Casimir: 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.
Casimir
Largest movements
- Receivables within one year +€523,850
up €523,850 (+11.6%), from €4.5m to €5.0m
- Other debts +€666,399
up €666,399 (+10.5%), from €6.3m to €7.0m
- Reserves -€94,040
down €94,040 (-5.7%), from €1.7m to €1.6m
- Financial income +€19,093
up €19,093 (+15.0%), from €126,932 to €146,025
- Financial charges +€18,302
up €18,302 (+8.5%), from €214,623 to €232,925
- Other operating charges -€10,767
down €10,767 (-83.3%), from €12,932 to €2,165
- Gross operating margin +€7,661
up €7,661 (+15.7%), from -€48,944 to -€41,282
- Depreciation -€1,264
down €1,264 (-41.7%), from €3,031 to €1,767
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,059,943 | €8,561,511 | +€501,568 | +6.2% |
| Fixed assets | 21/28 | €3,513,313 | €3,509,018 | -€4,295 | -0.1% |
| Tangible fixed assets | 22/27 | €13,313 | €9,018 | -€4,295 | -32.3% |
| Land and buildings | 22 | €2,528 | - | -€2,528 | |
| Furniture and vehicles | 24 | €7,285 | €5,518 | -€1,767 | -24.3% |
| Other tangible fixed assets | 26 | €3,500 | €3,500 | = | 0.0% |
| Financial fixed assets | 28 | €3,500,000 | €3,500,000 | = | 0.0% |
| Current assets | 29/58 | €4,546,630 | €5,052,493 | +€505,862 | +11.1% |
| Amounts receivable within one year | 40/41 | €4,526,054 | €5,049,904 | +€523,850 | +11.6% |
| Other amounts receivable | 41 | €4,526,054 | €5,049,904 | +€523,850 | +11.6% |
| Cash at bank and in hand | 54/58 | €36 | €1,603 | +€1,567 | +4,394% |
| Deferred charges and accrued income | 490/1 | €20,541 | €986 | -€19,555 | -95.2% |
| Total equity and liabilities | 10/49 | €8,059,943 | €8,561,511 | +€501,568 | +6.2% |
| Equity | 10/15 | €1,669,333 | €1,532,558 | -€136,775 | -8.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,664,333 | €1,570,292 | -€94,040 | -5.7% |
| Distributable reserves | 133 | €1,664,333 | €1,570,292 | -€94,040 | -5.7% |
| Profit (loss) carried forward | 14 | - | -€42,734 | -€42,734 | |
| Amounts payable | 17/49 | €6,390,610 | €7,028,952 | +€638,342 | +10.0% |
| Amounts payable within one year | 42/48 | €6,390,610 | €7,028,952 | +€638,342 | +10.0% |
| Financial debts | 43 | €309 | €156 | -€153 | -49.5% |
| Credit institutions | 430/8 | €309 | €156 | -€153 | -49.5% |
| Trade debts | 44 | €19,118 | €10,371 | -€8,747 | -45.8% |
| Suppliers | 440/4 | €19,118 | €10,371 | -€8,747 | -45.8% |
| Taxes, remuneration and social security | 45 | €22,822 | €3,666 | -€19,156 | -83.9% |
| Taxes | 450/3 | €22,822 | €3,666 | -€19,156 | -83.9% |
| Other amounts payable | 47/48 | €6,348,361 | €7,014,760 | +€666,399 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,031 | €1,767 | -€1,264 | -41.7% |
| Other operating charges | 640/8 | €12,932 | €2,165 | -€10,767 | -83.3% |
| Non-recurring operating charges | 66A | - | €2,528 | +€2,528 | |
| Gross operating margin | 9900 | -€48,944 | -€41,282 | +€7,661 | +15.7% |
| Operating profit (loss) | 9901 | -€64,906 | -€47,742 | +€17,164 | +26.4% |
| Financial income | 75/76B | €126,932 | €146,025 | +€19,093 | +15.0% |
| Recurring financial income | 75 | €126,932 | €146,025 | +€19,093 | +15.0% |
| Financial charges | 65/66B | €214,623 | €232,925 | +€18,302 | +8.5% |
| Recurring financial charges | 65 | €214,623 | €232,925 | +€18,302 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€152,597 | -€134,643 | +€17,954 | +11.8% |
| Income taxes | 67/77 | €1,534 | €2,132 | +€598 | +39.0% |
| Profit (loss) for the period | 9904 | -€154,130 | -€136,775 | +€17,356 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€154,130 | -€136,775 | +€17,356 | +11.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.