Kesomapi Audit: 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.
Kesomapi Audit
Largest movements
- Cash +€112,011
up €112,011 (+168.7%), from €66,386 to €178,397
mainly Net result for the year (+€52,349) and Receivables within one year (+€27,764)
- Receivables within one year -€27,764
down €27,764 (-51.1%), from €54,286 to €26,523
of which Trade receivables: -€27,764
- Profit (loss) carried forward +€52,349
up €52,349 (+69.7%), from €75,157 to €127,506
- Tax, wage and social debts +€26,315
up €26,315 (+68.4%), from €38,474 to €64,789
- Trade debts +€2,580
up €2,580 (+244.0%), from €1,057 to €3,637
- Other debts +€2,331
up €2,331 (+47.4%), from €4,915 to €7,245
- Gross operating margin -€28,838
down €28,838 (-29.0%), from €99,531 to €70,694
- Taxes -€5,905
down €5,905 (-28.8%), from €20,535 to €14,630
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 | €122,103 | €205,677 | +€83,574 | +68.4% |
| Fixed assets | 21/28 | €1,431 | €757 | -€673 | -47.1% |
| Tangible fixed assets | 22/27 | €1,431 | €757 | -€673 | -47.1% |
| Furniture and vehicles | 24 | €1,431 | €757 | -€673 | -47.1% |
| Current assets | 29/58 | €120,672 | €204,919 | +€84,248 | +69.8% |
| Amounts receivable within one year | 40/41 | €54,286 | €26,523 | -€27,764 | -51.1% |
| Trade receivables | 40 | €54,206 | €26,442 | -€27,764 | -51.2% |
| Other amounts receivable | 41 | €81 | €81 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,386 | €178,397 | +€112,011 | +168.7% |
| Total equity and liabilities | 10/49 | €122,103 | €205,677 | +€83,574 | +68.4% |
| Equity | 10/15 | €77,657 | €130,006 | +€52,349 | +67.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,157 | €127,506 | +€52,349 | +69.7% |
| Amounts payable | 17/49 | €44,445 | €75,671 | +€31,225 | +70.3% |
| Amounts payable within one year | 42/48 | €44,445 | €75,671 | +€31,225 | +70.3% |
| Trade debts | 44 | €1,057 | €3,637 | +€2,580 | +244.0% |
| Suppliers | 440/4 | €1,057 | €3,637 | +€2,580 | +244.0% |
| Taxes, remuneration and social security | 45 | €38,474 | €64,789 | +€26,315 | +68.4% |
| Taxes | 450/3 | €38,474 | €64,789 | +€26,315 | +68.4% |
| Other amounts payable | 47/48 | €4,915 | €7,245 | +€2,331 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €589 | €673 | +€84 | +14.3% |
| Other operating charges | 640/8 | €1,774 | €1,789 | +€15 | +0.8% |
| Gross operating margin | 9900 | €99,531 | €70,694 | -€28,838 | -29.0% |
| Operating profit (loss) | 9901 | €97,168 | €68,232 | -€28,937 | -29.8% |
| Financial charges | 65/66B | €1,476 | €1,252 | -€224 | -15.1% |
| Recurring financial charges | 65 | €1,476 | €1,252 | -€224 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €95,692 | €66,979 | -€28,713 | -30.0% |
| Income taxes | 67/77 | €20,535 | €14,630 | -€5,905 | -28.8% |
| Profit (loss) for the period | 9904 | €75,157 | €52,349 | -€22,808 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,157 | €52,349 | -€22,808 | -30.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.