CASOMATIC: 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.
CASOMATIC
Largest movements
- Receivables after one year +€200,000
up €200,000 (+81.5%), from €245,455 to €445,455
- Cash -€142,352
down €142,352 (-43.9%), from €324,535 to €182,184
mainly Receivables after one year (-€200,000) and Contributions, distributions and other (-€194,846)
- Receivables within one year +€12,729
up €12,729 (+26.7%), from €47,628 to €60,357
of which Trade receivables: +€19,911
- Debts after one year +€170,000
up €170,000 (+485.7%), from €35,000 to €205,000
- Reserves -€113,718
down €113,718 (-20.5%), from €553,512 to €439,795
of which Distributable reserves: -€113,718
- Accrued charges and deferred income +€8,819
up €8,819 (+232.6%), from €3,791 to €12,610
- Gross operating margin +€31,683
up €31,683 (+31.6%), from €100,214 to €131,898
- Depreciation -€20,008
down €20,008 (-87.8%), from €22,799 to €2,792
- Taxes +€9,601
up €9,601 (+39.0%), from €24,593 to €34,194
- Financial charges +€5,067
up €5,067 (+136.5%), from €3,712 to €8,778
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 | €629,564 | €695,705 | +€66,140 | +10.5% |
| Fixed assets | 21/28 | €8,575 | €5,784 | -€2,792 | -32.6% |
| Tangible fixed assets | 22/27 | €8,575 | €5,784 | -€2,792 | -32.6% |
| Plant, machinery and equipment | 23 | €824 | €0 | -€824 | -100.0% |
| Furniture and vehicles | 24 | €6,710 | €5,090 | -€1,621 | -24.2% |
| Other tangible fixed assets | 26 | €1,041 | €694 | -€347 | -33.3% |
| Current assets | 29/58 | €620,989 | €689,921 | +€68,932 | +11.1% |
| Amounts receivable after more than one year | 29 | €245,455 | €445,455 | +€200,000 | +81.5% |
| Other amounts receivable | 291 | €245,455 | €445,455 | +€200,000 | +81.5% |
| Amounts receivable within one year | 40/41 | €47,628 | €60,357 | +€12,729 | +26.7% |
| Trade receivables | 40 | €37,222 | €57,133 | +€19,911 | +53.5% |
| Other amounts receivable | 41 | €10,407 | €3,224 | -€7,182 | -69.0% |
| Cash at bank and in hand | 54/58 | €324,535 | €182,184 | -€142,352 | -43.9% |
| Deferred charges and accrued income | 490/1 | €3,370 | €1,925 | -€1,445 | -42.9% |
| Total equity and liabilities | 10/49 | €629,564 | €695,705 | +€66,140 | +10.5% |
| Equity | 10/15 | €572,222 | €458,504 | -€113,718 | -19.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €553,512 | €439,795 | -€113,718 | -20.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €553,512 | €439,795 | -€113,718 | -20.5% |
| Profit (loss) carried forward | 14 | €110 | €110 | = | 0.0% |
| Amounts payable | 17/49 | €57,343 | €237,200 | +€179,858 | +313.7% |
| Amounts payable after more than one year | 17 | €35,000 | €205,000 | +€170,000 | +485.7% |
| Other amounts payable | 178/9 | €35,000 | €205,000 | +€170,000 | +485.7% |
| Amounts payable within one year | 42/48 | €18,551 | €19,590 | +€1,039 | +5.6% |
| Financial debts | 43 | €1,862 | €0 | -€1,862 | -100.0% |
| Credit institutions | 430/8 | €1,862 | €0 | -€1,862 | -100.0% |
| Trade debts | 44 | €1,677 | €677 | -€1,001 | -59.7% |
| Suppliers | 440/4 | €1,677 | €677 | -€1,001 | -59.7% |
| Taxes, remuneration and social security | 45 | €12,287 | €16,602 | +€4,315 | +35.1% |
| Taxes | 450/3 | €12,287 | €16,602 | +€4,315 | +35.1% |
| Other amounts payable | 47/48 | €2,725 | €2,312 | -€413 | -15.2% |
| Accrued charges and deferred income | 492/3 | €3,791 | €12,610 | +€8,819 | +232.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,799 | €2,792 | -€20,008 | -87.8% |
| Other operating charges | 640/8 | €4,073 | €5,041 | +€968 | +23.8% |
| Gross operating margin | 9900 | €100,214 | €131,898 | +€31,683 | +31.6% |
| Operating profit (loss) | 9901 | €73,341 | €124,065 | +€50,723 | +69.2% |
| Financial income | 75/76B | €1 | €36 | +€35 | +2382.8% |
| Recurring financial income | 75 | €1 | €36 | +€35 | +2382.8% |
| Financial charges | 65/66B | €3,712 | €8,778 | +€5,067 | +136.5% |
| Recurring financial charges | 65 | €3,712 | €8,778 | +€5,067 | +136.5% |
| Profit (loss) for the period before taxes | 9903 | €69,631 | €115,323 | +€45,691 | +65.6% |
| Income taxes | 67/77 | €24,593 | €34,194 | +€9,601 | +39.0% |
| Profit (loss) for the period | 9904 | €45,038 | €81,128 | +€36,091 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,038 | €81,128 | +€36,091 | +80.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.