CASISTO: 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.
CASISTO
Largest movements
- Cash -€8,384
down €8,384 (-21.5%), from €38,909 to €30,524
mainly Net result for the year (-€7,903) and Investment in fixed assets (net) (-€2,817)
- Receivables within one year +€1,287
up €1,287 (+63.4%), from €2,031 to €3,318
- Tangible fixed assets -€920
down €920 (-6.8%), from €13,569 to €12,649
of which Land and buildings: -€2,131
- Reserves -€7,903
down €7,903 (-25.4%), from €31,172 to €23,269
of which Distributable reserves: -€7,903
- Gross operating margin +€596
up €596 (+15.6%), from -€3,824 to -€3,228
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 | €54,567 | €46,560 | -€8,007 | -14.7% |
| Fixed assets | 21/28 | €13,569 | €12,649 | -€920 | -6.8% |
| Tangible fixed assets | 22/27 | €13,569 | €12,649 | -€920 | -6.8% |
| Land and buildings | 22 | €12,845 | €10,715 | -€2,131 | -16.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €724 | €1,935 | +€1,211 | +167% |
| Current assets | 29/58 | €40,998 | €33,910 | -€7,087 | -17.3% |
| Amounts receivable within one year | 40/41 | €2,031 | €3,318 | +€1,287 | +63.4% |
| Other amounts receivable | 41 | €2,031 | €3,318 | +€1,287 | +63.4% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €38,909 | €30,524 | -€8,384 | -21.5% |
| Deferred charges and accrued income | 490/1 | €58 | €67 | +€10 | +16.8% |
| Total equity and liabilities | 10/49 | €54,567 | €46,560 | -€8,007 | -14.7% |
| Equity | 10/15 | €49,772 | €41,869 | -€7,903 | -15.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,172 | €23,269 | -€7,903 | -25.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €29,312 | €21,409 | -€7,903 | -27.0% |
| Amounts payable | 17/49 | €4,795 | €4,691 | -€104 | -2.2% |
| Amounts payable within one year | 42/48 | €4,792 | €4,691 | -€101 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €22 | €58 | +€36 | +165% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €244 | €257 | +€13 | +5.2% |
| Suppliers | 440/4 | €244 | €257 | +€13 | +5.2% |
| Other amounts payable | 47/48 | €4,526 | €4,376 | -€150 | -3.3% |
| Accrued charges and deferred income | 492/3 | €3 | €0 | -€3 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,739 | €3,737 | -€2 | -0.1% |
| Other operating charges | 640/8 | €852 | €883 | +€31 | +3.6% |
| Gross operating margin | 9900 | -€3,824 | -€3,228 | +€596 | +15.6% |
| Operating profit (loss) | 9901 | -€8,414 | -€7,848 | +€567 | +6.7% |
| Financial income | 75/76B | €13 | €16 | +€3 | +20.9% |
| Recurring financial income | 75 | €13 | €16 | +€3 | +20.9% |
| Financial charges | 65/66B | €82 | €72 | -€10 | -11.8% |
| Recurring financial charges | 65 | €82 | €72 | -€10 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,482 | -€7,903 | +€579 | +6.8% |
| Profit (loss) for the period | 9904 | -€8,482 | -€7,903 | +€579 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,482 | -€7,903 | +€579 | +6.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.