CasFinCom: 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.
CasFinCom
Largest movements
- Current investments +€30,000
up €30,000 (+18.8%), from €160,000 to €190,000
- Cash +€24,458
up €24,458 (+142.5%), from €17,162 to €41,620
mainly Net result for the year (+€85,456) and Receivables within one year (+€5,765)
- Receivables within one year -€5,765
down €5,765 (-52.0%), from €11,092 to €5,327
- Profit (loss) carried forward +€41,956
up €41,956 (+29.0%), from €144,658 to €186,614
- Tax, wage and social debts +€4,189
up €4,189 (+538.7%), from €778 to €4,967
- Gross operating margin +€2,836
up €2,836 (+3.0%), from €94,383 to €97,219
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 | €191,972 | €238,700 | +€46,728 | +24.3% |
| Fixed assets | 21/28 | €2,341 | - | -€2,341 | |
| Tangible fixed assets | 22/27 | €2,341 | - | -€2,341 | |
| Furniture and vehicles | 24 | €2,341 | - | -€2,341 | |
| Current assets | 29/58 | €189,631 | €238,700 | +€49,069 | +25.9% |
| Amounts receivable within one year | 40/41 | €11,092 | €5,327 | -€5,765 | -52.0% |
| Other amounts receivable | 41 | €11,092 | €5,327 | -€5,765 | -52.0% |
| Current investments | 50/53 | €160,000 | €190,000 | +€30,000 | +18.8% |
| Cash at bank and in hand | 54/58 | €17,162 | €41,620 | +€24,458 | +142.5% |
| Deferred charges and accrued income | 490/1 | €1,376 | €1,753 | +€376 | +27.3% |
| Total equity and liabilities | 10/49 | €191,972 | €238,700 | +€46,728 | +24.3% |
| Equity | 10/15 | €147,158 | €189,114 | +€41,956 | +28.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €144,658 | €186,614 | +€41,956 | +29.0% |
| Amounts payable | 17/49 | €44,814 | €49,586 | +€4,772 | +10.6% |
| Amounts payable within one year | 42/48 | €44,667 | €49,586 | +€4,919 | +11.0% |
| Trade debts | 44 | €389 | €1,119 | +€730 | +187.8% |
| Suppliers | 440/4 | €389 | €1,119 | +€730 | +187.8% |
| Taxes, remuneration and social security | 45 | €778 | €4,967 | +€4,189 | +538.7% |
| Taxes | 450/3 | €778 | €4,967 | +€4,189 | +538.7% |
| Other amounts payable | 47/48 | €43,500 | €43,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €147 | - | -€147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,175 | €2,341 | -€834 | -26.3% |
| Other operating charges | 640/8 | €593 | €470 | -€123 | -20.8% |
| Gross operating margin | 9900 | €94,383 | €97,219 | +€2,836 | +3.0% |
| Operating profit (loss) | 9901 | €90,615 | €94,408 | +€3,793 | +4.2% |
| Financial income | 75/76B | €3,358 | €2,677 | -€681 | -20.3% |
| Recurring financial income | 75 | €3,358 | €2,677 | -€681 | -20.3% |
| Financial charges | 65/66B | €114 | €154 | +€40 | +35.1% |
| Recurring financial charges | 65 | €114 | €154 | +€40 | +35.1% |
| Profit (loss) for the period before taxes | 9903 | €93,859 | €96,932 | +€3,073 | +3.3% |
| Income taxes | 67/77 | €10,915 | €11,476 | +€561 | +5.1% |
| Profit (loss) for the period | 9904 | €82,944 | €85,456 | +€2,512 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €82,944 | €85,456 | +€2,512 | +3.0% |
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 30 September 2026 via checked.be.