Casmon: 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.
Casmon
Largest movements
- Cash -€9,816
down €9,816 (-25.1%), from €39,124 to €29,308
mainly Deferred charges and accrued income (-€9,143) and Tax, wage and social debts (-€3,810)
- Deferred charges and accrued income +€9,143
up €9,143 (+346.8%), from €2,636 to €11,780
- Receivables within one year +€2,382
up €2,382 (+26.7%), from €8,920 to €11,301
of which Trade receivables: +€3,335
- Tangible fixed assets -€817
down €817 (-15.6%), from €5,233 to €4,416
of which Plant, machinery and equipment: -€990
- Tax, wage and social debts -€3,810
down €3,810 (-60.8%), from €6,270 to €2,461
of which Taxes: -€5,510
- Trade debts +€3,413
up €3,413 (+493.5%), from €692 to €4,104
- Profit (loss) carried forward +€1,196
new in 2024: €1,196
- Gross operating margin -€5,948
down €5,948 (-44.0%), from €13,509 to €7,561
- Financial charges +€2,921
up €2,921 (+3704.2%), from €79 to €3,000
- Taxes -€1,760
down €1,760 (-69.8%), from €2,520 to €761
- Financial income -€345
down €345 (-91.1%), from €378 to €34
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 | €55,912 | €56,805 | +€893 | +1.6% |
| Fixed assets | 21/28 | €5,233 | €4,416 | -€817 | -15.6% |
| Tangible fixed assets | 22/27 | €5,233 | €4,416 | -€817 | -15.6% |
| Land and buildings | 22 | €1,550 | €1,332 | -€218 | -14.1% |
| Plant, machinery and equipment | 23 | €2,620 | €1,631 | -€990 | -37.8% |
| Furniture and vehicles | 24 | €1,062 | €1,453 | +€391 | +36.8% |
| Current assets | 29/58 | €50,680 | €52,389 | +€1,710 | +3.4% |
| Amounts receivable within one year | 40/41 | €8,920 | €11,301 | +€2,382 | +26.7% |
| Trade receivables | 40 | €6,435 | €9,770 | +€3,335 | +51.8% |
| Other amounts receivable | 41 | €2,485 | €1,532 | -€953 | -38.3% |
| Cash at bank and in hand | 54/58 | €39,124 | €29,308 | -€9,816 | -25.1% |
| Deferred charges and accrued income | 490/1 | €2,636 | €11,780 | +€9,143 | +346.8% |
| Total equity and liabilities | 10/49 | €55,912 | €56,805 | +€893 | +1.6% |
| Equity | 10/15 | €47,435 | €48,631 | +€1,196 | +2.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €42,435 | €42,435 | = | 0.0% |
| Distributable reserves | 133 | €42,435 | €42,435 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €1,196 | +€1,196 | |
| Amounts payable | 17/49 | €8,477 | €8,174 | -€303 | -3.6% |
| Amounts payable within one year | 42/48 | €8,477 | €8,127 | -€350 | -4.1% |
| Trade debts | 44 | €692 | €4,104 | +€3,413 | +493.5% |
| Suppliers | 440/4 | €692 | €4,104 | +€3,413 | +493.5% |
| Taxes, remuneration and social security | 45 | €6,270 | €2,461 | -€3,810 | -60.8% |
| Taxes | 450/3 | €6,270 | €761 | -€5,510 | -87.9% |
| Remuneration and social security | 454/9 | - | €1,700 | +€1,700 | |
| Other amounts payable | 47/48 | €1,515 | €1,562 | +€47 | +3.1% |
| Accrued charges and deferred income | 492/3 | - | €47 | +€47 | |
| Remuneration, social security and pensions | 62 | - | €93 | +€93 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,912 | €1,940 | +€28 | +1.5% |
| Other operating charges | 640/8 | €630 | €606 | -€24 | -3.8% |
| Gross operating margin | 9900 | €13,509 | €7,561 | -€5,948 | -44.0% |
| Operating profit (loss) | 9901 | €10,967 | €4,922 | -€6,045 | -55.1% |
| Financial income | 75/76B | €378 | €34 | -€345 | -91.1% |
| Recurring financial income | 75 | €378 | €34 | -€345 | -91.1% |
| Financial charges | 65/66B | €79 | €3,000 | +€2,921 | +3704.2% |
| Recurring financial charges | 65 | €79 | €3,000 | +€2,921 | +3704.2% |
| Profit (loss) for the period before taxes | 9903 | €11,266 | €1,956 | -€9,310 | -82.6% |
| Income taxes | 67/77 | €2,520 | €761 | -€1,760 | -69.8% |
| Profit (loss) for the period | 9904 | €8,746 | €1,196 | -€7,550 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,746 | €1,196 | -€7,550 | -86.3% |
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 7 October 2026 via checked.be.