Cas Supervision: 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 Supervision
Largest movements
- Cash +€11,715
up €11,715 (+472.6%), from €2,479 to €14,193
mainly Receivables within one year (+€10,158) and Net result for the year (+€7,957)
- Receivables within one year -€10,158
down €10,158 (-42.0%), from €24,168 to €14,010
of which Trade receivables: -€10,810
- Tangible fixed assets +€4,079
up €4,079 (+374.7%), from €1,089 to €5,167
of which Furniture and vehicles: +€4,321
- Deferred charges and accrued income -€726
down €726 (-100.0%), from €726 to €0
- Reserves +€7,957
up €7,957 (+130.0%), from €6,123 to €14,080
- Other debts -€3,744
down €3,744 (-27.8%), from €13,457 to €9,713
- Tax, wage and social debts +€2,111
up €2,111 (+47.1%), from €4,484 to €6,595
- Trade debts -€1,640
down €1,640 (-86.4%), from €1,897 to €257
- Gross operating margin +€11,514
up €11,514 (+109.9%), from €10,480 to €21,994
- Financial charges +€7,747
up €7,747 (+469.9%), from €1,649 to €9,396
- Taxes +€1,313
up €1,313 (+51.7%), from €2,539 to €3,852
- Depreciation +€558
up €558 (+465.3%), from €120 to €678
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.
Cash bridge derived
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 | €28,461 | €33,371 | +€4,910 | +17.3% |
| Fixed assets | 21/28 | €1,089 | €5,167 | +€4,079 | +374.7% |
| Tangible fixed assets | 22/27 | €1,089 | €5,167 | +€4,079 | +374.7% |
| Plant, machinery and equipment | 23 | €1,089 | €847 | -€242 | -22.2% |
| Furniture and vehicles | 24 | - | €4,321 | +€4,321 | |
| Current assets | 29/58 | €27,373 | €28,203 | +€831 | +3.0% |
| Amounts receivable within one year | 40/41 | €24,168 | €14,010 | -€10,158 | -42.0% |
| Trade receivables | 40 | €24,168 | €13,358 | -€10,810 | -44.7% |
| Other amounts receivable | 41 | - | €652 | +€652 | |
| Cash at bank and in hand | 54/58 | €2,479 | €14,193 | +€11,715 | +472.6% |
| Deferred charges and accrued income | 490/1 | €726 | €0 | -€726 | -100.0% |
| Total equity and liabilities | 10/49 | €28,461 | €33,371 | +€4,910 | +17.3% |
| Equity | 10/15 | €8,623 | €16,580 | +€7,957 | +92.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €6,123 | €14,080 | +€7,957 | +130.0% |
| Distributable reserves | 133 | €6,123 | €14,080 | +€7,957 | +130.0% |
| Amounts payable | 17/49 | €19,839 | €16,791 | -€3,048 | -15.4% |
| Amounts payable within one year | 42/48 | €19,839 | €16,565 | -€3,274 | -16.5% |
| Trade debts | 44 | €1,897 | €257 | -€1,640 | -86.4% |
| Suppliers | 440/4 | €1,897 | €257 | -€1,640 | -86.4% |
| Taxes, remuneration and social security | 45 | €4,484 | €6,595 | +€2,111 | +47.1% |
| Taxes | 450/3 | €4,484 | €6,595 | +€2,111 | +47.1% |
| Other amounts payable | 47/48 | €13,457 | €9,713 | -€3,744 | -27.8% |
| Accrued charges and deferred income | 492/3 | - | €226 | +€226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120 | €678 | +€558 | +465.3% |
| Other operating charges | 640/8 | €50 | €120 | +€70 | +140.0% |
| Gross operating margin | 9900 | €10,480 | €21,994 | +€11,514 | +109.9% |
| Operating profit (loss) | 9901 | €10,310 | €21,197 | +€10,886 | +105.6% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,649 | €9,396 | +€7,747 | +469.9% |
| Recurring financial charges | 65 | €1,649 | €9,396 | +€7,747 | +469.9% |
| Profit (loss) for the period before taxes | 9903 | €8,662 | €11,809 | +€3,148 | +36.3% |
| Income taxes | 67/77 | €2,539 | €3,852 | +€1,313 | +51.7% |
| Profit (loss) for the period | 9904 | €6,123 | €7,957 | +€1,835 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,123 | €7,957 | +€1,835 | +30.0% |
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 10 October 2026 via checked.be.