CASEVIL: 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.
CASEVIL
Largest movements
- Receivables within one year +€30,172
up €30,172 (+64.1%), from €47,069 to €77,241
of which Other amounts receivable: +€28,896
- Cash +€6,223
up €6,223 (+752.3%), from €827 to €7,050
mainly Net result for the year (+€21,861) and Tax, wage and social debts (+€13,013)
- Tangible fixed assets -€4,956
down €4,956 (-35.6%), from €13,920 to €8,964
- Reserves +€21,861
up €21,861 (+60.7%), from €35,995 to €57,856
- Tax, wage and social debts +€13,013
up €13,013 (+98.5%), from €13,215 to €26,228
of which Taxes: +€6,756
- Trade debts -€2,347
down €2,347 (-61.1%), from €3,841 to €1,494
- Accrued charges and deferred income -€1,200
no longer reported in 2025 (was €1,200)
- Depreciation +€4,008
up €4,008 (+422.9%), from €948 to €4,956
- Staff costs +€3,149
up €3,149 (+71.8%), from €4,386 to €7,535
- Gross operating margin +€3,128
up €3,128 (+8.1%), from €38,758 to €41,886
- Taxes -€1,754
down €1,754 (-14.7%), from €11,956 to €10,202
- Financial income +€1,005
up €1,005 (+46.0%), from €2,184 to €3,189
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 | €62,103 | €93,430 | +€31,327 | +50.4% |
| Fixed assets | 21/28 | €14,095 | €9,139 | -€4,956 | -35.2% |
| Tangible fixed assets | 22/27 | €13,920 | €8,964 | -€4,956 | -35.6% |
| Furniture and vehicles | 24 | €13,920 | €8,964 | -€4,956 | -35.6% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €48,008 | €84,291 | +€36,283 | +75.6% |
| Amounts receivable within one year | 40/41 | €47,069 | €77,241 | +€30,172 | +64.1% |
| Trade receivables | 40 | €1,438 | €2,714 | +€1,276 | +88.8% |
| Other amounts receivable | 41 | €45,631 | €74,527 | +€28,896 | +63.3% |
| Cash at bank and in hand | 54/58 | €827 | €7,050 | +€6,223 | +752.3% |
| Deferred charges and accrued income | 490/1 | €112 | - | -€112 | |
| Total equity and liabilities | 10/49 | €62,103 | €93,430 | +€31,327 | +50.4% |
| Equity | 10/15 | €43,847 | €65,708 | +€21,861 | +49.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,995 | €57,856 | +€21,861 | +60.7% |
| Distributable reserves | 133 | €35,995 | €57,856 | +€21,861 | +60.7% |
| Profit (loss) carried forward | 14 | €2,852 | €2,852 | +€0 | 0.0% |
| Amounts payable | 17/49 | €18,256 | €27,722 | +€9,466 | +51.9% |
| Amounts payable within one year | 42/48 | €17,056 | €27,722 | +€10,666 | +62.5% |
| Trade debts | 44 | €3,841 | €1,494 | -€2,347 | -61.1% |
| Suppliers | 440/4 | €3,841 | €1,494 | -€2,347 | -61.1% |
| Taxes, remuneration and social security | 45 | €13,215 | €26,228 | +€13,013 | +98.5% |
| Taxes | 450/3 | €13,215 | €19,971 | +€6,756 | +51.1% |
| Remuneration and social security | 454/9 | - | €6,257 | +€6,257 | |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Remuneration, social security and pensions | 62 | €4,386 | €7,535 | +€3,149 | +71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €948 | €4,956 | +€4,008 | +422.9% |
| Other operating charges | 640/8 | €37 | €271 | +€234 | +628.5% |
| Gross operating margin | 9900 | €38,758 | €41,886 | +€3,128 | +8.1% |
| Operating profit (loss) | 9901 | €33,387 | €29,124 | -€4,263 | -12.8% |
| Financial income | 75/76B | €2,184 | €3,189 | +€1,005 | +46.0% |
| Recurring financial income | 75 | €2,184 | €3,189 | +€1,005 | +46.0% |
| Financial charges | 65/66B | €264 | €250 | -€14 | -5.2% |
| Recurring financial charges | 65 | €264 | €250 | -€14 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €35,307 | €32,063 | -€3,244 | -9.2% |
| Income taxes | 67/77 | €11,956 | €10,202 | -€1,754 | -14.7% |
| Profit (loss) for the period | 9904 | €23,351 | €21,861 | -€1,490 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,351 | €21,861 | -€1,490 | -6.4% |
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 7 October 2026 via checked.be.