charges -€998
down €998 (-47.3%), from €2,113 to €1,114
- Depreciation -€324
down €324 (-22.0%), from €1,475 to €1,151
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €139,160 | €80,346 | -€58,814 | -42.3% |
| Fixed assets | 21/28 | €8,149 | €3,998 | -€4,151 | -50.9% |
| Tangible fixed assets | 22/27 | €3,114 | €1,963 | -€1,151 | -37.0% |
| Plant, machinery and equipment | 23 | €818 | €408 | -€411 | -50.2% |
| Furniture and vehicles | 24 | €2,296 | €1,556 | -€740 | -32.2% |
| Financial fixed assets | 28 | €5,035 | €2,035 | -€3,000 | -59.6% |
| Current assets | 29/58 | €131,011 | €76,348 | -€54,663 | -41.7% |
| Stocks and contracts in progress | 3 | €47,991 | - | -€47,991 | |
| Stocks | 30/36 | €47,991 | - | -€47,991 | |
| Amounts receivable within one year | 40/41 | €14,863 | €19,919 | +€5,056 | +34.0% |
| Other amounts receivable | 41 | €14,863 | €19,919 | +€5,056 | +34.0% |
| Cash at bank and in hand | 54/58 | €66,335 | €56,429 | -€9,906 | -14.9% |
| Deferred charges and accrued income | 490/1 | €1,822 | - | -€1,822 | |
| Total equity and liabilities | 10/49 | €139,160 | €80,346 | -€58,814 | -42.3% |
| Equity | 10/15 | €113,470 | €79,698 | -€33,772 | -29.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €128,910 | €128,910 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €127,055 | €127,055 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,840 | -€61,612 | -€33,772 | -121.3% |
| Amounts payable | 17/49 | €25,690 | €648 | -€25,042 | -97.5% |
| Amounts payable within one year | 42/48 | €25,690 | €648 | -€25,042 | -97.5% |
| Trade debts | 44 | €19,065 | - | -€19,065 | |
| Suppliers | 440/4 | €19,065 | - | -€19,065 | |
| Taxes, remuneration and social security | 45 | €6,625 | €648 | -€5,977 | -90.2% |
| Taxes | 450/3 | €4,483 | €648 | -€3,834 | -85.5% |
| Remuneration and social security | 454/9 | €2,142 | - | -€2,142 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,475 | €1,151 | -€324 | -22.0% |
| Other operating charges | 640/8 | €2,874 | €568 | -€2,306 | -80.2% |
| Gross operating margin | 9900 | -€21,980 | -€31,755 | -€9,775 | -44.5% |
| Operating profit (loss) | 9901 | -€26,329 | -€33,474 | -€7,145 | -27.1% |
| Financial income | 75/76B | €927 | €1,139 | +€212 | +22.9% |
| Recurring financial income | 75 | €927 | €1,139 | +€212 | +22.9% |
| Financial charges | 65/66B | €2,113 | €1,114 | -€998 | -47.3% |
| Recurring financial charges | 65 | €2,113 | €1,114 | -€998 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | -€27,515 | -€33,449 | -€5,934 | -21.6% |
| Income taxes | 67/77 | €325 | €323 | -€2 | -0.7% |
| Profit (loss) for the period | 9904 | -€27,840 | -€33,772 | -€5,932 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,840 | -€33,772 | -€5,932 | -21.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.