CAS CONSEIL: what changed
What changed
CAS CONSEIL
NACE 47.791, Retail sale of antiques
filed annual accounts (NBB)
Net result for the year
-€10,093
2024 · -€8,740-€1,353
Equity
€49,083
2024 · €59,176-€10,093
Cash
€5,093
2024 · €5,244-€150
Balance sheet total
€50,334
2024 · €60,117-€9,783
Largest movements
Assets
- Tangible fixed assets -€7,539
down €7,539 (-26.5%), from €28,468 to €20,929
of which Furniture and vehicles: -€6,637
- Receivables within one year -€2,094
down €2,094 (-17.5%), from €11,932 to €9,838
Equity and liabilities
- Profit (loss) carried forward -€10,093
down €10,093 (-35.8%), from €28,176 to €18,083
Income statement
- Gross operating margin -€4,098
down €4,098, from €1,810 to -€2,288
- Depreciation -€2,386
down €2,386 (-24.0%), from €9,925 to €7,539
- Financial income +€478
new in 2025: €478
- Other operating charges +€257
up €257 (+191%), from €135 to €392
- Taxes -€172
no longer reported in 2025 (was €172)
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.
Result 2024
-€8,740
Gross operating margin
-€4,098
Depreciation
+€2,386
Other operating charges
-€257
Financial income
+€478
Financial charges
-€33
Taxes
+€172
Result 2025
-€10,093
raises the resultlowers the result
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.
From operations
-€152
Investment
€0
Financing
+€1
Cash 2024
€5,244
From operations (derived)
-€152
Net result for the year
-€10,093
Depreciation
+€7,539
Receivables within one year
+€2,094
Trade debts
-€93
Accrued charges and deferred income
+€401
Financing
+€1
Short-term financial debts
+€1
Cash 2025
€5,093
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,117 | €50,334 | -€9,783 | -16.3% |
| Fixed assets | 21/28 | €28,468 | €20,929 | -€7,539 | -26.5% |
| Tangible fixed assets | 22/27 | €28,468 | €20,929 | -€7,539 | -26.5% |
| Land and buildings | 22 | €17,046 | €16,145 | -€902 | -5.3% |
| Furniture and vehicles | 24 | €11,422 | €4,785 | -€6,637 | -58.1% |
| Current assets | 29/58 | €31,649 | €29,405 | -€2,244 | -7.1% |
| Stocks and contracts in progress | 3 | €14,473 | €14,473 | = | 0.0% |
| Stocks | 30/36 | €14,473 | €14,473 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,932 | €9,838 | -€2,094 | -17.5% |
| Other amounts receivable | 41 | €11,932 | €9,838 | -€2,094 | -17.5% |
| Cash at bank and in hand | 54/58 | €5,244 | €5,093 | -€150 | -2.9% |
| Total equity and liabilities | 10/49 | €60,117 | €50,334 | -€9,783 | -16.3% |
| Equity | 10/15 | €59,176 | €49,083 | -€10,093 | -17.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | - | -€2,500 | |
| Reserves not available under the articles | 1311 | €2,500 | - | -€2,500 | |
| Tax-exempt reserves | 132 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | €28,176 | €18,083 | -€10,093 | -35.8% |
| Amounts payable | 17/49 | €941 | €1,251 | +€310 | +32.9% |
| Amounts payable within one year | 42/48 | €488 | €397 | -€91 | -18.7% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €93 | - | -€93 | |
| Suppliers | 440/4 | €93 | - | -€93 | |
| Taxes, remuneration and social security | 45 | €367 | €367 | = | 0.0% |
| Taxes | 450/3 | €367 | €367 | = | 0.0% |
| Other amounts payable | 47/48 | €28 | €28 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €453 | €854 | +€401 | +88.5% |
| Non-recurring operating income | 76A | - | €105 | +€105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,925 | €7,539 | -€2,386 | -24.0% |
| Other operating charges | 640/8 | €135 | €392 | +€257 | +191% |
| Gross operating margin | 9900 | €1,810 | -€2,288 | -€4,098 | |
| Operating profit (loss) | 9901 | -€8,249 | -€10,219 | -€1,969 | -23.9% |
| Financial income | 75/76B | - | €478 | +€478 | |
| Recurring financial income | 75 | - | €478 | +€478 | |
| Financial charges | 65/66B | €319 | €352 | +€33 | +10.3% |
| Recurring financial charges | 65 | €319 | €352 | +€33 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,568 | -€10,093 | -€1,524 | -17.8% |
| Income taxes | 67/77 | €172 | - | -€172 | |
| Profit (loss) for the period | 9904 | -€8,740 | -€10,093 | -€1,353 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,740 | -€10,093 | -€1,353 | -15.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 1 November 2026 via checked.be.