CASAPOINT: what changed
Two fiscal 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.
CASAPOINT
Largest movements
- Cash -€62,587
down €62,587 (-89.1%), from €70,210 to €7,623
mainly Other debts (-€49,361) and Net result for the year (-€38,032)
- Receivables within one year +€15,400
up €15,400 (+1414.3%), from €1,089 to €16,489
of which Other amounts receivable: +€9,975
- Deferred charges and accrued income -€14,100
no longer reported in 2025 (was €14,100)
- Tangible fixed assets -€8,683
down €8,683 (-17.5%), from €49,724 to €41,042
of which Land and buildings: -€5,121
- Other debts -€49,361
down €49,361 (-41.5%), from €118,985 to €69,624
- Profit (loss) carried forward -€38,032
down €38,032 (-102.6%), from -€37,086 to -€75,118
- Tax, wage and social debts +€23,756
up €23,756 (+68.0%), from €34,926 to €58,682
of which Taxes: +€12,512
- Trade debts -€6,363
down €6,363 (-41.2%), from €15,459 to €9,096
- Turnover -€30,936
down €30,936 (-31.7%), from €97,647 to €66,712
- Purchases and services -€23,894
down €23,894 (-39.3%), from €60,820 to €36,926
- Staff costs +€12,103
up €12,103 (+26.6%), from €45,559 to €57,662
- Gross operating margin -€7,457
down €7,457 (-19.4%), from €38,505 to €31,049
- Financial charges -€1,482
down €1,482 (-64.9%), from €2,283 to €801
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 | €135,284 | €65,284 | -€69,999 | -51.7% |
| Fixed assets | 21/28 | €49,885 | €41,172 | -€8,713 | -17.5% |
| Intangible fixed assets | 21 | €60 | €30 | -€30 | -50.3% |
| Tangible fixed assets | 22/27 | €49,724 | €41,042 | -€8,683 | -17.5% |
| Land and buildings | 22 | €35,674 | €30,554 | -€5,121 | -14.4% |
| Plant, machinery and equipment | 23 | €11,807 | €9,244 | -€2,563 | -21.7% |
| Furniture and vehicles | 24 | €2,244 | €1,245 | -€999 | -44.5% |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €85,399 | €24,112 | -€61,287 | -71.8% |
| Amounts receivable within one year | 40/41 | €1,089 | €16,489 | +€15,400 | +1414.3% |
| Trade receivables | 40 | €1,089 | €6,513 | +€5,424 | +498.2% |
| Other amounts receivable | 41 | - | €9,975 | +€9,975 | |
| Cash at bank and in hand | 54/58 | €70,210 | €7,623 | -€62,587 | -89.1% |
| Deferred charges and accrued income | 490/1 | €14,100 | - | -€14,100 | |
| Total equity and liabilities | 10/49 | €135,284 | €65,284 | -€69,999 | -51.7% |
| Equity | 10/15 | -€34,086 | -€72,118 | -€38,032 | -111.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,086 | -€75,118 | -€38,032 | -102.6% |
| Amounts payable | 17/49 | €169,370 | €137,403 | -€31,967 | -18.9% |
| Amounts payable within one year | 42/48 | €169,370 | €137,403 | -€31,967 | -18.9% |
| Trade debts | 44 | €15,459 | €9,096 | -€6,363 | -41.2% |
| Suppliers | 440/4 | €15,459 | €9,096 | -€6,363 | -41.2% |
| Taxes, remuneration and social security | 45 | €34,926 | €58,682 | +€23,756 | +68.0% |
| Taxes | 450/3 | €8,383 | €20,895 | +€12,512 | +149.2% |
| Remuneration and social security | 454/9 | €26,543 | €37,787 | +€11,245 | +42.4% |
| Other amounts payable | 47/48 | €118,985 | €69,624 | -€49,361 | -41.5% |
| Turnover | 70 | €97,647 | €66,712 | -€30,936 | -31.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €60,820 | €36,926 | -€23,894 | -39.3% |
| Remuneration, social security and pensions | 62 | €45,559 | €57,662 | +€12,103 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,271 | €10,163 | +€892 | +9.6% |
| Other operating charges | 640/8 | €751 | €476 | -€276 | -36.7% |
| Gross operating margin | 9900 | €38,505 | €31,049 | -€7,457 | -19.4% |
| Operating profit (loss) | 9901 | -€17,075 | -€37,251 | -€20,176 | -118.2% |
| Financial income | 75/76B | €0 | €20 | +€20 | +4155.3% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +4155.3% |
| Financial charges | 65/66B | €2,283 | €801 | -€1,482 | -64.9% |
| Recurring financial charges | 65 | €2,283 | €801 | -€1,482 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,358 | -€38,032 | -€18,674 | -96.5% |
| Profit (loss) for the period | 9904 | -€19,358 | -€38,032 | -€18,674 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,358 | -€38,032 | -€18,674 | -96.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.