CASIDEAL CONCEPT: 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.
CASIDEAL CONCEPT
Largest movements
- Tangible fixed assets -€20,960
down €20,960 (-27.9%), from €75,248 to €54,288
- Receivables within one year -€5,414
down €5,414 (-14.0%), from €38,589 to €33,175
of which Trade receivables: -€4,197
- Cash +€3,914
up €3,914 (+4.3%), from €90,573 to €94,487
mainly Depreciation (+€20,960) and Other debts (+€5,468)
- Debts after one year -€20,052
down €20,052 (-37.1%), from €53,996 to €33,943
- Other debts +€5,468
up €5,468, from €0 to €5,468
- Tax, wage and social debts -€3,676
down €3,676 (-43.8%), from €8,396 to €4,721
of which Taxes: -€3,703
- Advances received -€2,783
down €2,783 (-100%), from €2,783 to €0
- Write-downs +€30,264
new in 2025: €30,264
- Gross operating margin +€6,989
up €6,989 (+14.4%), from €48,402 to €55,391
- Taxes -€4,557
down €4,557 (-90.6%), from €5,030 to €473
- Financial charges -€1,033
down €1,033 (-23.4%), from €4,415 to €3,382
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.
Derived cash bridge
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 | €205,667 | €185,001 | -€20,666 | -10.0% |
| Fixed assets | 21/28 | €75,248 | €54,288 | -€20,960 | -27.9% |
| Tangible fixed assets | 22/27 | €75,248 | €54,288 | -€20,960 | -27.9% |
| Furniture and vehicles | 24 | €75,248 | €54,288 | -€20,960 | -27.9% |
| Current assets | 29/58 | €130,419 | €130,713 | +€294 | +0.2% |
| Amounts receivable within one year | 40/41 | €38,589 | €33,175 | -€5,414 | -14.0% |
| Trade receivables | 40 | €36,051 | €31,854 | -€4,197 | -11.6% |
| Other amounts receivable | 41 | €2,538 | €1,321 | -€1,217 | -48.0% |
| Cash at bank and in hand | 54/58 | €90,573 | €94,487 | +€3,914 | +4.3% |
| Deferred charges and accrued income | 490/1 | €1,257 | €3,051 | +€1,794 | +143% |
| Total equity and liabilities | 10/49 | €205,667 | €185,001 | -€20,666 | -10.0% |
| Equity | 10/15 | €119,149 | €118,207 | -€943 | -0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €114,149 | €113,207 | -€943 | -0.8% |
| Distributable reserves | 133 | €114,149 | €113,207 | -€943 | -0.8% |
| Amounts payable | 17/49 | €86,518 | €66,794 | -€19,723 | -22.8% |
| Amounts payable after more than one year | 17 | €53,996 | €33,943 | -€20,052 | -37.1% |
| Financial debts | 170/4 | €53,996 | €33,943 | -€20,052 | -37.1% |
| Amounts payable within one year | 42/48 | €32,522 | €32,851 | +€329 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €19,070 | €20,052 | +€982 | +5.2% |
| Trade debts | 44 | €2,272 | €2,611 | +€338 | +14.9% |
| Suppliers | 440/4 | €2,272 | €2,611 | +€338 | +14.9% |
| Advances received on contracts in progress | 46 | €2,783 | €0 | -€2,783 | -100% |
| Taxes, remuneration and social security | 45 | €8,396 | €4,721 | -€3,676 | -43.8% |
| Taxes | 450/3 | €6,460 | €2,758 | -€3,703 | -57.3% |
| Remuneration and social security | 454/9 | €1,936 | €1,963 | +€27 | +1.4% |
| Other amounts payable | 47/48 | €0 | €5,468 | +€5,468 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,960 | €20,960 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €30,264 | +€30,264 | |
| Other operating charges | 640/8 | €596 | €501 | -€95 | -15.9% |
| Non-recurring operating charges | 66A | €63 | €754 | +€691 | +1,096% |
| Gross operating margin | 9900 | €48,402 | €55,391 | +€6,989 | +14.4% |
| Operating profit (loss) | 9901 | €26,783 | €2,912 | -€23,871 | -89.1% |
| Financial income | 75/76B | €239 | €0 | -€239 | -100% |
| Recurring financial income | 75 | €239 | €0 | -€239 | -100% |
| Financial charges | 65/66B | €4,415 | €3,382 | -€1,033 | -23.4% |
| Recurring financial charges | 65 | €4,415 | €3,382 | -€1,033 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €22,607 | -€470 | -€23,077 | |
| Income taxes | 67/77 | €5,030 | €473 | -€4,557 | -90.6% |
| Profit (loss) for the period | 9904 | €17,578 | -€943 | -€18,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,578 | -€943 | -€18,520 |
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 21 October 2026 via checked.be.