CASJPOO: 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.
CASJPOO
Largest movements
- Cash -€95,082
down €95,082 (-74.8%), from €127,095 to €32,013
mainly Current investments (-€90,483) and Contributions, distributions and other (-€13,252)
- Current investments +€90,483
new in 2025: €90,483
- Stocks and contracts +€8,299
up €8,299 (+44.4%), from €18,686 to €26,985
- Tangible fixed assets -€3,525
down €3,525 (-3.1%), from €112,500 to €108,975
of which Furniture and vehicles: -€6,965
- Tax, wage and social debts -€4,645
down €4,645 (-51.6%), from €8,996 to €4,350
of which Taxes: -€5,082
- Reserves +€4,481
up €4,481 (+2.4%), from €187,930 to €192,411
of which Distributable reserves: +€4,481
- Trade debts +€3,160
up €3,160 (+235.1%), from €1,344 to €4,504
- Staff costs -€10,776
down €10,776 (-98.8%), from €10,911 to €135
- Gross operating margin -€4,414
down €4,414 (-11.0%), from €40,221 to €35,807
- Taxes +€3,200
up €3,200 (+63.2%), from €5,064 to €8,263
- Depreciation -€1,193
down €1,193 (-13.5%), from €8,869 to €7,676
- Financial income +€725
up €725 (+468.4%), from €155 to €880
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 | €265,808 | €266,350 | +€542 | +0.2% |
| Fixed assets | 21/28 | €112,500 | €108,975 | -€3,525 | -3.1% |
| Tangible fixed assets | 22/27 | €112,500 | €108,975 | -€3,525 | -3.1% |
| Land and buildings | 22 | €100,259 | €100,923 | +€664 | +0.7% |
| Plant, machinery and equipment | 23 | - | €2,776 | +€2,776 | |
| Furniture and vehicles | 24 | €12,241 | €5,276 | -€6,965 | -56.9% |
| Current assets | 29/58 | €153,307 | €157,375 | +€4,067 | +2.7% |
| Stocks and contracts in progress | 3 | €18,686 | €26,985 | +€8,299 | +44.4% |
| Stocks | 30/36 | €18,686 | €26,985 | +€8,299 | +44.4% |
| Amounts receivable within one year | 40/41 | €7,526 | €7,894 | +€367 | +4.9% |
| Trade receivables | 40 | €5,163 | €3,141 | -€2,022 | -39.2% |
| Other amounts receivable | 41 | €2,363 | €4,753 | +€2,389 | +101.1% |
| Current investments | 50/53 | - | €90,483 | +€90,483 | |
| Cash at bank and in hand | 54/58 | €127,095 | €32,013 | -€95,082 | -74.8% |
| Total equity and liabilities | 10/49 | €265,808 | €266,350 | +€542 | +0.2% |
| Equity | 10/15 | €249,930 | €254,411 | +€4,481 | +1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €187,930 | €192,411 | +€4,481 | +2.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,952 | €5,952 | = | 0.0% |
| Distributable reserves | 133 | €175,778 | €180,259 | +€4,481 | +2.5% |
| Amounts payable | 17/49 | €15,878 | €11,939 | -€3,939 | -24.8% |
| Amounts payable within one year | 42/48 | €15,878 | €11,939 | -€3,939 | -24.8% |
| Trade debts | 44 | €1,344 | €4,504 | +€3,160 | +235.1% |
| Suppliers | 440/4 | €1,344 | €4,504 | +€3,160 | +235.1% |
| Taxes, remuneration and social security | 45 | €8,996 | €4,350 | -€4,645 | -51.6% |
| Taxes | 450/3 | €6,933 | €1,850 | -€5,082 | -73.3% |
| Remuneration and social security | 454/9 | €2,063 | €2,500 | +€437 | +21.2% |
| Other amounts payable | 47/48 | €5,537 | €3,084 | -€2,453 | -44.3% |
| Remuneration, social security and pensions | 62 | €10,911 | €135 | -€10,776 | -98.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,869 | €7,676 | -€1,193 | -13.5% |
| Other operating charges | 640/8 | €2,920 | €2,726 | -€195 | -6.7% |
| Gross operating margin | 9900 | €40,221 | €35,807 | -€4,414 | -11.0% |
| Operating profit (loss) | 9901 | €17,520 | €25,270 | +€7,750 | +44.2% |
| Financial income | 75/76B | €155 | €880 | +€725 | +468.4% |
| Recurring financial income | 75 | €155 | €880 | +€725 | +468.4% |
| Financial charges | 65/66B | €268 | €154 | -€114 | -42.5% |
| Recurring financial charges | 65 | €268 | €154 | -€114 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €17,408 | €25,996 | +€8,589 | +49.3% |
| Income taxes | 67/77 | €5,064 | €8,263 | +€3,200 | +63.2% |
| Profit (loss) for the period | 9904 | €12,344 | €17,733 | +€5,389 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,344 | €17,733 | +€5,389 | +43.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.