KSLA: 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.
KSLA
Largest movements
- Cash -€56,312
down €56,312 (-90.3%), from €62,379 to €6,067
mainly Stocks and contracts (-€35,000) and Other debts (-€30,553)
- Stocks and contracts +€35,000
up €35,000 (+44.9%), from €77,946 to €112,946
- Tangible fixed assets -€2,412
down €2,412 (-40.5%), from €5,950 to €3,538
- Other debts -€30,553
down €30,553 (-19.0%), from €160,715 to €130,162
- Trade debts +€14,927
up €14,927 (+43.2%), from €34,589 to €49,516
- Profit (loss) carried forward -€5,117
down €5,117 (-77.6%), from €6,595 to €1,478
- Tax, wage and social debts -€4,929
down €4,929 (-74.5%), from €6,613 to €1,684
of which Taxes: -€5,179
- Gross operating margin -€2,334
down €2,334, from €288 to -€2,046
- Depreciation +€1,126
up €1,126 (+87.5%), from €1,286 to €2,412
- Other operating charges -€293
down €293 (-31.6%), from €927 to €634
- Financial charges -€59
down €59 (-70.9%), from €84 to €24
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 | €216,571 | €190,900 | -€25,671 | -11.9% |
| Fixed assets | 21/28 | €7,950 | €5,600 | -€2,350 | -29.6% |
| Tangible fixed assets | 22/27 | €5,950 | €3,538 | -€2,412 | -40.5% |
| Furniture and vehicles | 24 | €5,950 | €3,538 | -€2,412 | -40.5% |
| Financial fixed assets | 28 | €2,000 | €2,063 | +€63 | +3.1% |
| Current assets | 29/58 | €208,621 | €185,300 | -€23,321 | -11.2% |
| Stocks and contracts in progress | 3 | €77,946 | €112,946 | +€35,000 | +44.9% |
| Stocks | 30/36 | €77,946 | €112,946 | +€35,000 | +44.9% |
| Amounts receivable within one year | 40/41 | €68,173 | €66,286 | -€1,887 | -2.8% |
| Trade receivables | 40 | €68,173 | €66,286 | -€1,887 | -2.8% |
| Cash at bank and in hand | 54/58 | €62,379 | €6,067 | -€56,312 | -90.3% |
| Deferred charges and accrued income | 490/1 | €123 | - | -€123 | |
| Total equity and liabilities | 10/49 | €216,571 | €190,900 | -€25,671 | -11.9% |
| Equity | 10/15 | €14,655 | €9,538 | -€5,117 | -34.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,595 | €1,478 | -€5,117 | -77.6% |
| Amounts payable | 17/49 | €201,916 | €181,362 | -€20,554 | -10.2% |
| Amounts payable within one year | 42/48 | €201,916 | €181,362 | -€20,554 | -10.2% |
| Trade debts | 44 | €34,589 | €49,516 | +€14,927 | +43.2% |
| Suppliers | 440/4 | €34,589 | €49,516 | +€14,927 | +43.2% |
| Taxes, remuneration and social security | 45 | €6,613 | €1,684 | -€4,929 | -74.5% |
| Taxes | 450/3 | €6,613 | €1,434 | -€5,179 | -78.3% |
| Remuneration and social security | 454/9 | - | €250 | +€250 | |
| Other amounts payable | 47/48 | €160,715 | €130,162 | -€30,553 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €2,412 | +€1,126 | +87.5% |
| Other operating charges | 640/8 | €927 | €634 | -€293 | -31.6% |
| Gross operating margin | 9900 | €288 | -€2,046 | -€2,334 | |
| Operating profit (loss) | 9901 | -€1,926 | -€5,092 | -€3,167 | -164% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €84 | €24 | -€59 | -70.9% |
| Recurring financial charges | 65 | €84 | €24 | -€59 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,009 | -€5,117 | -€3,107 | -155% |
| Income taxes | 67/77 | -€0 | - | +€0 | |
| Profit (loss) for the period | 9904 | -€2,009 | -€5,117 | -€3,107 | -155% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,009 | -€5,117 | -€3,107 | -155% |
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 13 October 2026 via checked.be.