CASMATH SRL: 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.
CASMATH SRL
Largest movements
- Receivables within one year -€13,138
down €13,138 (-84.1%), from €15,614 to €2,477
of which Trade receivables: -€13,315
- Tangible fixed assets -€7,180
down €7,180 (-31.0%), from €23,182 to €16,002
of which Furniture and vehicles: -€6,954
- Deferred charges and accrued income +€3,178
up €3,178 (+201.0%), from €1,581 to €4,759
- Cash +€1,599
up €1,599 (+13.3%), from €12,020 to €13,619
mainly Receivables within one year (+€13,138) and Depreciation (+€7,180)
- Debts after one year -€8,860
down €8,860 (-70.0%), from €12,656 to €3,796
- Tax, wage and social debts -€2,695
down €2,695 (-35.6%), from €7,571 to €4,877
of which Taxes: -€5,766
- Other debts -€2,193
down €2,193 (-81.2%), from €2,702 to €509
- Trade debts -€1,213
down €1,213 (-36.7%), from €3,307 to €2,094
- Profit (loss) carried forward -€904
down €904 (-8.9%), from €10,157 to €9,253
- Gross operating margin -€34,478
down €34,478 (-22.7%), from €151,999 to €117,521
- Staff costs -€19,182
down €19,182 (-15.2%), from €126,228 to €107,047
- Other operating charges -€7,860
down €7,860 (-87.9%), from €8,941 to €1,080
- Taxes -€1,682
down €1,682 (-64.5%), from €2,606 to €924
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 | €52,397 | €36,856 | -€15,541 | -29.7% |
| Fixed assets | 21/28 | €23,182 | €16,002 | -€7,180 | -31.0% |
| Tangible fixed assets | 22/27 | €23,182 | €16,002 | -€7,180 | -31.0% |
| Plant, machinery and equipment | 23 | €679 | €452 | -€226 | -33.3% |
| Furniture and vehicles | 24 | €22,503 | €15,549 | -€6,954 | -30.9% |
| Current assets | 29/58 | €29,215 | €20,855 | -€8,360 | -28.6% |
| Amounts receivable within one year | 40/41 | €15,614 | €2,477 | -€13,138 | -84.1% |
| Trade receivables | 40 | €14,314 | €999 | -€13,315 | -93.0% |
| Other amounts receivable | 41 | €1,300 | €1,477 | +€177 | +13.6% |
| Cash at bank and in hand | 54/58 | €12,020 | €13,619 | +€1,599 | +13.3% |
| Deferred charges and accrued income | 490/1 | €1,581 | €4,759 | +€3,178 | +201.0% |
| Total equity and liabilities | 10/49 | €52,397 | €36,856 | -€15,541 | -29.7% |
| Equity | 10/15 | €16,857 | €15,953 | -€904 | -5.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,700 | €3,700 | = | 0.0% |
| Distributable reserves | 133 | €3,700 | €3,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,157 | €9,253 | -€904 | -8.9% |
| Amounts payable | 17/49 | €35,540 | €20,903 | -€14,637 | -41.2% |
| Amounts payable after more than one year | 17 | €12,656 | €3,796 | -€8,860 | -70.0% |
| Financial debts | 170/4 | €12,656 | €3,796 | -€8,860 | -70.0% |
| Amounts payable within one year | 42/48 | €22,100 | €16,341 | -€5,759 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €8,520 | €8,860 | +€341 | +4.0% |
| Trade debts | 44 | €3,307 | €2,094 | -€1,213 | -36.7% |
| Suppliers | 440/4 | €3,307 | €2,094 | -€1,213 | -36.7% |
| Taxes, remuneration and social security | 45 | €7,571 | €4,877 | -€2,695 | -35.6% |
| Taxes | 450/3 | €7,554 | €1,788 | -€5,766 | -76.3% |
| Remuneration and social security | 454/9 | €17 | €3,088 | +€3,072 | +18153.3% |
| Other amounts payable | 47/48 | €2,702 | €509 | -€2,193 | -81.2% |
| Accrued charges and deferred income | 492/3 | €783 | €767 | -€17 | -2.1% |
| Remuneration, social security and pensions | 62 | €126,228 | €107,047 | -€19,182 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,067 | €7,180 | +€114 | +1.6% |
| Other operating charges | 640/8 | €8,941 | €1,080 | -€7,860 | -87.9% |
| Gross operating margin | 9900 | €151,999 | €117,521 | -€34,478 | -22.7% |
| Operating profit (loss) | 9901 | €9,764 | €2,214 | -€7,550 | -77.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,591 | €2,194 | -€397 | -15.3% |
| Recurring financial charges | 65 | €2,591 | €2,194 | -€397 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €7,173 | €20 | -€7,153 | -99.7% |
| Income taxes | 67/77 | €2,606 | €924 | -€1,682 | -64.5% |
| Profit (loss) for the period | 9904 | €4,567 | -€904 | -€5,471 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,567 | -€904 | -€5,471 |
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 2 October 2026 via checked.be.