CAS: 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.
CAS
Largest movements
- Tangible fixed assets +€39,699
new in 2024: €39,699
- Cash +€38,151
new in 2024: €38,151
mainly Net result for the year (+€106,145) and Tax, wage and social debts (+€13,510)
- Stocks and contracts +€19,153
new in 2024: €19,153
- Receivables within one year +€19,006
up €19,006 (+23.2%), from €82,088 to €101,094
of which Trade receivables: +€19,548
- Profit (loss) carried forward +€106,145
up €106,145 (+1337.2%), from €7,938 to €114,083
- Tax, wage and social debts +€13,510
up €13,510 (+75.1%), from €18,000 to €31,510
of which Taxes: +€31,510
- Other debts -€9,101
down €9,101 (-16.5%), from €55,000 to €45,899
- Trade debts +€5,455
new in 2024: €5,455
- Turnover +€421,154
new in 2024: €421,154
- Purchases and services +€273,505
new in 2024: €273,505
- Gross operating margin +€84,710
up €84,710 (+134.6%), from €62,938 to €147,648
- Taxes +€31,510
new in 2024: €31,510
- Depreciation +€8,452
new in 2024: €8,452
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.
Cash bridge derived
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 | €82,088 | €198,097 | +€116,009 | +141.3% |
| Fixed assets | 21/28 | - | €39,699 | +€39,699 | |
| Tangible fixed assets | 22/27 | - | €39,699 | +€39,699 | |
| Furniture and vehicles | 24 | - | €39,699 | +€39,699 | |
| Current assets | 29/58 | €82,088 | €158,399 | +€76,311 | +93.0% |
| Stocks and contracts in progress | 3 | - | €19,153 | +€19,153 | |
| Stocks | 30/36 | - | €19,153 | +€19,153 | |
| Amounts receivable within one year | 40/41 | €82,088 | €101,094 | +€19,006 | +23.2% |
| Trade receivables | 40 | €80,938 | €100,486 | +€19,548 | +24.2% |
| Other amounts receivable | 41 | €1,150 | €609 | -€542 | -47.1% |
| Cash at bank and in hand | 54/58 | - | €38,151 | +€38,151 | |
| Total equity and liabilities | 10/49 | €82,088 | €198,097 | +€116,009 | +141.3% |
| Equity | 10/15 | €9,088 | €115,233 | +€106,145 | +1168.0% |
| Contributions | 10/11 | €1,150 | €1,150 | = | 0.0% |
| Capital | 10 | - | €1,150 | +€1,150 | |
| Issued capital | 100 | - | €1,150 | +€1,150 | |
| Profit (loss) carried forward | 14 | €7,938 | €114,083 | +€106,145 | +1337.2% |
| Amounts payable | 17/49 | €73,000 | €82,864 | +€9,864 | +13.5% |
| Amounts payable within one year | 42/48 | €73,000 | €82,864 | +€9,864 | +13.5% |
| Trade debts | 44 | - | €5,455 | +€5,455 | |
| Suppliers | 440/4 | - | €5,455 | +€5,455 | |
| Taxes, remuneration and social security | 45 | €18,000 | €31,510 | +€13,510 | +75.1% |
| Taxes | 450/3 | - | €31,510 | +€31,510 | |
| Remuneration and social security | 454/9 | €18,000 | - | -€18,000 | |
| Other amounts payable | 47/48 | €55,000 | €45,899 | -€9,101 | -16.5% |
| Turnover | 70 | - | €421,154 | +€421,154 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €273,505 | +€273,505 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,452 | +€8,452 | |
| Other operating charges | 640/8 | - | €1,542 | +€1,542 | |
| Gross operating margin | 9900 | €62,938 | €147,648 | +€84,710 | +134.6% |
| Operating profit (loss) | 9901 | €62,938 | €137,655 | +€74,717 | +118.7% |
| Profit (loss) for the period before taxes | 9903 | €62,938 | €137,655 | +€74,717 | +118.7% |
| Income taxes | 67/77 | - | €31,510 | +€31,510 | |
| Profit (loss) for the period | 9904 | €62,938 | €106,145 | +€43,207 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,938 | €106,145 | +€43,207 | +68.7% |
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 10 October 2026 via checked.be.