KASS: what changed
KASS
Largest movements
- Receivables within one year +€10,042
up €10,042 (+19.8%), from €50,672 to €60,714
- Cash +€9,291
up €9,291 (+118%), from €7,876 to €17,166
mainly Trade debts (+€8,101) and Depreciation (+€7,764)
- Tangible fixed assets -€6,477
down €6,477 (-29.0%), from €22,307 to €15,830
of which Furniture and vehicles: -€7,694
- Trade debts +€8,101
up €8,101 (+33.5%), from €24,151 to €32,252
- Profit (loss) carried forward +€3,462
up €3,462 (+40.2%), from €8,615 to €12,077
- Other debts +€1,126
up €1,126 (+8.1%), from €13,906 to €15,032
- Gross operating margin -€22,607
down €22,607 (-62.4%), from €36,244 to €13,637
- Other operating charges -€3,744
down €3,744 (-76.5%), from €4,896 to €1,152
- Taxes -€2,020
down €2,020 (-68.2%), from €2,960 to €940
- Depreciation -€602
down €602 (-7.2%), from €8,365 to €7,764
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,855 | €93,711 | +€12,856 | +15.9% |
| Fixed assets | 21/28 | €22,307 | €15,830 | -€6,477 | -29.0% |
| Tangible fixed assets | 22/27 | €22,307 | €15,830 | -€6,477 | -29.0% |
| Plant, machinery and equipment | 23 | - | €1,217 | +€1,217 | |
| Furniture and vehicles | 24 | €22,307 | €14,613 | -€7,694 | -34.5% |
| Current assets | 29/58 | €58,548 | €77,880 | +€19,333 | +33.0% |
| Amounts receivable within one year | 40/41 | €50,672 | €60,714 | +€10,042 | +19.8% |
| Trade receivables | 40 | €50,672 | €60,714 | +€10,042 | +19.8% |
| Cash at bank and in hand | 54/58 | €7,876 | €17,166 | +€9,291 | +118% |
| Total equity and liabilities | 10/49 | €80,855 | €93,711 | +€12,856 | +15.9% |
| Equity | 10/15 | €27,215 | €30,677 | +€3,462 | +12.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,615 | €12,077 | +€3,462 | +40.2% |
| Amounts payable | 17/49 | €53,640 | €63,033 | +€9,394 | +17.5% |
| Amounts payable within one year | 42/48 | €53,640 | €63,033 | +€9,394 | +17.5% |
| Trade debts | 44 | €24,151 | €32,252 | +€8,101 | +33.5% |
| Suppliers | 440/4 | €24,151 | €32,252 | +€8,101 | +33.5% |
| Taxes, remuneration and social security | 45 | €15,582 | €15,749 | +€167 | +1.1% |
| Taxes | 450/3 | €7,117 | €7,283 | +€167 | +2.3% |
| Remuneration and social security | 454/9 | €8,465 | €8,465 | = | 0.0% |
| Other amounts payable | 47/48 | €13,906 | €15,032 | +€1,126 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,365 | €7,764 | -€602 | -7.2% |
| Other operating charges | 640/8 | €4,896 | €1,152 | -€3,744 | -76.5% |
| Gross operating margin | 9900 | €36,244 | €13,637 | -€22,607 | -62.4% |
| Operating profit (loss) | 9901 | €22,983 | €4,722 | -€18,261 | -79.5% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €240 | €325 | +€86 | +35.7% |
| Recurring financial charges | 65 | €240 | €325 | +€86 | +35.7% |
| Profit (loss) for the period before taxes | 9903 | €22,744 | €4,402 | -€18,342 | -80.6% |
| Income taxes | 67/77 | €2,960 | €940 | -€2,020 | -68.2% |
| Profit (loss) for the period | 9904 | €19,784 | €3,462 | -€16,322 | -82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,784 | €3,462 | -€16,322 | -82.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.