CASAIUS: 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.
CASAIUS
Largest movements
- Current investments -€30,000
down €30,000 (-28.8%), from €104,196 to €74,196
- Cash +€26,846
up €26,846 (+111%), from €24,283 to €51,128
mainly Current investments (+€30,000) and Other debts (+€28,116)
- Receivables within one year +€23,145
up €23,145 (+21.1%), from €109,766 to €132,911
of which Trade receivables: +€24,600
- Tangible fixed assets -€11,369
down €11,369 (-4.4%), from €255,632 to €244,263
of which Other tangible fixed assets: -€13,820
- Other debts +€28,116
up €28,116 (+22.4%), from €125,615 to €153,732
- Reserves -€17,963
down €17,963 (-5.9%), from €304,988 to €287,025
of which Distributable reserves: -€17,963
- Debts after one year -€7,125
down €7,125 (-56.8%), from €12,537 to €5,412
- Gross operating margin +€9,959
up €9,959 (+15.4%), from €64,848 to €74,807
- Taxes +€3,740
up €3,740 (+38.2%), from €9,779 to €13,518
- Depreciation +€1,345
up €1,345 (+5.4%), from €25,089 to €26,434
- Financial charges -€872
down €872 (-6.7%), from €13,066 to €12,194
- Financial income +€788
up €788, from €0 to €788
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 | €496,060 | €504,552 | +€8,492 | +1.7% |
| Fixed assets | 21/28 | €255,632 | €244,263 | -€11,369 | -4.4% |
| Tangible fixed assets | 22/27 | €255,632 | €244,263 | -€11,369 | -4.4% |
| Land and buildings | 22 | €50,518 | €53,912 | +€3,394 | +6.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €18,726 | €17,782 | -€944 | -5.0% |
| Other tangible fixed assets | 26 | €186,388 | €172,568 | -€13,820 | -7.4% |
| Current assets | 29/58 | €240,428 | €260,290 | +€19,862 | +8.3% |
| Amounts receivable within one year | 40/41 | €109,766 | €132,911 | +€23,145 | +21.1% |
| Trade receivables | 40 | €107,988 | €132,588 | +€24,600 | +22.8% |
| Other amounts receivable | 41 | €1,778 | €323 | -€1,455 | -81.8% |
| Current investments | 50/53 | €104,196 | €74,196 | -€30,000 | -28.8% |
| Cash at bank and in hand | 54/58 | €24,283 | €51,128 | +€26,846 | +111% |
| Deferred charges and accrued income | 490/1 | €2,183 | €2,054 | -€129 | -5.9% |
| Total equity and liabilities | 10/49 | €496,060 | €504,552 | +€8,492 | +1.7% |
| Equity | 10/15 | €317,388 | €299,425 | -€17,963 | -5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €304,988 | €287,025 | -€17,963 | -5.9% |
| Tax-exempt reserves | 132 | €55,295 | €55,295 | = | 0.0% |
| Distributable reserves | 133 | €249,694 | €231,731 | -€17,963 | -7.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €178,672 | €205,127 | +€26,455 | +14.8% |
| Amounts payable after more than one year | 17 | €12,537 | €5,412 | -€7,125 | -56.8% |
| Financial debts | 170/4 | €12,537 | €5,412 | -€7,125 | -56.8% |
| Amounts payable within one year | 42/48 | €159,073 | €192,994 | +€33,922 | +21.3% |
| Current portion of amounts payable after more than one year | 42 | €7,024 | €7,125 | +€102 | +1.4% |
| Financial debts | 43 | €8,099 | €8,067 | -€33 | -0.4% |
| Credit institutions | 430/8 | €8,099 | €8,067 | -€33 | -0.4% |
| Trade debts | 44 | €11,826 | €16,596 | +€4,770 | +40.3% |
| Suppliers | 440/4 | €11,826 | €16,596 | +€4,770 | +40.3% |
| Taxes, remuneration and social security | 45 | €6,508 | €7,474 | +€966 | +14.8% |
| Taxes | 450/3 | €6,508 | €7,474 | +€966 | +14.8% |
| Other amounts payable | 47/48 | €125,615 | €153,732 | +€28,116 | +22.4% |
| Accrued charges and deferred income | 492/3 | €7,062 | €6,721 | -€341 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,089 | €26,434 | +€1,345 | +5.4% |
| Other operating charges | 640/8 | €1,349 | €1,411 | +€62 | +4.6% |
| Gross operating margin | 9900 | €64,848 | €74,807 | +€9,959 | +15.4% |
| Operating profit (loss) | 9901 | €38,411 | €46,962 | +€8,551 | +22.3% |
| Financial income | 75/76B | €0 | €788 | +€788 | |
| Recurring financial income | 75 | €0 | €788 | +€788 | |
| Financial charges | 65/66B | €13,066 | €12,194 | -€872 | -6.7% |
| Recurring financial charges | 65 | €13,066 | €12,194 | -€872 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €25,344 | €35,555 | +€10,211 | +40.3% |
| Income taxes | 67/77 | €9,779 | €13,518 | +€3,740 | +38.2% |
| Profit (loss) for the period | 9904 | €15,566 | €22,037 | +€6,471 | +41.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,566 | €22,037 | +€6,471 | +41.6% |
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 13 October 2026 via checked.be.