KASTI: 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.
KASTI
Largest movements
- Cash +€10,290
up €10,290 (+14.3%), from €72,132 to €82,421
mainly Net result for the year (+€12,494) and Depreciation (+€6,145)
- Profit (loss) carried forward +€12,494
up €12,494 (+45.3%), from -€27,609 to -€15,115
- Trade debts +€4,631
up €4,631 (+92.9%), from €4,986 to €9,617
- Other debts -€4,142
down €4,142 (-4.9%), from €85,215 to €81,073
- Tax, wage and social debts -€3,444
down €3,444 (-28.7%), from €11,986 to €8,542
of which Remuneration and social security: -€3,641
- Gross operating margin +€10,988
up €10,988 (+8.8%), from €124,360 to €135,348
- Depreciation -€6,412
down €6,412 (-51.1%), from €12,557 to €6,145
- Other operating charges +€2,480
up €2,480 (+1,290%), from €192 to €2,673
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 | €111,881 | €120,656 | +€8,775 | +7.8% |
| Fixed assets | 21/28 | €23,296 | €22,971 | -€325 | -1.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €23,296 | €22,971 | -€325 | -1.4% |
| Plant, machinery and equipment | 23 | €15,659 | €16,091 | +€432 | +2.8% |
| Furniture and vehicles | 24 | €7,637 | €6,880 | -€757 | -9.9% |
| Current assets | 29/58 | €88,585 | €97,686 | +€9,101 | +10.3% |
| Stocks and contracts in progress | 3 | €11,500 | €11,500 | = | 0.0% |
| Stocks | 30/36 | €11,500 | €11,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,127 | €3,764 | -€363 | -8.8% |
| Trade receivables | 40 | €2,072 | €1,872 | -€200 | -9.7% |
| Other amounts receivable | 41 | €2,055 | €1,893 | -€163 | -7.9% |
| Cash at bank and in hand | 54/58 | €72,132 | €82,421 | +€10,290 | +14.3% |
| Deferred charges and accrued income | 490/1 | €826 | €0 | -€826 | -100% |
| Total equity and liabilities | 10/49 | €111,881 | €120,656 | +€8,775 | +7.8% |
| Equity | 10/15 | €8,929 | €21,424 | +€12,494 | +140% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €16,539 | €16,539 | = | 0.0% |
| Distributable reserves | 133 | €16,539 | €16,539 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,609 | -€15,115 | +€12,494 | +45.3% |
| Amounts payable | 17/49 | €102,951 | €99,232 | -€3,719 | -3.6% |
| Amounts payable within one year | 42/48 | €102,188 | €99,232 | -€2,955 | -2.9% |
| Trade debts | 44 | €4,986 | €9,617 | +€4,631 | +92.9% |
| Suppliers | 440/4 | €4,986 | €9,617 | +€4,631 | +92.9% |
| Taxes, remuneration and social security | 45 | €11,986 | €8,542 | -€3,444 | -28.7% |
| Taxes | 450/3 | €2,298 | €2,495 | +€197 | +8.6% |
| Remuneration and social security | 454/9 | €9,688 | €6,047 | -€3,641 | -37.6% |
| Other amounts payable | 47/48 | €85,215 | €81,073 | -€4,142 | -4.9% |
| Accrued charges and deferred income | 492/3 | €764 | €0 | -€764 | -100% |
| Remuneration, social security and pensions | 62 | €113,797 | €113,635 | -€161 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,557 | €6,145 | -€6,412 | -51.1% |
| Other operating charges | 640/8 | €192 | €2,673 | +€2,480 | +1,290% |
| Gross operating margin | 9900 | €124,360 | €135,348 | +€10,988 | +8.8% |
| Operating profit (loss) | 9901 | -€2,186 | €12,895 | +€15,081 | |
| Financial income | 75/76B | €25 | €17 | -€8 | -33.1% |
| Recurring financial income | 75 | €25 | €17 | -€8 | -33.1% |
| Financial charges | 65/66B | €393 | €417 | +€24 | +6.2% |
| Recurring financial charges | 65 | €393 | €417 | +€24 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,554 | €12,494 | +€15,048 | |
| Profit (loss) for the period | 9904 | -€2,554 | €12,494 | +€15,048 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,554 | €12,494 | +€15,048 |
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 20 October 2026 via checked.be.