KASTJE: 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.
KASTJE
Largest movements
- Receivables within one year +€112,630
up €112,630 (+8.4%), from €1.3m to €1.4m
- Cash -€76,990
down €76,990 (-88.6%), from €86,855 to €9,866
mainly Receivables within one year (-€112,630) and Deferred charges and accrued income (-€8,775)
- Tangible fixed assets -€44,258
down €44,258 (-3.8%), from €1.2m to €1.1m
No liability line moved by more than 1% of the balance sheet total.
- Financial income +€6,584
up €6,584 (+18.4%), from €35,750 to €42,334
- Gross operating margin +€3,097
up €3,097 (+110.4%), from €2,806 to €5,903
- Depreciation +€610
up €610 (+1.4%), from €43,648 to €44,258
- Other operating charges -€241
down €241 (-7.5%), from €3,221 to €2,980
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 | €2,612,759 | €2,612,915 | +€156 | 0.0% |
| Fixed assets | 21/28 | €1,155,576 | €1,111,317 | -€44,258 | -3.8% |
| Tangible fixed assets | 22/27 | €1,155,576 | €1,111,317 | -€44,258 | -3.8% |
| Land and buildings | 22 | €1,155,576 | €1,111,317 | -€44,258 | -3.8% |
| Current assets | 29/58 | €1,457,183 | €1,501,598 | +€44,414 | +3.0% |
| Amounts receivable within one year | 40/41 | €1,336,236 | €1,448,866 | +€112,630 | +8.4% |
| Other amounts receivable | 41 | €1,336,236 | €1,448,866 | +€112,630 | +8.4% |
| Cash at bank and in hand | 54/58 | €86,855 | €9,866 | -€76,990 | -88.6% |
| Deferred charges and accrued income | 490/1 | €34,092 | €42,866 | +€8,775 | +25.7% |
| Total equity and liabilities | 10/49 | €2,612,759 | €2,612,915 | +€156 | 0.0% |
| Equity | 10/15 | €2,609,732 | €2,610,528 | +€796 | 0.0% |
| Contributions | 10/11 | €3,402,000 | €3,402,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€792,268 | -€791,472 | +€796 | +0.1% |
| Amounts payable | 17/49 | €3,027 | €2,387 | -€640 | -21.1% |
| Amounts payable within one year | 42/48 | €2,114 | €1,448 | -€666 | -31.5% |
| Trade debts | 44 | €2,114 | €1,448 | -€666 | -31.5% |
| Suppliers | 440/4 | €2,114 | €1,448 | -€666 | -31.5% |
| Accrued charges and deferred income | 492/3 | €913 | €939 | +€26 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,648 | €44,258 | +€610 | +1.4% |
| Other operating charges | 640/8 | €3,221 | €2,980 | -€241 | -7.5% |
| Gross operating margin | 9900 | €2,806 | €5,903 | +€3,097 | +110.4% |
| Operating profit (loss) | 9901 | -€44,063 | -€41,335 | +€2,727 | +6.2% |
| Financial income | 75/76B | €35,750 | €42,334 | +€6,584 | +18.4% |
| Recurring financial income | 75 | €35,750 | €42,334 | +€6,584 | +18.4% |
| Financial charges | 65/66B | €171 | €202 | +€32 | +18.5% |
| Recurring financial charges | 65 | €171 | €202 | +€32 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,483 | €796 | +€9,280 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€8,483 | €796 | +€9,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,483 | €796 | +€9,279 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.