CASI INSTITUTE: 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.
CASI INSTITUTE
Largest movements
- Receivables within one year +€113,505
up €113,505 (+126%), from €89,993 to €203,499
of which Trade receivables: +€61,622
- Cash -€29,052
down €29,052 (-27.2%), from €106,769 to €77,717
mainly Receivables within one year (-€113,505)
- Debts within one year +€59,220
up €59,220 (+106%), from €56,059 to €115,279
- Equity +€25,233
up €25,233 (+22.8%), from €110,703 to €135,936
of which Contributions: +€194,500
- Purchases and services -€156,208
no longer reported in 2023 (was €156,208)
- Gross operating margin +€3,960
up €3,960 (+18.5%), from €21,441 to €25,401
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,762 | €281,215 | +€84,454 | +42.9% |
| Current assets | 29/58 | €196,762 | €281,215 | +€84,454 | +42.9% |
| Amounts receivable within one year | 40/41 | €89,993 | €203,499 | +€113,505 | +126% |
| Trade receivables | 40 | €69,549 | €131,170 | +€61,622 | +88.6% |
| Other amounts receivable | 41 | €20,444 | €72,328 | +€51,884 | +254% |
| Cash at bank and in hand | 54/58 | €106,769 | €77,717 | -€29,052 | -27.2% |
| Total equity and liabilities | 10/49 | €196,762 | €281,215 | +€84,454 | +42.9% |
| Equity | 10/15 | €110,703 | €135,936 | +€25,233 | +22.8% |
| Contributions | 10/11 | - | €194,500 | +€194,500 | |
| Capital | 10 | - | €194,500 | +€194,500 | |
| Profit (loss) carried forward | 14 | -€83,797 | -€58,564 | +€25,233 | +30.1% |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Environmental obligations | 163 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €56,059 | €115,279 | +€59,220 | +106% |
| Amounts payable within one year | 42/48 | €56,059 | €115,279 | +€59,220 | +106% |
| Trade debts | 44 | €56,059 | €72,108 | +€16,049 | +28.6% |
| Suppliers | 440/4 | €56,059 | €72,108 | +€16,049 | +28.6% |
| Membership fees, donations, legacies and grants | 73 | €161,276 | - | -€161,276 | |
| Goods, raw materials, services and sundry goods | 60/61 | €156,208 | - | -€156,208 | |
| Gross operating margin | 9900 | €21,441 | €25,401 | +€3,960 | +18.5% |
| Operating profit (loss) | 9901 | €21,441 | €25,401 | +€3,960 | +18.5% |
| Financial income | 75/76B | €145 | - | -€145 | |
| Recurring financial income | 75 | €145 | - | -€145 | |
| Financial charges | 65/66B | €144 | €168 | +€25 | +17.1% |
| Recurring financial charges | 65 | €144 | €168 | +€25 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | €21,443 | €25,233 | +€3,790 | +17.7% |
| Profit (loss) for the period | 9904 | €21,443 | €25,233 | +€3,790 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,443 | €25,233 | +€3,790 | +17.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.