KASTO: 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.
KASTO
Largest movements
- Cash +€16,711
up €16,711 (+733.6%), from €2,278 to €18,989
mainly Net result for the year (+€52,333) and Receivables within one year (+€6,427)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Taxes -€1,843
down €1,843 (-7.0%), from €26,325 to €24,482
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 | €1,516,722 | €1,527,007 | +€10,284 | +0.7% |
| Fixed assets | 21/28 | €1,497,128 | €1,497,128 | = | 0.0% |
| Financial fixed assets | 28 | €1,497,128 | €1,497,128 | = | 0.0% |
| Current assets | 29/58 | €19,595 | €29,879 | +€10,284 | +52.5% |
| Amounts receivable within one year | 40/41 | €17,317 | €10,890 | -€6,427 | -37.1% |
| Trade receivables | 40 | €16,780 | €10,890 | -€5,890 | -35.1% |
| Other amounts receivable | 41 | €537 | €0 | -€537 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,278 | €18,989 | +€16,711 | +733.6% |
| Total equity and liabilities | 10/49 | €1,516,722 | €1,527,007 | +€10,284 | +0.7% |
| Equity | 10/15 | €1,374,227 | €1,373,928 | -€299 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,037,739 | €1,037,440 | -€299 | 0.0% |
| Distributable reserves | 133 | €1,037,739 | €1,037,440 | -€299 | 0.0% |
| Profit (loss) carried forward | 14 | €324,088 | €324,088 | = | 0.0% |
| Amounts payable | 17/49 | €142,495 | €153,079 | +€10,584 | +7.4% |
| Amounts payable within one year | 42/48 | €142,495 | €153,079 | +€10,584 | +7.4% |
| Trade debts | 44 | €215 | €231 | +€16 | +7.3% |
| Suppliers | 440/4 | €215 | €231 | +€16 | +7.3% |
| Taxes, remuneration and social security | 45 | €7,731 | €13,277 | +€5,546 | +71.7% |
| Taxes | 450/3 | €6,815 | €11,343 | +€4,528 | +66.4% |
| Remuneration and social security | 454/9 | €917 | €1,934 | +€1,017 | +111.0% |
| Other amounts payable | 47/48 | €134,548 | €139,570 | +€5,022 | +3.7% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €83,363 | €82,835 | -€528 | -0.6% |
| Operating profit (loss) | 9901 | €82,395 | €81,836 | -€559 | -0.7% |
| Financial income | 75/76B | €20,000 | €0 | -€20,000 | -100.0% |
| Recurring financial income | 75 | €20,000 | €0 | -€20,000 | -100.0% |
| Financial charges | 65/66B | €5,502 | €5,022 | -€480 | -8.7% |
| Recurring financial charges | 65 | €5,502 | €5,022 | -€480 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €96,893 | €76,814 | -€20,079 | -20.7% |
| Income taxes | 67/77 | €26,325 | €24,482 | -€1,843 | -7.0% |
| Profit (loss) for the period | 9904 | €70,568 | €52,333 | -€18,236 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,568 | €52,333 | -€18,236 | -25.8% |
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.