Caseus Consulting: 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.
Caseus Consulting
Largest movements
- Cash -€9,922
down €9,922 (-15.0%), from €66,234 to €56,312
mainly Other debts (-€26,349) and Receivables within one year (-€9,500)
- Receivables within one year +€9,500
new in 2025: €9,500
- Tangible fixed assets +€3,258
new in 2025: €3,258
- Profit (loss) carried forward +€32,854
up €32,854 (+358.1%), from €9,175 to €42,029
- Other debts -€26,349
down €26,349 (-88.1%), from €29,910 to €3,561
- Tax, wage and social debts -€3,920
down €3,920 (-15.5%), from €25,326 to €21,406
of which Remuneration and social security: -€2,235
- Gross operating margin +€1,592
up €1,592 (+3.7%), from €43,035 to €44,627
- Other operating charges +€1,030
up €1,030 (+332.3%), from €310 to €1,340
- Depreciation +€842
new in 2025: €842
- Financial charges +€772
up €772 (+636.8%), from €121 to €893
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 | €66,411 | €69,104 | +€2,694 | +4.1% |
| Fixed assets | 21/28 | - | €3,258 | +€3,258 | |
| Tangible fixed assets | 22/27 | - | €3,258 | +€3,258 | |
| Furniture and vehicles | 24 | - | €3,258 | +€3,258 | |
| Current assets | 29/58 | €66,411 | €65,846 | -€565 | -0.9% |
| Amounts receivable within one year | 40/41 | - | €9,500 | +€9,500 | |
| Trade receivables | 40 | - | €9,500 | +€9,500 | |
| Cash at bank and in hand | 54/58 | €66,234 | €56,312 | -€9,922 | -15.0% |
| Deferred charges and accrued income | 490/1 | €177 | €34 | -€143 | -80.8% |
| Total equity and liabilities | 10/49 | €66,411 | €69,104 | +€2,694 | +4.1% |
| Equity | 10/15 | €11,175 | €44,029 | +€32,854 | +294.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,175 | €42,029 | +€32,854 | +358.1% |
| Amounts payable | 17/49 | €55,236 | €25,076 | -€30,161 | -54.6% |
| Amounts payable within one year | 42/48 | €55,236 | €25,076 | -€30,161 | -54.6% |
| Trade debts | 44 | - | €108 | +€108 | |
| Suppliers | 440/4 | - | €108 | +€108 | |
| Taxes, remuneration and social security | 45 | €25,326 | €21,406 | -€3,920 | -15.5% |
| Taxes | 450/3 | €20,819 | €19,135 | -€1,685 | -8.1% |
| Remuneration and social security | 454/9 | €4,507 | €2,271 | -€2,235 | -49.6% |
| Other amounts payable | 47/48 | €29,910 | €3,561 | -€26,349 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €842 | +€842 | |
| Other operating charges | 640/8 | €310 | €1,340 | +€1,030 | +332.3% |
| Gross operating margin | 9900 | €43,035 | €44,627 | +€1,592 | +3.7% |
| Operating profit (loss) | 9901 | €42,725 | €42,446 | -€280 | -0.7% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €121 | €893 | +€772 | +636.8% |
| Recurring financial charges | 65 | €121 | €893 | +€772 | +636.8% |
| Profit (loss) for the period before taxes | 9903 | €42,604 | €41,556 | -€1,048 | -2.5% |
| Income taxes | 67/77 | €8,729 | €8,702 | -€27 | -0.3% |
| Profit (loss) for the period | 9904 | €33,875 | €32,854 | -€1,021 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,875 | €32,854 | -€1,021 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.