CASIER PETER: 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.
CASIER PETER
Largest movements
- Cash +€6,537
up €6,537 (+7.1%), from €92,442 to €98,979
mainly Net result for the year (+€28,260) and Other debts (+€5,937)
- Receivables within one year +€2,250
up €2,250 (+140.5%), from €1,602 to €3,852
of which Trade receivables: +€3,852
- Reserves -€6,440
down €6,440 (-8.2%), from €78,433 to €71,993
- Other debts +€5,937
up €5,937, from €0 to €5,937
- Tax, wage and social debts +€4,321
up €4,321 (+82.9%), from €5,215 to €9,537
of which Remuneration and social security: +€2,325
- Trade debts +€2,679
up €2,679 (+259.9%), from €1,031 to €3,710
- Accrued charges and deferred income +€1,529
up €1,529 (+3096.4%), from €49 to €1,579
- Gross operating margin +€5,465
up €5,465 (+15.5%), from €35,149 to €40,614
- Taxes +€646
up €646 (+7.0%), from €9,190 to €9,836
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 | €103,328 | €111,355 | +€8,027 | +7.8% |
| Fixed assets | 21/28 | €4,528 | €3,893 | -€634 | -14.0% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,527 | €3,892 | -€634 | -14.0% |
| Land and buildings | 22 | €2,466 | €2,087 | -€379 | -15.4% |
| Plant, machinery and equipment | 23 | €1,355 | €1,342 | -€14 | -1.0% |
| Furniture and vehicles | 24 | €706 | €464 | -€242 | -34.3% |
| Current assets | 29/58 | €98,801 | €107,462 | +€8,661 | +8.8% |
| Stocks and contracts in progress | 3 | €2,434 | €1,980 | -€453 | -18.6% |
| Stocks | 30/36 | €2,434 | €1,980 | -€453 | -18.6% |
| Amounts receivable within one year | 40/41 | €1,602 | €3,852 | +€2,250 | +140.5% |
| Trade receivables | 40 | - | €3,852 | +€3,852 | |
| Other amounts receivable | 41 | €1,602 | €0 | -€1,602 | -100.0% |
| Cash at bank and in hand | 54/58 | €92,442 | €98,979 | +€6,537 | +7.1% |
| Deferred charges and accrued income | 490/1 | €2,323 | €2,650 | +€327 | +14.1% |
| Total equity and liabilities | 10/49 | €103,328 | €111,355 | +€8,027 | +7.8% |
| Equity | 10/15 | €97,033 | €90,593 | -€6,440 | -6.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,433 | €71,993 | -€6,440 | -8.2% |
| Distributable reserves | 133 | €78,433 | €71,993 | -€6,440 | -8.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,295 | €20,762 | +€14,467 | +229.8% |
| Amounts payable within one year | 42/48 | €6,246 | €19,184 | +€12,938 | +207.1% |
| Trade debts | 44 | €1,031 | €3,710 | +€2,679 | +259.9% |
| Suppliers | 440/4 | €1,031 | €3,710 | +€2,679 | +259.9% |
| Taxes, remuneration and social security | 45 | €5,215 | €9,537 | +€4,321 | +82.9% |
| Taxes | 450/3 | €5,215 | €7,212 | +€1,996 | +38.3% |
| Remuneration and social security | 454/9 | €0 | €2,325 | +€2,325 | |
| Other amounts payable | 47/48 | €0 | €5,937 | +€5,937 | |
| Accrued charges and deferred income | 492/3 | €49 | €1,579 | +€1,529 | +3096.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,745 | €1,691 | -€54 | -3.1% |
| Other operating charges | 640/8 | €912 | €785 | -€128 | -14.0% |
| Gross operating margin | 9900 | €35,149 | €40,614 | +€5,465 | +15.5% |
| Operating profit (loss) | 9901 | €32,492 | €38,139 | +€5,647 | +17.4% |
| Financial income | 75/76B | €251 | €325 | +€74 | +29.5% |
| Recurring financial income | 75 | €251 | €325 | +€74 | +29.5% |
| Financial charges | 65/66B | €232 | €368 | +€136 | +58.4% |
| Recurring financial charges | 65 | €232 | €368 | +€136 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €32,511 | €38,096 | +€5,585 | +17.2% |
| Income taxes | 67/77 | €9,190 | €9,836 | +€646 | +7.0% |
| Profit (loss) for the period | 9904 | €23,320 | €28,260 | +€4,939 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,320 | €28,260 | +€4,939 | +21.2% |
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 9 October 2026 via checked.be.