CASIUS SERVICES: 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.
CASIUS SERVICES
Largest movements
- Cash -€24,182
down €24,182 (-42.1%), from €57,468 to €33,286
mainly Net result for the year (-€29,953) and Investment in fixed assets (net) (-€17,300)
- Tangible fixed assets +€5,074
up €5,074 (+24.1%), from €21,080 to €26,154
of which Furniture and vehicles: +€5,570
- Profit (loss) carried forward -€29,953
down €29,953 (-99.0%), from €30,242 to €289
- Other debts +€25,968
up €25,968 (+434.9%), from €5,971 to €31,939
- Tax, wage and social debts -€13,046
down €13,046 (-38.7%), from €33,748 to €20,702
of which Remuneration and social security: -€13,433
- Trade debts -€1,996
down €1,996 (-47.4%), from €4,209 to €2,213
- Staff costs +€22,227
up €22,227 (+146.6%), from €15,156 to €37,383
- Gross operating margin -€15,474
down €15,474 (-37.2%), from €41,607 to €26,133
- Depreciation +€5,203
up €5,203 (+74.1%), from €7,023 to €12,226
- Financial charges -€826
down €826 (-27.6%), from €2,993 to €2,166
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.
Cash bridge derived
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 | €90,430 | €71,403 | -€19,026 | -21.0% |
| Fixed assets | 21/28 | €21,080 | €26,154 | +€5,074 | +24.1% |
| Tangible fixed assets | 22/27 | €21,080 | €26,154 | +€5,074 | +24.1% |
| Plant, machinery and equipment | 23 | €1,452 | €956 | -€496 | -34.1% |
| Furniture and vehicles | 24 | €19,628 | €25,198 | +€5,570 | +28.4% |
| Current assets | 29/58 | €69,350 | €45,249 | -€24,100 | -34.8% |
| Amounts receivable within one year | 40/41 | €11,882 | €11,963 | +€81 | +0.7% |
| Trade receivables | 40 | €6,236 | €8,401 | +€2,165 | +34.7% |
| Other amounts receivable | 41 | €5,646 | €3,562 | -€2,084 | -36.9% |
| Cash at bank and in hand | 54/58 | €57,468 | €33,286 | -€24,182 | -42.1% |
| Total equity and liabilities | 10/49 | €90,430 | €71,403 | -€19,026 | -21.0% |
| Equity | 10/15 | €44,502 | €14,549 | -€29,953 | -67.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,242 | €289 | -€29,953 | -99.0% |
| Amounts payable | 17/49 | €45,928 | €56,854 | +€10,926 | +23.8% |
| Amounts payable within one year | 42/48 | €45,928 | €56,854 | +€10,926 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €2,000 | €2,000 | = | 0.0% |
| Trade debts | 44 | €4,209 | €2,213 | -€1,996 | -47.4% |
| Suppliers | 440/4 | €4,209 | €2,213 | -€1,996 | -47.4% |
| Taxes, remuneration and social security | 45 | €33,748 | €20,702 | -€13,046 | -38.7% |
| Taxes | 450/3 | €4,081 | €4,468 | +€387 | +9.5% |
| Remuneration and social security | 454/9 | €29,667 | €16,234 | -€13,433 | -45.3% |
| Other amounts payable | 47/48 | €5,971 | €31,939 | +€25,968 | +434.9% |
| Remuneration, social security and pensions | 62 | €15,156 | €37,383 | +€22,227 | +146.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,023 | €12,226 | +€5,203 | +74.1% |
| Other operating charges | 640/8 | €4,115 | €4,331 | +€216 | +5.3% |
| Non-recurring operating charges | 66A | €1,688 | - | -€1,688 | |
| Gross operating margin | 9900 | €41,607 | €26,133 | -€15,474 | -37.2% |
| Operating profit (loss) | 9901 | €13,625 | -€27,808 | -€41,433 | |
| Financial income | 75/76B | €0 | €21 | +€21 | +69966.7% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +69966.7% |
| Financial charges | 65/66B | €2,993 | €2,166 | -€826 | -27.6% |
| Recurring financial charges | 65 | €2,993 | €2,166 | -€826 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €10,632 | -€29,953 | -€40,585 | |
| Income taxes | 67/77 | €232 | - | -€232 | |
| Profit (loss) for the period | 9904 | €10,401 | -€29,953 | -€40,354 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,401 | -€29,953 | -€40,354 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.