CASE 2000: 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.
CASE 2000
Largest movements
- Cash +€45,861
up €45,861 (+70.5%), from €65,013 to €110,874
mainly Accrued charges and deferred income (+€23,275) and Depreciation (+€22,239)
- Tangible fixed assets -€21,632
down €21,632 (-16.4%), from €132,167 to €110,534
of which Land and buildings: -€22,041
- Accrued charges and deferred income +€23,275
new in 2025: €23,275
- Tax, wage and social debts -€7,448
down €7,448 (-82.8%), from €9,000 to €1,552
- Profit (loss) carried forward +€6,807
up €6,807 (+8.1%), from €83,995 to €90,801
- Gross operating margin -€2,378
down €2,378 (-6.4%), from €37,250 to €34,872
- Taxes -€1,492
down €1,492 (-34.8%), from €4,294 to €2,802
- Financial income +€1,344
up €1,344 (+105.4%), from €1,275 to €2,619
- Other operating charges +€893
up €893 (+19.1%), from €4,682 to €5,575
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 | €228,672 | €252,703 | +€24,031 | +10.5% |
| Fixed assets | 21/28 | €157,297 | €135,664 | -€21,632 | -13.8% |
| Tangible fixed assets | 22/27 | €132,167 | €110,534 | -€21,632 | -16.4% |
| Land and buildings | 22 | €132,167 | €110,126 | -€22,041 | -16.7% |
| Furniture and vehicles | 24 | - | €408 | +€408 | |
| Financial fixed assets | 28 | €25,130 | €25,130 | = | 0.0% |
| Current assets | 29/58 | €71,375 | €117,039 | +€45,663 | +64.0% |
| Amounts receivable within one year | 40/41 | €6,362 | €6,165 | -€198 | -3.1% |
| Other amounts receivable | 41 | €6,362 | €6,165 | -€198 | -3.1% |
| Cash at bank and in hand | 54/58 | €65,013 | €110,874 | +€45,861 | +70.5% |
| Total equity and liabilities | 10/49 | €228,672 | €252,703 | +€24,031 | +10.5% |
| Equity | 10/15 | €218,795 | €225,601 | +€6,807 | +3.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €110,011 | €110,011 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,211 | €3,211 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,211 | €3,211 | = | 0.0% |
| Distributable reserves | 133 | €106,800 | €106,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,995 | €90,801 | +€6,807 | +8.1% |
| Amounts payable | 17/49 | €9,877 | €27,102 | +€17,225 | +174.4% |
| Amounts payable within one year | 42/48 | €9,877 | €3,827 | -€6,051 | -61.3% |
| Trade debts | 44 | €877 | €2,275 | +€1,397 | +159.3% |
| Suppliers | 440/4 | €877 | €2,275 | +€1,397 | +159.3% |
| Taxes, remuneration and social security | 45 | €9,000 | €1,552 | -€7,448 | -82.8% |
| Taxes | 450/3 | €9,000 | €1,552 | -€7,448 | -82.8% |
| Accrued charges and deferred income | 492/3 | - | €23,275 | +€23,275 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,041 | €22,239 | +€199 | +0.9% |
| Other operating charges | 640/8 | €4,682 | €5,575 | +€893 | +19.1% |
| Gross operating margin | 9900 | €37,250 | €34,872 | -€2,378 | -6.4% |
| Operating profit (loss) | 9901 | €10,528 | €7,058 | -€3,470 | -33.0% |
| Financial income | 75/76B | €1,275 | €2,619 | +€1,344 | +105.4% |
| Recurring financial income | 75 | €1,275 | €2,619 | +€1,344 | +105.4% |
| Financial charges | 65/66B | - | €69 | +€69 | |
| Recurring financial charges | 65 | - | €69 | +€69 | |
| Profit (loss) for the period before taxes | 9903 | €11,803 | €9,608 | -€2,195 | -18.6% |
| Income taxes | 67/77 | €4,294 | €2,802 | -€1,492 | -34.8% |
| Profit (loss) for the period | 9904 | €7,509 | €6,807 | -€702 | -9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,509 | €6,807 | -€702 | -9.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.