CAS Consult: 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 Consult
Largest movements
- Financial fixed assets +€103,450
up €103,450 (+89.8%), from €115,250 to €218,700
- Debts after one year +€67,553
up €67,553 (+33.5%), from €201,766 to €269,319
- Trade debts +€13,294
up €13,294 (+548%), from €2,427 to €15,721
- Profit (loss) carried forward +€12,180
up €12,180 (+11.9%), from €102,025 to €114,205
- Other debts +€11,797
up €11,797 (+77.6%), from €15,203 to €27,000
- Financial charges +€5,239
up €5,239 (+53.9%), from €9,716 to €14,955
- Taxes -€1,525
down €1,525 (-16.3%), from €9,340 to €7,815
- Gross operating margin -€1,060
down €1,060 (-2.4%), from €44,782 to €43,722
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.
Derived cash bridge
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 | €394,478 | €499,314 | +€104,837 | +26.6% |
| Fixed assets | 21/28 | €380,786 | €480,565 | +€99,779 | +26.2% |
| Tangible fixed assets | 22/27 | €265,536 | €261,865 | -€3,671 | -1.4% |
| Land and buildings | 22 | €263,649 | €257,591 | -€6,059 | -2.3% |
| Plant, machinery and equipment | 23 | €1,887 | €1,025 | -€862 | -45.7% |
| Furniture and vehicles | 24 | - | €3,249 | +€3,249 | |
| Financial fixed assets | 28 | €115,250 | €218,700 | +€103,450 | +89.8% |
| Current assets | 29/58 | €13,691 | €18,749 | +€5,058 | +36.9% |
| Amounts receivable within one year | 40/41 | €10,037 | €14,410 | +€4,373 | +43.6% |
| Trade receivables | 40 | €9,377 | €7,168 | -€2,209 | -23.6% |
| Other amounts receivable | 41 | €660 | €7,242 | +€6,583 | +998% |
| Cash at bank and in hand | 54/58 | €3,654 | €4,339 | +€685 | +18.7% |
| Total equity and liabilities | 10/49 | €394,478 | €499,314 | +€104,837 | +26.6% |
| Equity | 10/15 | €126,730 | €138,910 | +€12,180 | +9.6% |
| Contributions | 10/11 | €10,850 | €10,850 | = | 0.0% |
| Reserves | 13 | €13,855 | €13,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,025 | €114,205 | +€12,180 | +11.9% |
| Amounts payable | 17/49 | €267,748 | €360,404 | +€92,657 | +34.6% |
| Amounts payable after more than one year | 17 | €201,766 | €269,319 | +€67,553 | +33.5% |
| Financial debts | 170/4 | €201,766 | €269,319 | +€67,553 | +33.5% |
| Amounts payable within one year | 42/48 | €65,982 | €91,085 | +€25,104 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €32,737 | €33,447 | +€710 | +2.2% |
| Trade debts | 44 | €2,427 | €15,721 | +€13,294 | +548% |
| Suppliers | 440/4 | €2,427 | €15,721 | +€13,294 | +548% |
| Taxes, remuneration and social security | 45 | €15,616 | €14,917 | -€698 | -4.5% |
| Taxes | 450/3 | €11,062 | €9,822 | -€1,239 | -11.2% |
| Remuneration and social security | 454/9 | €4,554 | €5,095 | +€541 | +11.9% |
| Other amounts payable | 47/48 | €15,203 | €27,000 | +€11,797 | +77.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,920 | €6,920 | = | 0.0% |
| Other operating charges | 640/8 | €2,095 | €1,857 | -€238 | -11.3% |
| Gross operating margin | 9900 | €44,782 | €43,722 | -€1,060 | -2.4% |
| Operating profit (loss) | 9901 | €35,767 | €34,944 | -€823 | -2.3% |
| Financial income | 75/76B | €7 | €6 | -€2 | -24.5% |
| Recurring financial income | 75 | €7 | €6 | -€2 | -24.5% |
| Financial charges | 65/66B | €9,716 | €14,955 | +€5,239 | +53.9% |
| Recurring financial charges | 65 | €9,716 | €14,955 | +€5,239 | +53.9% |
| Profit (loss) for the period before taxes | 9903 | €26,058 | €19,995 | -€6,063 | -23.3% |
| Income taxes | 67/77 | €9,340 | €7,815 | -€1,525 | -16.3% |
| Profit (loss) for the period | 9904 | €16,718 | €12,180 | -€4,538 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,718 | €12,180 | -€4,538 | -27.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.