Casper: 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.
Casper
Largest movements
- Tangible fixed assets +€73,757
up €73,757 (+1,903%), from €3,877 to €77,633
- Receivables within one year -€26,040
down €26,040 (-82.8%), from €31,433 to €5,393
of which Trade receivables: -€26,690
- Cash +€17,989
up €17,989 (+58.8%), from €30,605 to €48,594
mainly Debts after one year (+€42,933) and Accrued charges and deferred income (+€41,950)
- Other debts -€60,408
down €60,408 (-16.0%), from €378,381 to €317,974
- Debts after one year +€42,933
new in 2025: €42,933
- Accrued charges and deferred income +€41,950
up €41,950 (+10,830%), from €387 to €42,337
- Profit (loss) carried forward +€41,478
up €41,478 (+12.6%), from -€329,813 to -€288,335
- Gross operating margin +€39,420
up €39,420 (+165%), from €23,847 to €63,268
- Other operating charges +€12,620
up €12,620 (+4,388%), from €288 to €12,908
- Depreciation +€6,648
up €6,648 (+419%), from €1,586 to €8,235
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.
Derived cash bridge
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 | €68,022 | €133,728 | +€65,706 | +96.6% |
| Fixed assets | 21/28 | €3,877 | €77,633 | +€73,757 | +1,903% |
| Tangible fixed assets | 22/27 | €3,877 | €77,633 | +€73,757 | +1,903% |
| Furniture and vehicles | 24 | €3,877 | €77,633 | +€73,757 | +1,903% |
| Current assets | 29/58 | €64,145 | €56,095 | -€8,051 | -12.6% |
| Stocks and contracts in progress | 3 | €2,108 | €2,108 | = | 0.0% |
| Stocks | 30/36 | €2,108 | €2,108 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,433 | €5,393 | -€26,040 | -82.8% |
| Trade receivables | 40 | €30,886 | €4,196 | -€26,690 | -86.4% |
| Other amounts receivable | 41 | €547 | €1,197 | +€650 | +119% |
| Cash at bank and in hand | 54/58 | €30,605 | €48,594 | +€17,989 | +58.8% |
| Total equity and liabilities | 10/49 | €68,022 | €133,728 | +€65,706 | +96.6% |
| Equity | 10/15 | -€311,213 | -€269,735 | +€41,478 | +13.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€329,813 | -€288,335 | +€41,478 | +12.6% |
| Amounts payable | 17/49 | €379,235 | €403,463 | +€24,228 | +6.4% |
| Amounts payable after more than one year | 17 | - | €42,933 | +€42,933 | |
| Other amounts payable | 178/9 | - | €42,933 | +€42,933 | |
| Amounts payable within one year | 42/48 | €378,848 | €318,193 | -€60,655 | -16.0% |
| Trade debts | 44 | €466 | €219 | -€247 | -53.0% |
| Suppliers | 440/4 | €466 | €219 | -€247 | -53.0% |
| Other amounts payable | 47/48 | €378,381 | €317,974 | -€60,408 | -16.0% |
| Accrued charges and deferred income | 492/3 | €387 | €42,337 | +€41,950 | +10,830% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,586 | €8,235 | +€6,648 | +419% |
| Other operating charges | 640/8 | €288 | €12,908 | +€12,620 | +4,388% |
| Gross operating margin | 9900 | €23,847 | €63,268 | +€39,420 | +165% |
| Operating profit (loss) | 9901 | €21,974 | €42,125 | +€20,151 | +91.7% |
| Financial income | 75/76B | €0 | €487 | +€487 | +2,436,050% |
| Recurring financial income | 75 | €0 | €487 | +€487 | +2,436,050% |
| Financial charges | 65/66B | €774 | €1,134 | +€360 | +46.5% |
| Recurring financial charges | 65 | €774 | €1,134 | +€360 | +46.5% |
| Profit (loss) for the period before taxes | 9903 | €21,199 | €41,478 | +€20,278 | +95.7% |
| Profit (loss) for the period | 9904 | €21,199 | €41,478 | +€20,278 | +95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,199 | €41,478 | +€20,278 | +95.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.