KASTERIM: 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.
KASTERIM
Largest movements
- Tangible fixed assets -€4,811
down €4,811 (-2.7%), from €179,181 to €174,370
- Debts after one year -€10,000
down €10,000 (-6.9%), from €145,000 to €135,000
- Profit (loss) carried forward +€4,814
up €4,814, from -€4,814 to €0
- Reserves +€2,110
new in 2025: €2,110
- Taxes -€1,505
down €1,505 (-85.5%), from €1,760 to €255
- Depreciation -€447
down €447 (-8.5%), from €5,258 to €4,811
- Gross operating margin -€288
down €288 (-1.7%), from €17,347 to €17,058
- Financial charges -€274
down €274 (-9.3%), from €2,941 to €2,667
- Other operating charges +€262
up €262 (+12.3%), from €2,138 to €2,400
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 | €190,199 | €187,127 | -€3,071 | -1.6% |
| Fixed assets | 21/28 | €179,181 | €174,370 | -€4,811 | -2.7% |
| Tangible fixed assets | 22/27 | €179,181 | €174,370 | -€4,811 | -2.7% |
| Land and buildings | 22 | €179,181 | €174,370 | -€4,811 | -2.7% |
| Current assets | 29/58 | €11,018 | €12,757 | +€1,740 | +15.8% |
| Amounts receivable within one year | 40/41 | €740 | €2,529 | +€1,789 | +241.8% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €740 | €2,529 | +€1,789 | +241.8% |
| Cash at bank and in hand | 54/58 | €10,278 | €10,229 | -€49 | -0.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €190,199 | €187,127 | -€3,071 | -1.6% |
| Equity | 10/15 | €35,186 | €42,110 | +€6,925 | +19.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | - | €2,110 | +€2,110 | |
| Distributable reserves | 133 | - | €2,110 | +€2,110 | |
| Profit (loss) carried forward | 14 | -€4,814 | €0 | +€4,814 | |
| Amounts payable | 17/49 | €155,013 | €145,017 | -€9,996 | -6.4% |
| Amounts payable after more than one year | 17 | €145,000 | €135,000 | -€10,000 | -6.9% |
| Financial debts | 170/4 | €145,000 | €135,000 | -€10,000 | -6.9% |
| Amounts payable within one year | 42/48 | €10,000 | €10,000 | = | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €13 | €17 | +€4 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,258 | €4,811 | -€447 | -8.5% |
| Other operating charges | 640/8 | €2,138 | €2,400 | +€262 | +12.3% |
| Gross operating margin | 9900 | €17,347 | €17,058 | -€288 | -1.7% |
| Operating profit (loss) | 9901 | €9,951 | €9,847 | -€104 | -1.0% |
| Financial charges | 65/66B | €2,941 | €2,667 | -€274 | -9.3% |
| Recurring financial charges | 65 | €2,941 | €2,667 | -€274 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €7,010 | €7,180 | +€170 | +2.4% |
| Income taxes | 67/77 | €1,760 | €255 | -€1,505 | -85.5% |
| Profit (loss) for the period | 9904 | €5,250 | €6,925 | +€1,675 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,250 | €6,925 | +€1,675 | +31.9% |
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 6 October 2026 via checked.be.