KASTER: 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.
KASTER
Largest movements
- Tangible fixed assets -€8,521
down €8,521 (-2.8%), from €308,255 to €299,734
- Profit (loss) carried forward -€29,785
down €29,785 (-16.2%), from -€183,925 to -€213,710
- Other debts +€16,093
up €16,093 (+10.8%), from €149,000 to €165,093
- Accrued charges and deferred income +€5,333
up €5,333 (+76.5%), from €6,971 to €12,304
- Trade debts -€3,322
down €3,322 (-73.9%), from €4,495 to €1,173
- Financial charges +€4,738
up €4,738 (+74.8%), from €6,335 to €11,072
- Other operating charges -€3,358
down €3,358 (-37.2%), from €9,030 to €5,672
- Gross operating margin +€1,439
up €1,439 (+24.2%), from -€5,960 to -€4,521
- Depreciation -€710
down €710 (-7.7%), from €9,231 to €8,521
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 | €315,971 | €302,860 | -€13,111 | -4.1% |
| Fixed assets | 21/28 | €308,255 | €299,734 | -€8,521 | -2.8% |
| Tangible fixed assets | 22/27 | €308,255 | €299,734 | -€8,521 | -2.8% |
| Land and buildings | 22 | €308,255 | €299,734 | -€8,521 | -2.8% |
| Current assets | 29/58 | €7,716 | €3,125 | -€4,591 | -59.5% |
| Amounts receivable within one year | 40/41 | €3,071 | - | -€3,071 | |
| Trade receivables | 40 | €3,071 | - | -€3,071 | |
| Cash at bank and in hand | 54/58 | €4,646 | €2,165 | -€2,480 | -53.4% |
| Deferred charges and accrued income | 490/1 | - | €960 | +€960 | |
| Total equity and liabilities | 10/49 | €315,971 | €302,860 | -€13,111 | -4.1% |
| Equity | 10/15 | €154,075 | €124,290 | -€29,785 | -19.3% |
| Contributions | 10/11 | €248,000 | €248,000 | = | 0.0% |
| Capital | 10 | €248,000 | €248,000 | = | 0.0% |
| Issued capital | 100 | €248,000 | €248,000 | = | 0.0% |
| Reserves | 13 | €90,000 | €90,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,800 | €24,800 | = | 0.0% |
| Legal reserve | 130 | €24,800 | €24,800 | = | 0.0% |
| Distributable reserves | 133 | €65,200 | €65,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€183,925 | -€213,710 | -€29,785 | -16.2% |
| Amounts payable | 17/49 | €161,896 | €178,570 | +€16,674 | +10.3% |
| Amounts payable after more than one year | 17 | €1,030 | - | -€1,030 | |
| Other amounts payable | 178/9 | €1,030 | - | -€1,030 | |
| Amounts payable within one year | 42/48 | €153,895 | €166,266 | +€12,371 | +8.0% |
| Trade debts | 44 | €4,495 | €1,173 | -€3,322 | -73.9% |
| Suppliers | 440/4 | €4,495 | €1,173 | -€3,322 | -73.9% |
| Taxes, remuneration and social security | 45 | €400 | - | -€400 | |
| Taxes | 450/3 | €400 | - | -€400 | |
| Other amounts payable | 47/48 | €149,000 | €165,093 | +€16,093 | +10.8% |
| Accrued charges and deferred income | 492/3 | €6,971 | €12,304 | +€5,333 | +76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,231 | €8,521 | -€710 | -7.7% |
| Other operating charges | 640/8 | €9,030 | €5,672 | -€3,358 | -37.2% |
| Gross operating margin | 9900 | -€5,960 | -€4,521 | +€1,439 | +24.2% |
| Operating profit (loss) | 9901 | -€24,220 | -€18,713 | +€5,508 | +22.7% |
| Financial charges | 65/66B | €6,335 | €11,072 | +€4,738 | +74.8% |
| Recurring financial charges | 65 | €6,335 | €11,072 | +€4,738 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,555 | -€29,785 | +€770 | +2.5% |
| Profit (loss) for the period | 9904 | -€30,555 | -€29,785 | +€770 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,555 | -€29,785 | +€770 | +2.5% |
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 5 October 2026 via checked.be.