CAS PROJECTEN: 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 PROJECTEN
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash +€98,952
up €98,952 (+2,030%), from €4,875 to €103,828
mainly Current investments (+€100,000) and Net result for the year (+€152)
- Trade debts -€1,243
down €1,243 (-50.2%), from €2,476 to €1,233
- Financial income +€375
up €375 (+21.3%), from €1,759 to €2,135
- Gross operating margin +€262
up €262 (+17.1%), from -€1,529 to -€1,267
- Financial charges +€125
up €125 (+315%), from €40 to €165
- Other operating charges +€23
up €23 (+4.4%), from €528 to €551
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 | €106,949 | €105,858 | -€1,091 | -1.0% |
| Current assets | 29/58 | €106,949 | €105,858 | -€1,091 | -1.0% |
| Amounts receivable within one year | 40/41 | €2,074 | €2,030 | -€44 | -2.1% |
| Other amounts receivable | 41 | €2,074 | €2,030 | -€44 | -2.1% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €4,875 | €103,828 | +€98,952 | +2,030% |
| Total equity and liabilities | 10/49 | €106,949 | €105,858 | -€1,091 | -1.0% |
| Equity | 10/15 | €101,984 | €102,136 | +€152 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,243 | €90,243 | = | 0.0% |
| Distributable reserves | 133 | €90,243 | €90,243 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,540 | €5,692 | +€152 | +2.7% |
| Amounts payable | 17/49 | €4,965 | €3,722 | -€1,243 | -25.0% |
| Amounts payable within one year | 42/48 | €4,965 | €3,722 | -€1,243 | -25.0% |
| Trade debts | 44 | €2,476 | €1,233 | -€1,243 | -50.2% |
| Suppliers | 440/4 | €2,476 | €1,233 | -€1,243 | -50.2% |
| Other amounts payable | 47/48 | €2,489 | €2,489 | = | 0.0% |
| Other operating charges | 640/8 | €528 | €551 | +€23 | +4.4% |
| Gross operating margin | 9900 | -€1,529 | -€1,267 | +€262 | +17.1% |
| Operating profit (loss) | 9901 | -€2,057 | -€1,818 | +€239 | +11.6% |
| Financial income | 75/76B | €1,759 | €2,135 | +€375 | +21.3% |
| Recurring financial income | 75 | €1,759 | €2,135 | +€375 | +21.3% |
| Financial charges | 65/66B | €40 | €165 | +€125 | +315% |
| Recurring financial charges | 65 | €40 | €165 | +€125 | +315% |
| Profit (loss) for the period before taxes | 9903 | -€337 | €152 | +€489 | |
| Profit (loss) for the period | 9904 | -€337 | €152 | +€489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€337 | €152 | +€489 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.