Casimmo: 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.
Casimmo
Largest movements
- Tangible fixed assets -€22,118
down €22,118 (-4.6%), from €483,057 to €460,939
of which Land and buildings: -€21,484
- Cash +€14,251
up €14,251 (+20.6%), from €69,012 to €83,263
mainly Depreciation (+€25,821) and Net result for the year (+€5,060)
- Profit (loss) carried forward +€11,756
up €11,756 (+5.2%), from €227,379 to €239,135
- Tax, wage and social debts -€11,650
down €11,650 (-89.5%), from €13,023 to €1,373
- Reserves -€6,696
down €6,696 (-4.3%), from €154,874 to €148,178
of which Tax-exempt reserves: -€6,696
- Gross operating margin -€6,039
down €6,039 (-12.2%), from €49,488 to €43,449
- Taxes -€3,112
down €3,112 (-62.2%), from €5,000 to €1,888
- Depreciation +€642
up €642 (+2.6%), from €25,178 to €25,821
- Financial charges -€570
down €570 (-10.9%), from €5,243 to €4,674
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 | €565,251 | €560,924 | -€4,327 | -0.8% |
| Fixed assets | 21/28 | €483,057 | €460,939 | -€22,118 | -4.6% |
| Tangible fixed assets | 22/27 | €483,057 | €460,939 | -€22,118 | -4.6% |
| Land and buildings | 22 | €472,804 | €451,321 | -€21,484 | -4.5% |
| Plant, machinery and equipment | 23 | €8,947 | €9,018 | +€71 | +0.8% |
| Furniture and vehicles | 24 | €1,306 | €600 | -€706 | -54.0% |
| Current assets | 29/58 | €82,194 | €99,985 | +€17,791 | +21.6% |
| Amounts receivable within one year | 40/41 | €9,882 | €13,222 | +€3,339 | +33.8% |
| Trade receivables | 40 | - | €3,339 | +€3,339 | |
| Other amounts receivable | 41 | €9,882 | €9,882 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €69,012 | €83,263 | +€14,251 | +20.6% |
| Deferred charges and accrued income | 490/1 | €3,300 | €3,500 | +€201 | +6.1% |
| Total equity and liabilities | 10/49 | €565,251 | €560,924 | -€4,327 | -0.8% |
| Equity | 10/15 | €403,253 | €408,313 | +€5,060 | +1.3% |
| Contributions | 10/11 | €21,000 | €21,000 | = | 0.0% |
| Reserves | 13 | €154,874 | €148,178 | -€6,696 | -4.3% |
| Non-distributable reserves | 130/1 | €1,972 | €1,972 | = | 0.0% |
| Other | 1319 | €1,972 | €1,972 | = | 0.0% |
| Tax-exempt reserves | 132 | €104,202 | €97,507 | -€6,696 | -6.4% |
| Distributable reserves | 133 | €48,700 | €48,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €227,379 | €239,135 | +€11,756 | +5.2% |
| Provisions and deferred taxes | 16 | €26,976 | €24,744 | -€2,232 | -8.3% |
| Deferred taxes | 168 | €26,976 | €24,744 | -€2,232 | -8.3% |
| Amounts payable | 17/49 | €135,022 | €127,867 | -€7,155 | -5.3% |
| Amounts payable after more than one year | 17 | €105,000 | €105,000 | = | 0.0% |
| Other amounts payable | 178/9 | €105,000 | €105,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,161 | €19,901 | -€7,260 | -26.7% |
| Trade debts | 44 | €7,130 | €11,828 | +€4,698 | +65.9% |
| Suppliers | 440/4 | €7,130 | €11,828 | +€4,698 | +65.9% |
| Taxes, remuneration and social security | 45 | €13,023 | €1,373 | -€11,650 | -89.5% |
| Taxes | 450/3 | €13,023 | €1,373 | -€11,650 | -89.5% |
| Other amounts payable | 47/48 | €7,007 | €6,699 | -€308 | -4.4% |
| Accrued charges and deferred income | 492/3 | €2,862 | €2,967 | +€105 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,178 | €25,821 | +€642 | +2.6% |
| Other operating charges | 640/8 | €7,990 | €8,240 | +€249 | +3.1% |
| Gross operating margin | 9900 | €49,488 | €43,449 | -€6,039 | -12.2% |
| Operating profit (loss) | 9901 | €16,319 | €9,388 | -€6,931 | -42.5% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1250.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1250.0% |
| Financial charges | 65/66B | €5,243 | €4,674 | -€570 | -10.9% |
| Recurring financial charges | 65 | €5,243 | €4,674 | -€570 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €11,076 | €4,716 | -€6,360 | -57.4% |
| Transfer from deferred taxes | 780 | €2,232 | €2,232 | = | 0.0% |
| Income taxes | 67/77 | €5,000 | €1,888 | -€3,112 | -62.2% |
| Profit (loss) for the period | 9904 | €8,308 | €5,060 | -€3,248 | -39.1% |
| Transfer from tax-exempt reserves | 789 | €6,696 | €6,696 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,004 | €11,756 | -€3,248 | -21.6% |
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 1 October 2026 via checked.be.