CasarConsulting: 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.
CasarConsulting
Largest movements
- Cash +€27,997
up €27,997 (+8.6%), from €323,778 to €351,776
mainly Net result for the year (+€34,163) and Receivables within one year (+€1,340)
- Reserves +€34,163
up €34,163 (+11.0%), from €309,845 to €344,008
- Tax, wage and social debts -€5,407
down €5,407 (-26.8%), from €20,179 to €14,773
- Gross operating margin -€51,724
down €51,724 (-51.6%), from €100,330 to €48,606
- Taxes -€14,441
down €14,441 (-49.9%), from €28,944 to €14,503
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 | €342,019 | €368,609 | +€26,590 | +7.8% |
| Fixed assets | 21/28 | €277 | €0 | -€277 | -100% |
| Tangible fixed assets | 22/27 | €277 | €0 | -€277 | -100% |
| Land and buildings | 22 | €277 | €0 | -€277 | -100% |
| Current assets | 29/58 | €341,742 | €368,609 | +€26,867 | +7.9% |
| Amounts receivable within one year | 40/41 | €16,807 | €15,467 | -€1,340 | -8.0% |
| Trade receivables | 40 | €16,807 | €15,428 | -€1,379 | -8.2% |
| Other amounts receivable | 41 | €0 | €39 | +€39 | |
| Cash at bank and in hand | 54/58 | €323,778 | €351,776 | +€27,997 | +8.6% |
| Deferred charges and accrued income | 490/1 | €1,157 | €1,367 | +€210 | +18.2% |
| Total equity and liabilities | 10/49 | €342,019 | €368,609 | +€26,590 | +7.8% |
| Equity | 10/15 | €316,045 | €350,208 | +€34,163 | +10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €309,845 | €344,008 | +€34,163 | +11.0% |
| Distributable reserves | 133 | €309,845 | €344,008 | +€34,163 | +11.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €25,974 | €18,401 | -€7,573 | -29.2% |
| Amounts payable within one year | 42/48 | €24,640 | €17,694 | -€6,946 | -28.2% |
| Trade debts | 44 | €4,000 | €2,814 | -€1,186 | -29.7% |
| Suppliers | 440/4 | €4,000 | €2,814 | -€1,186 | -29.7% |
| Taxes, remuneration and social security | 45 | €20,179 | €14,773 | -€5,407 | -26.8% |
| Taxes | 450/3 | €20,179 | €14,773 | -€5,407 | -26.8% |
| Other amounts payable | 47/48 | €461 | €107 | -€354 | -76.7% |
| Accrued charges and deferred income | 492/3 | €1,334 | €707 | -€627 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €984 | €277 | -€707 | -71.8% |
| Other operating charges | 640/8 | €1,255 | €1,352 | +€97 | +7.7% |
| Gross operating margin | 9900 | €100,330 | €48,606 | -€51,724 | -51.6% |
| Operating profit (loss) | 9901 | €98,091 | €46,977 | -€51,114 | -52.1% |
| Financial income | 75/76B | €1,155 | €1,793 | +€638 | +55.2% |
| Recurring financial income | 75 | €1,155 | €1,793 | +€638 | +55.2% |
| Financial charges | 65/66B | €63 | €103 | +€39 | +62.2% |
| Recurring financial charges | 65 | €63 | €103 | +€39 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | €99,182 | €48,666 | -€50,516 | -50.9% |
| Income taxes | 67/77 | €28,944 | €14,503 | -€14,441 | -49.9% |
| Profit (loss) for the period | 9904 | €70,238 | €34,163 | -€36,075 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,238 | €34,163 | -€36,075 | -51.4% |
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 23 October 2026 via checked.be.