KUTA: 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.
KUTA
Largest movements
- Cash +€265
up €265 (+124.1%), from €213 to €478
mainly Other debts (+€725)
- Other debts +€725
up €725 (+12.2%), from €5,937 to €6,662
- Profit (loss) carried forward -€460
down €460 (-0.5%), from -€93,424 to -€93,884
- Gross operating margin +€279
up €279 (+48.5%), from -€575 to -€296
- Financial charges -€57
down €57 (-25.7%), from €221 to €164
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 | €213 | €478 | +€265 | +124.1% |
| Current assets | 29/58 | €213 | €478 | +€265 | +124.1% |
| Cash at bank and in hand | 54/58 | €213 | €478 | +€265 | +124.1% |
| Total equity and liabilities | 10/49 | €213 | €478 | +€265 | +124.1% |
| Equity | 10/15 | -€74,824 | -€75,284 | -€460 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€93,424 | -€93,884 | -€460 | -0.5% |
| Amounts payable | 17/49 | €75,037 | €75,762 | +€725 | +1.0% |
| Amounts payable after more than one year | 17 | €69,100 | €69,100 | = | 0.0% |
| Financial debts | 170/4 | €69,100 | €69,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,937 | €6,662 | +€725 | +12.2% |
| Other amounts payable | 47/48 | €5,937 | €6,662 | +€725 | +12.2% |
| Gross operating margin | 9900 | -€575 | -€296 | +€279 | +48.5% |
| Operating profit (loss) | 9901 | -€575 | -€296 | +€279 | +48.5% |
| Financial charges | 65/66B | €221 | €164 | -€57 | -25.7% |
| Recurring financial charges | 65 | €221 | €164 | -€57 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€796 | -€460 | +€335 | +42.1% |
| Profit (loss) for the period | 9904 | -€796 | -€460 | +€335 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€796 | -€460 | +€335 | +42.1% |
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 12 October 2026 via checked.be.