CASEAU: 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.
CASEAU
Largest movements
- Cash -€18,408
down €18,408 (-100.0%), from €18,409 to €1
mainly Other debts (-€27,074) and Receivables within one year (-€14,092)
- Receivables within one year +€14,092
up €14,092 (+55.7%), from €25,300 to €39,392
of which Trade receivables: +€14,092
- Tangible fixed assets -€7,993
down €7,993 (-38.9%), from €20,573 to €12,580
of which Plant, machinery and equipment: -€4,983
- Stocks and contracts +€700
up €700 (+70.0%), from €1,000 to €1,700
- Other debts -€27,074
down €27,074 (-56.8%), from €47,663 to €20,589
- Profit (loss) carried forward +€13,299
up €13,299 (+10.0%), from -€132,946 to -€119,647
- Tax, wage and social debts +€3,561
up €3,561 (+51.9%), from €6,862 to €10,423
of which Taxes: +€3,561
- Trade debts -€1,396
down €1,396 (-3.9%), from €35,762 to €34,366
- Gross operating margin +€3,820
up €3,820 (+23.7%), from €16,131 to €19,951
- Taxes -€2,140
down €2,140 (-100%), from €2,140 to €0
- Other operating charges +€1,322
up €1,322 (+912%), from €145 to €1,467
- Depreciation -€1,026
down €1,026 (-17.1%), from €6,009 to €4,983
- Financial charges -€244
down €244 (-54.7%), from €445 to €202
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,335 | €53,725 | -€11,610 | -17.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €20,626 | €12,632 | -€7,993 | -38.8% |
| Tangible fixed assets | 22/27 | €20,573 | €12,580 | -€7,993 | -38.9% |
| Land and buildings | 22 | €4,433 | €4,433 | = | 0.0% |
| Plant, machinery and equipment | 23 | €13,131 | €8,148 | -€4,983 | -38.0% |
| Furniture and vehicles | 24 | €3,010 | €0 | -€3,010 | -100% |
| Financial fixed assets | 28 | €52 | €52 | = | 0.0% |
| Current assets | 29/58 | €44,709 | €41,093 | -€3,617 | -8.1% |
| Stocks and contracts in progress | 3 | €1,000 | €1,700 | +€700 | +70.0% |
| Stocks | 30/36 | €1,000 | €1,700 | +€700 | +70.0% |
| Amounts receivable within one year | 40/41 | €25,300 | €39,392 | +€14,092 | +55.7% |
| Trade receivables | 40 | €25,300 | €39,392 | +€14,092 | +55.7% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €18,409 | €1 | -€18,408 | -100.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €65,335 | €53,725 | -€11,610 | -17.8% |
| Equity | 10/15 | -€24,952 | -€11,653 | +€13,299 | +53.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €87,994 | €87,994 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €85,994 | €85,994 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,946 | -€119,647 | +€13,299 | +10.0% |
| Amounts payable | 17/49 | €90,287 | €65,378 | -€24,909 | -27.6% |
| Amounts payable within one year | 42/48 | €90,287 | €65,378 | -€24,909 | -27.6% |
| Trade debts | 44 | €35,762 | €34,366 | -€1,396 | -3.9% |
| Suppliers | 440/4 | €35,762 | €34,366 | -€1,396 | -3.9% |
| Taxes, remuneration and social security | 45 | €6,862 | €10,423 | +€3,561 | +51.9% |
| Taxes | 450/3 | €6,862 | €10,423 | +€3,561 | +51.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €47,663 | €20,589 | -€27,074 | -56.8% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,009 | €4,983 | -€1,026 | -17.1% |
| Other operating charges | 640/8 | €145 | €1,467 | +€1,322 | +912% |
| Gross operating margin | 9900 | €16,131 | €19,951 | +€3,820 | +23.7% |
| Operating profit (loss) | 9901 | €9,977 | €13,501 | +€3,524 | +35.3% |
| Financial income | 75/76B | €244 | €0 | -€243 | -99.8% |
| Recurring financial income | 75 | €244 | €0 | -€243 | -99.8% |
| Financial charges | 65/66B | €445 | €202 | -€244 | -54.7% |
| Recurring financial charges | 65 | €445 | €202 | -€244 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €9,775 | €13,299 | +€3,524 | +36.1% |
| Income taxes | 67/77 | €2,140 | €0 | -€2,140 | -100% |
| Profit (loss) for the period | 9904 | €7,635 | €13,299 | +€5,664 | +74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,635 | €13,299 | +€5,664 | +74.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.