KAUSAR: 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.
KAUSAR
Largest movements
- Cash +€273
up €273 (+1.5%), from €17,707 to €17,980
mainly Other debts (+€6,861) and Trade debts (+€988)
- Deferred charges and accrued income +€229
up €229 (+103.6%), from €221 to €450
- Other debts +€6,861
up €6,861 (+249.5%), from €2,750 to €9,611
- Profit (loss) carried forward -€5,643
down €5,643 (-485.6%), from -€1,162 to -€6,805
- Tax, wage and social debts -€1,704
down €1,704 (-23.1%), from €7,391 to €5,687
of which Taxes: -€1,704
- Trade debts +€988
up €988 (+180.0%), from €549 to €1,537
- Gross operating margin -€10,530
down €10,530, from €7,015 to -€3,515
- Financial charges -€217
down €217 (-36.1%), from €601 to €384
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 | €21,928 | €22,430 | +€502 | +2.3% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Current assets | 29/58 | €21,928 | €22,430 | +€502 | +2.3% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Stocks | 30/36 | €4,000 | €4,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,707 | €17,980 | +€273 | +1.5% |
| Deferred charges and accrued income | 490/1 | €221 | €450 | +€229 | +103.6% |
| Total equity and liabilities | 10/49 | €21,928 | €22,430 | +€502 | +2.3% |
| Equity | 10/15 | €11,238 | €5,595 | -€5,643 | -50.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,162 | -€6,805 | -€5,643 | -485.6% |
| Amounts payable | 17/49 | €10,690 | €16,835 | +€6,145 | +57.5% |
| Amounts payable within one year | 42/48 | €10,690 | €16,835 | +€6,145 | +57.5% |
| Trade debts | 44 | €549 | €1,537 | +€988 | +180.0% |
| Suppliers | 440/4 | €549 | €1,537 | +€988 | +180.0% |
| Taxes, remuneration and social security | 45 | €7,391 | €5,687 | -€1,704 | -23.1% |
| Taxes | 450/3 | €5,891 | €4,187 | -€1,704 | -28.9% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,750 | €9,611 | +€6,861 | +249.5% |
| Other operating charges | 640/8 | €1,707 | €1,743 | +€36 | +2.1% |
| Gross operating margin | 9900 | €7,015 | -€3,515 | -€10,530 | |
| Operating profit (loss) | 9901 | €5,308 | -€5,258 | -€10,566 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €601 | €384 | -€217 | -36.1% |
| Recurring financial charges | 65 | €601 | €384 | -€217 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €4,710 | -€5,643 | -€10,353 | |
| Profit (loss) for the period | 9904 | €4,710 | -€5,643 | -€10,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,710 | -€5,643 | -€10,353 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.