KASTAR & Co: 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.
KASTAR & Co
Largest movements
- Tangible fixed assets -€12,100
down €12,100 (-36.6%), from €33,087 to €20,987
of which Plant, machinery and equipment: -€7,731
- Cash +€4,188
up €4,188 (+24.2%), from €17,312 to €21,500
mainly Net result for the year (+€20,745) and Depreciation (+€12,100)
- Stocks and contracts +€1,559
up €1,559 (+19.7%), from €7,906 to €9,465
- Debts after one year -€27,660
down €27,660 (-78.7%), from €35,160 to €7,500
- Profit (loss) carried forward +€19,982
up €19,982 (+12.7%), from -€157,227 to -€137,245
- Current portion of long-term debt +€10,735
up €10,735 (+326%), from €3,295 to €14,030
- Tax, wage and social debts -€4,661
down €4,661 (-18.0%), from €25,860 to €21,199
of which Remuneration and social security: -€3,439
- Trade debts -€4,178
down €4,178 (-18.6%), from €22,453 to €18,275
- Gross operating margin +€55,291
up €55,291 (+34.1%), from €162,114 to €217,405
- Staff costs +€43,461
up €43,461 (+33.1%), from €131,479 to €174,940
- Depreciation -€17,500
down €17,500 (-59.1%), from €29,600 to €12,100
- Financial charges -€4,205
down €4,205 (-48.8%), from €8,613 to €4,408
- Financial income -€3,331
down €3,331 (-75.7%), from €4,399 to €1,068
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 | €75,075 | €69,293 | -€5,782 | -7.7% |
| Fixed assets | 21/28 | €40,287 | €28,187 | -€12,100 | -30.0% |
| Tangible fixed assets | 22/27 | €33,087 | €20,987 | -€12,100 | -36.6% |
| Land and buildings | 22 | €13,833 | €11,833 | -€2,000 | -14.5% |
| Plant, machinery and equipment | 23 | €16,427 | €8,696 | -€7,731 | -47.1% |
| Furniture and vehicles | 24 | €2,827 | €458 | -€2,369 | -83.8% |
| Financial fixed assets | 28 | €7,200 | €7,200 | = | 0.0% |
| Current assets | 29/58 | €34,788 | €41,106 | +€6,318 | +18.2% |
| Stocks and contracts in progress | 3 | €7,906 | €9,465 | +€1,559 | +19.7% |
| Stocks | 30/36 | €7,906 | €9,465 | +€1,559 | +19.7% |
| Amounts receivable within one year | 40/41 | €9,570 | €10,141 | +€571 | +6.0% |
| Other amounts receivable | 41 | €9,570 | €10,141 | +€571 | +6.0% |
| Cash at bank and in hand | 54/58 | €17,312 | €21,500 | +€4,188 | +24.2% |
| Total equity and liabilities | 10/49 | €75,075 | €69,293 | -€5,782 | -7.7% |
| Equity | 10/15 | -€106,227 | -€86,245 | +€19,982 | +18.8% |
| Contributions | 10/11 | €51,000 | €51,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,227 | -€137,245 | +€19,982 | +12.7% |
| Amounts payable | 17/49 | €181,302 | €155,538 | -€25,764 | -14.2% |
| Amounts payable after more than one year | 17 | €35,160 | €7,500 | -€27,660 | -78.7% |
| Financial debts | 170/4 | €35,160 | €7,500 | -€27,660 | -78.7% |
| Amounts payable within one year | 42/48 | €146,142 | €148,038 | +€1,896 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €3,295 | €14,030 | +€10,735 | +326% |
| Trade debts | 44 | €22,453 | €18,275 | -€4,178 | -18.6% |
| Suppliers | 440/4 | €22,453 | €18,275 | -€4,178 | -18.6% |
| Taxes, remuneration and social security | 45 | €25,860 | €21,199 | -€4,661 | -18.0% |
| Taxes | 450/3 | €11,683 | €10,461 | -€1,222 | -10.5% |
| Remuneration and social security | 454/9 | €14,177 | €10,738 | -€3,439 | -24.3% |
| Other amounts payable | 47/48 | €94,534 | €94,534 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €131,479 | €174,940 | +€43,461 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,600 | €12,100 | -€17,500 | -59.1% |
| Other operating charges | 640/8 | €1,293 | €3,780 | +€2,487 | +192% |
| Gross operating margin | 9900 | €162,114 | €217,405 | +€55,291 | +34.1% |
| Operating profit (loss) | 9901 | -€258 | €26,585 | +€26,843 | |
| Financial income | 75/76B | €4,399 | €1,068 | -€3,331 | -75.7% |
| Recurring financial income | 75 | €4,399 | €1,068 | -€3,331 | -75.7% |
| Financial charges | 65/66B | €8,613 | €4,408 | -€4,205 | -48.8% |
| Recurring financial charges | 65 | €8,613 | €4,408 | -€4,205 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,472 | €23,245 | +€27,717 | |
| Income taxes | 67/77 | - | €2,500 | +€2,500 | |
| Profit (loss) for the period | 9904 | -€4,472 | €20,745 | +€25,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,472 | €20,745 | +€25,217 |
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 21 October 2026 via checked.be.