CASPER DEVELOPMENT: 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 DEVELOPMENT
Largest movements
- Cash +€9,619
up €9,619 (+65.5%), from €14,696 to €24,315
mainly Net result for the year (+€13,548) and Receivables within one year (+€7,085)
- Deferred charges and accrued income +€8,461
up €8,461 (+961.2%), from €880 to €9,342
- Receivables within one year -€7,085
down €7,085 (-84.7%), from €8,362 to €1,277
of which Trade receivables: -€7,574
- Tangible fixed assets +€585
up €585 (+22.2%), from €2,629 to €3,214
- Reserves +€11,000
up €11,000 (+137.5%), from €8,000 to €19,000
- Other debts -€3,000
down €3,000 (-100.0%), from €3,000 to €0
- Profit (loss) carried forward +€2,548
up €2,548 (+33.4%), from €7,630 to €10,178
- Tax, wage and social debts +€877
up €877 (+45.1%), from €1,942 to €2,819
of which Taxes: +€877
- Gross operating margin -€5,035
down €5,035 (-19.4%), from €25,929 to €20,895
- Taxes -€913
down €913 (-16.0%), from €5,692 to €4,779
- Depreciation +€492
up €492 (+58.2%), from €846 to €1,337
- Other operating charges +€443
up €443 (+61.9%), from €716 to €1,158
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 | €26,778 | €38,148 | +€11,370 | +42.5% |
| Formation expenses | 20 | €210 | €0 | -€210 | -100.0% |
| Fixed assets | 21/28 | €2,629 | €3,214 | +€585 | +22.2% |
| Tangible fixed assets | 22/27 | €2,629 | €3,214 | +€585 | +22.2% |
| Furniture and vehicles | 24 | €2,629 | €3,214 | +€585 | +22.2% |
| Current assets | 29/58 | €23,938 | €34,934 | +€10,996 | +45.9% |
| Amounts receivable within one year | 40/41 | €8,362 | €1,277 | -€7,085 | -84.7% |
| Trade receivables | 40 | €7,574 | €0 | -€7,574 | -100.0% |
| Other amounts receivable | 41 | €787 | €1,277 | +€490 | +62.2% |
| Cash at bank and in hand | 54/58 | €14,696 | €24,315 | +€9,619 | +65.5% |
| Deferred charges and accrued income | 490/1 | €880 | €9,342 | +€8,461 | +961.2% |
| Total equity and liabilities | 10/49 | €26,778 | €38,148 | +€11,370 | +42.5% |
| Equity | 10/15 | €21,630 | €35,178 | +€13,548 | +62.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €19,000 | +€11,000 | +137.5% |
| Distributable reserves | 133 | €8,000 | €19,000 | +€11,000 | +137.5% |
| Profit (loss) carried forward | 14 | €7,630 | €10,178 | +€2,548 | +33.4% |
| Amounts payable | 17/49 | €5,147 | €2,970 | -€2,177 | -42.3% |
| Amounts payable within one year | 42/48 | €5,147 | €2,970 | -€2,177 | -42.3% |
| Trade debts | 44 | €205 | €151 | -€54 | -26.4% |
| Suppliers | 440/4 | €205 | €151 | -€54 | -26.4% |
| Taxes, remuneration and social security | 45 | €1,942 | €2,819 | +€877 | +45.1% |
| Taxes | 450/3 | €1,942 | €2,819 | +€877 | +45.1% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €3,000 | €0 | -€3,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €846 | €1,337 | +€492 | +58.2% |
| Other operating charges | 640/8 | €716 | €1,158 | +€443 | +61.9% |
| Gross operating margin | 9900 | €25,929 | €20,895 | -€5,035 | -19.4% |
| Operating profit (loss) | 9901 | €24,368 | €18,399 | -€5,969 | -24.5% |
| Financial charges | 65/66B | €46 | €72 | +€26 | +56.9% |
| Recurring financial charges | 65 | €46 | €72 | +€26 | +56.9% |
| Profit (loss) for the period before taxes | 9903 | €24,322 | €18,327 | -€5,995 | -24.6% |
| Income taxes | 67/77 | €5,692 | €4,779 | -€913 | -16.0% |
| Profit (loss) for the period | 9904 | €18,630 | €13,548 | -€5,083 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,630 | €13,548 | -€5,083 | -27.3% |
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 10 October 2026 via checked.be.