Casium: 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.
Casium
Largest movements
- Cash +€7,510
up €7,510 (+132.6%), from €5,665 to €13,175
mainly Net result for the year (+€6,362) and Depreciation (+€4,049)
- Tangible fixed assets -€4,049
down €4,049 (-28.2%), from €14,370 to €10,320
- Receivables within one year -€588
down €588 (-7.8%), from €7,566 to €6,978
of which Other amounts receivable: -€850
- Other debts +€4,000
up €4,000 (+904.4%), from €442 to €4,442
- Trade debts -€3,710
down €3,710 (-27.9%), from €13,316 to €9,606
- Reserves +€2,362
up €2,362 (+68.3%), from €3,459 to €5,821
- Tax, wage and social debts +€427
up €427 (+9.0%), from €4,763 to €5,190
of which Taxes: +€527
- Gross operating margin +€11,961
up €11,961 (+3976.8%), from €301 to €12,262
- Taxes +€1,242
up €1,242 (+2252.1%), from €55 to €1,298
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,179 | €31,259 | +€3,080 | +10.9% |
| Fixed assets | 21/28 | €14,370 | €10,320 | -€4,049 | -28.2% |
| Tangible fixed assets | 22/27 | €14,370 | €10,320 | -€4,049 | -28.2% |
| Furniture and vehicles | 24 | €14,370 | €10,320 | -€4,049 | -28.2% |
| Current assets | 29/58 | €13,810 | €20,939 | +€7,129 | +51.6% |
| Amounts receivable within one year | 40/41 | €7,566 | €6,978 | -€588 | -7.8% |
| Trade receivables | 40 | €5,616 | €5,878 | +€262 | +4.7% |
| Other amounts receivable | 41 | €1,950 | €1,100 | -€850 | -43.6% |
| Cash at bank and in hand | 54/58 | €5,665 | €13,175 | +€7,510 | +132.6% |
| Deferred charges and accrued income | 490/1 | €579 | €786 | +€207 | +35.8% |
| Total equity and liabilities | 10/49 | €28,179 | €31,259 | +€3,080 | +10.9% |
| Equity | 10/15 | €9,659 | €12,021 | +€2,362 | +24.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,459 | €5,821 | +€2,362 | +68.3% |
| Distributable reserves | 133 | €3,459 | €5,821 | +€2,362 | +68.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €18,521 | €19,238 | +€717 | +3.9% |
| Amounts payable within one year | 42/48 | €18,521 | €19,238 | +€717 | +3.9% |
| Trade debts | 44 | €13,316 | €9,606 | -€3,710 | -27.9% |
| Suppliers | 440/4 | €13,316 | €9,606 | -€3,710 | -27.9% |
| Taxes, remuneration and social security | 45 | €4,763 | €5,190 | +€427 | +9.0% |
| Taxes | 450/3 | €2,673 | €3,200 | +€527 | +19.7% |
| Remuneration and social security | 454/9 | €2,090 | €1,990 | -€100 | -4.8% |
| Other amounts payable | 47/48 | €442 | €4,442 | +€4,000 | +904.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,018 | €4,049 | +€31 | +0.8% |
| Other operating charges | 640/8 | €582 | €475 | -€108 | -18.5% |
| Gross operating margin | 9900 | €301 | €12,262 | +€11,961 | +3976.8% |
| Operating profit (loss) | 9901 | -€4,300 | €7,738 | +€12,038 | |
| Financial charges | 65/66B | €66 | €78 | +€12 | +18.1% |
| Recurring financial charges | 65 | €66 | €78 | +€12 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,366 | €7,660 | +€12,026 | |
| Income taxes | 67/77 | €55 | €1,298 | +€1,242 | +2252.1% |
| Profit (loss) for the period | 9904 | -€4,421 | €6,362 | +€10,783 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,421 | €6,362 | +€10,783 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.