CASANN: 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.
CASANN
Largest movements
- Cash +€66,819
up €66,819 (+251%), from €26,581 to €93,400
mainly Depreciation (+€30,596) and Other debts (+€23,802)
- Tangible fixed assets -€30,596
down €30,596 (-46.3%), from €66,104 to €35,508
- Receivables within one year +€2,336
up €2,336 (+117%), from €1,995 to €4,331
of which Trade receivables: +€4,170
- Other debts +€23,802
up €23,802 (+30.4%), from €78,367 to €102,169
- Profit (loss) carried forward +€14,420
up €14,420 (+26.7%), from -€54,097 to -€39,677
- Gross operating margin +€70,237
up €70,237, from -€21,084 to €49,153
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 | €98,915 | €137,736 | +€38,821 | +39.2% |
| Fixed assets | 21/28 | €66,114 | €35,518 | -€30,596 | -46.3% |
| Tangible fixed assets | 22/27 | €66,104 | €35,508 | -€30,596 | -46.3% |
| Furniture and vehicles | 24 | €66,104 | €35,508 | -€30,596 | -46.3% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €32,801 | €102,217 | +€69,417 | +212% |
| Amounts receivable within one year | 40/41 | €1,995 | €4,331 | +€2,336 | +117% |
| Trade receivables | 40 | - | €4,170 | +€4,170 | |
| Other amounts receivable | 41 | €1,995 | €161 | -€1,834 | -91.9% |
| Cash at bank and in hand | 54/58 | €26,581 | €93,400 | +€66,819 | +251% |
| Deferred charges and accrued income | 490/1 | €4,224 | €4,486 | +€262 | +6.2% |
| Total equity and liabilities | 10/49 | €98,915 | €137,736 | +€38,821 | +39.2% |
| Equity | 10/15 | €18,982 | €33,401 | +€14,420 | +76.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,879 | €66,879 | = | 0.0% |
| Distributable reserves | 133 | €66,879 | €66,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,097 | -€39,677 | +€14,420 | +26.7% |
| Amounts payable | 17/49 | €79,933 | €104,334 | +€24,401 | +30.5% |
| Amounts payable within one year | 42/48 | €79,933 | €104,334 | +€24,401 | +30.5% |
| Trade debts | 44 | €542 | €550 | +€7 | +1.4% |
| Suppliers | 440/4 | €542 | €550 | +€7 | +1.4% |
| Taxes, remuneration and social security | 45 | €1,024 | €1,615 | +€592 | +57.8% |
| Taxes | 450/3 | €1,024 | €1,615 | +€592 | +57.8% |
| Other amounts payable | 47/48 | €78,367 | €102,169 | +€23,802 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,596 | €30,596 | = | 0.0% |
| Other operating charges | 640/8 | €3,599 | €3,114 | -€486 | -13.5% |
| Gross operating margin | 9900 | -€21,084 | €49,153 | +€70,237 | |
| Operating profit (loss) | 9901 | -€55,279 | €15,444 | +€70,723 | |
| Financial income | 75/76B | €150 | - | -€150 | |
| Recurring financial income | 75 | €150 | - | -€150 | |
| Financial charges | 65/66B | €114 | €319 | +€205 | +179% |
| Recurring financial charges | 65 | €114 | €319 | +€205 | +179% |
| Profit (loss) for the period before taxes | 9903 | -€55,243 | €15,125 | +€70,368 | |
| Income taxes | 67/77 | €714 | €705 | -€9 | -1.2% |
| Profit (loss) for the period | 9904 | -€55,957 | €14,420 | +€70,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,957 | €14,420 | +€70,377 |
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 28 October 2026 via checked.be.