CAISHEN: 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.
CAISHEN
Largest movements
- Receivables within one year +€41,876
up €41,876 (+75.4%), from €55,567 to €97,443
of which Other amounts receivable: +€41,876
- Other debts +€47,319
up €47,319 (+47.8%), from €99,005 to €146,325
- Financial charges -€12,780
down €12,780 (-21.6%), from €59,155 to €46,375
of which Financial charges: -€12,779
- Financial income -€9,637
down €9,637 (-18.8%), from €51,127 to €41,490
- Gross operating margin -€1,222
down €1,222 (-58.3%), from -€2,096 to -€3,318
- Other operating charges -€51
down €51 (-9.2%), from €556 to €505
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,076,211 | €1,115,606 | +€39,395 | +3.7% |
| Fixed assets | 21/28 | €268,000 | €268,000 | = | 0.0% |
| Financial fixed assets | 28 | €268,000 | €268,000 | = | 0.0% |
| Current assets | 29/58 | €808,211 | €847,606 | +€39,395 | +4.9% |
| Amounts receivable after more than one year | 29 | €750,000 | €750,000 | = | 0.0% |
| Trade receivables | 290 | €750,000 | €750,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,567 | €97,443 | +€41,876 | +75.4% |
| Trade receivables | 40 | €4,000 | €4,000 | = | 0.0% |
| Other amounts receivable | 41 | €51,567 | €93,443 | +€41,876 | +81.2% |
| Cash at bank and in hand | 54/58 | €2,644 | €162 | -€2,481 | -93.9% |
| Total equity and liabilities | 10/49 | €1,076,211 | €1,115,606 | +€39,395 | +3.7% |
| Equity | 10/15 | €226,509 | €217,801 | -€8,708 | -3.8% |
| Contributions | 10/11 | €267,000 | €267,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,491 | -€49,199 | -€8,708 | -21.5% |
| Amounts payable | 17/49 | €849,702 | €897,805 | +€48,103 | +5.7% |
| Amounts payable after more than one year | 17 | €750,000 | €750,000 | = | 0.0% |
| Financial debts | 170/4 | €750,000 | €750,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €99,702 | €147,805 | +€48,103 | +48.2% |
| Trade debts | 44 | €697 | €1,480 | +€783 | +112% |
| Suppliers | 440/4 | €697 | €1,480 | +€783 | +112% |
| Other amounts payable | 47/48 | €99,005 | €146,325 | +€47,319 | +47.8% |
| Other operating charges | 640/8 | €556 | €505 | -€51 | -9.2% |
| Gross operating margin | 9900 | -€2,096 | -€3,318 | -€1,222 | -58.3% |
| Operating profit (loss) | 9901 | -€2,652 | -€3,823 | -€1,171 | -44.1% |
| Financial income | 75/76B | €51,127 | €41,490 | -€9,637 | -18.8% |
| Recurring financial income | 75 | €51,127 | €41,490 | -€9,637 | -18.8% |
| Financial charges | 65/66B | €59,155 | €46,375 | -€12,780 | -21.6% |
| Recurring financial charges | 65 | €59,154 | €46,375 | -€12,779 | -21.6% |
| Non-recurring financial charges | 66B | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | -€10,680 | -€8,708 | +€1,973 | +18.5% |
| Profit (loss) for the period | 9904 | -€10,680 | -€8,708 | +€1,973 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,680 | -€8,708 | +€1,973 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.