CASAUBON: 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.
CASAUBON
Largest movements
- Cash +€8,884
up €8,884 (+21.1%), from €42,116 to €51,000
mainly Other debts (+€24,759) and Net result for the year (+€24,398)
- Tangible fixed assets -€2,403
down €2,403 (-35.6%), from €6,748 to €4,345
of which Furniture and vehicles: -€1,929
- Receivables within one year -€972
down €972 (-3.8%), from €25,621 to €24,649
of which Other amounts receivable: -€3,158
- Other debts +€24,759
up €24,759 (+233%), from €10,607 to €35,366
- Profit (loss) carried forward -€10,602
down €10,602 (-35.6%), from €29,763 to €19,161
- Accrued charges and deferred income -€5,084
down €5,084 (-97.2%), from €5,231 to €148
- Tax, wage and social debts -€3,686
down €3,686 (-51.7%), from €7,123 to €3,438
- Gross operating margin +€27,441
up €27,441 (+257%), from €10,663 to €38,104
- Taxes +€7,090
up €7,090 (+385%), from €1,842 to €8,933
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 | €75,743 | €81,401 | +€5,658 | +7.5% |
| Fixed assets | 21/28 | €6,773 | €4,370 | -€2,403 | -35.5% |
| Tangible fixed assets | 22/27 | €6,748 | €4,345 | -€2,403 | -35.6% |
| Plant, machinery and equipment | 23 | €1,098 | €625 | -€473 | -43.1% |
| Furniture and vehicles | 24 | €5,649 | €3,720 | -€1,929 | -34.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €68,970 | €77,031 | +€8,061 | +11.7% |
| Amounts receivable within one year | 40/41 | €25,621 | €24,649 | -€972 | -3.8% |
| Trade receivables | 40 | €22,464 | €24,649 | +€2,185 | +9.7% |
| Other amounts receivable | 41 | €3,158 | - | -€3,158 | |
| Cash at bank and in hand | 54/58 | €42,116 | €51,000 | +€8,884 | +21.1% |
| Deferred charges and accrued income | 490/1 | €1,232 | €1,382 | +€150 | +12.1% |
| Total equity and liabilities | 10/49 | €75,743 | €81,401 | +€5,658 | +7.5% |
| Equity | 10/15 | €50,223 | €39,621 | -€10,602 | -21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,763 | €19,161 | -€10,602 | -35.6% |
| Amounts payable | 17/49 | €25,520 | €41,780 | +€16,260 | +63.7% |
| Amounts payable within one year | 42/48 | €20,288 | €41,632 | +€21,344 | +105% |
| Trade debts | 44 | €2,558 | €2,828 | +€270 | +10.6% |
| Suppliers | 440/4 | €2,558 | €2,828 | +€270 | +10.6% |
| Taxes, remuneration and social security | 45 | €7,123 | €3,438 | -€3,686 | -51.7% |
| Taxes | 450/3 | €7,123 | €3,438 | -€3,686 | -51.7% |
| Other amounts payable | 47/48 | €10,607 | €35,366 | +€24,759 | +233% |
| Accrued charges and deferred income | 492/3 | €5,231 | €148 | -€5,084 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,445 | €3,276 | -€169 | -4.9% |
| Other operating charges | 640/8 | €295 | €321 | +€26 | +8.8% |
| Non-recurring operating charges | 66A | - | €1,092 | +€1,092 | |
| Gross operating margin | 9900 | €10,663 | €38,104 | +€27,441 | +257% |
| Operating profit (loss) | 9901 | €6,923 | €33,415 | +€26,492 | +383% |
| Financial income | 75/76B | - | €60 | +€60 | |
| Recurring financial income | 75 | - | €60 | +€60 | |
| Financial charges | 65/66B | €140 | €145 | +€5 | +3.5% |
| Recurring financial charges | 65 | €140 | €145 | +€5 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €6,783 | €33,331 | +€26,548 | +391% |
| Income taxes | 67/77 | €1,842 | €8,933 | +€7,090 | +385% |
| Profit (loss) for the period | 9904 | €4,941 | €24,398 | +€19,457 | +394% |
| Profit (loss) for the period to be appropriated | 9905 | €4,941 | €24,398 | +€19,457 | +394% |
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 22 October 2026 via checked.be.