Casart: 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.
Casart
Largest movements
- Cash -€70,615
down €70,615 (-47.1%), from €149,941 to €79,326
mainly Other debts (-€68,200) and Contributions, distributions and other (-€16,500)
- Receivables within one year +€2,157
up €2,157 (+7.1%), from €30,314 to €32,471
of which Other amounts receivable: +€3,394
- Other debts -€68,200
down €68,200 (-80.5%), from €84,700 to €16,500
- Gross operating margin -€84,754
down €84,754 (-77.0%), from €110,005 to €25,251
- Taxes -€17,844
down €17,844 (-77.3%), from €23,079 to €5,235
- Other operating charges +€1,297
up €1,297 (+102.8%), from €1,261 to €2,558
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 | €186,053 | €119,223 | -€66,830 | -35.9% |
| Fixed assets | 21/28 | €4,596 | €4,531 | -€65 | -1.4% |
| Tangible fixed assets | 22/27 | €4,596 | €4,531 | -€65 | -1.4% |
| Furniture and vehicles | 24 | €4,596 | €4,531 | -€65 | -1.4% |
| Current assets | 29/58 | €181,457 | €114,692 | -€66,765 | -36.8% |
| Amounts receivable within one year | 40/41 | €30,314 | €32,471 | +€2,157 | +7.1% |
| Trade receivables | 40 | €20,795 | €19,558 | -€1,237 | -5.9% |
| Other amounts receivable | 41 | €9,520 | €12,913 | +€3,394 | +35.7% |
| Cash at bank and in hand | 54/58 | €149,941 | €79,326 | -€70,615 | -47.1% |
| Deferred charges and accrued income | 490/1 | €1,202 | €2,895 | +€1,693 | +140.9% |
| Total equity and liabilities | 10/49 | €186,053 | €119,223 | -€66,830 | -35.9% |
| Equity | 10/15 | €99,381 | €99,353 | -€29 | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €97,827 | €97,827 | = | 0.0% |
| Distributable reserves | 133 | €97,827 | €97,827 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55 | €26 | -€29 | -52.5% |
| Amounts payable | 17/49 | €86,671 | €19,871 | -€66,801 | -77.1% |
| Amounts payable within one year | 42/48 | €86,671 | €19,871 | -€66,801 | -77.1% |
| Trade debts | 44 | €1,971 | €3,371 | +€1,399 | +71.0% |
| Suppliers | 440/4 | €1,971 | €3,371 | +€1,399 | +71.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €84,700 | €16,500 | -€68,200 | -80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €966 | +€357 | +58.7% |
| Other operating charges | 640/8 | €1,261 | €2,558 | +€1,297 | +102.8% |
| Gross operating margin | 9900 | €110,005 | €25,251 | -€84,754 | -77.0% |
| Operating profit (loss) | 9901 | €108,136 | €21,727 | -€86,408 | -79.9% |
| Financial income | 75/76B | €238 | €313 | +€75 | +31.7% |
| Recurring financial income | 75 | €238 | €313 | +€75 | +31.7% |
| Financial charges | 65/66B | €539 | €334 | -€205 | -38.0% |
| Recurring financial charges | 65 | €539 | €334 | -€205 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €107,834 | €21,706 | -€86,128 | -79.9% |
| Income taxes | 67/77 | €23,079 | €5,235 | -€17,844 | -77.3% |
| Profit (loss) for the period | 9904 | €84,755 | €16,471 | -€68,283 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €84,755 | €16,471 | -€68,283 | -80.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.