CASPER ROBINSON: 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 ROBINSON
Largest movements
- Current investments +€35,867
up €35,867 (+56.4%), from €63,598 to €99,465
- Tangible fixed assets -€18,064
down €18,064 (-27.4%), from €65,904 to €47,840
of which Furniture and vehicles: -€10,609
- Receivables within one year -€8,174
down €8,174 (-40.4%), from €20,249 to €12,075
- Cash +€3,575
up €3,575 (+110%), from €3,262 to €6,837
mainly Net result for the year (+€23,745) and Depreciation (+€18,064)
- Reserves +€23,745
up €23,745 (+33.7%), from €70,447 to €94,193
- Other debts -€11,000
down €11,000 (-14.7%), from €75,000 to €64,000
- Gross operating margin +€3,703
up €3,703 (+7.7%), from €48,071 to €51,774
- Taxes +€3,305
up €3,305 (+42.0%), from €7,865 to €11,170
- Depreciation -€2,048
down €2,048 (-10.2%), from €20,112 to €18,064
- Financial income +€796
up €796 (+147%), from €540 to €1,337
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 | €153,630 | €167,437 | +€13,807 | +9.0% |
| Fixed assets | 21/28 | €65,904 | €47,840 | -€18,064 | -27.4% |
| Tangible fixed assets | 22/27 | €65,904 | €47,840 | -€18,064 | -27.4% |
| Furniture and vehicles | 24 | €21,173 | €10,564 | -€10,609 | -50.1% |
| Other tangible fixed assets | 26 | €44,731 | €37,276 | -€7,455 | -16.7% |
| Current assets | 29/58 | €87,726 | €119,597 | +€31,871 | +36.3% |
| Amounts receivable within one year | 40/41 | €20,249 | €12,075 | -€8,174 | -40.4% |
| Trade receivables | 40 | €20,249 | €12,075 | -€8,174 | -40.4% |
| Current investments | 50/53 | €63,598 | €99,465 | +€35,867 | +56.4% |
| Cash at bank and in hand | 54/58 | €3,262 | €6,837 | +€3,575 | +110% |
| Deferred charges and accrued income | 490/1 | €617 | €1,220 | +€603 | +97.7% |
| Total equity and liabilities | 10/49 | €153,630 | €167,437 | +€13,807 | +9.0% |
| Equity | 10/15 | €70,447 | €94,193 | +€23,745 | +33.7% |
| Reserves | 13 | €70,447 | €94,193 | +€23,745 | +33.7% |
| Distributable reserves | 133 | €70,447 | €94,193 | +€23,745 | +33.7% |
| Amounts payable | 17/49 | €83,183 | €73,244 | -€9,939 | -11.9% |
| Amounts payable within one year | 42/48 | €82,312 | €72,235 | -€10,076 | -12.2% |
| Trade debts | 44 | €2,211 | €2,942 | +€731 | +33.0% |
| Suppliers | 440/4 | €2,211 | €2,942 | +€731 | +33.0% |
| Taxes, remuneration and social security | 45 | €5,100 | €5,294 | +€193 | +3.8% |
| Taxes | 450/3 | €5,100 | €5,294 | +€193 | +3.8% |
| Other amounts payable | 47/48 | €75,000 | €64,000 | -€11,000 | -14.7% |
| Accrued charges and deferred income | 492/3 | €871 | €1,009 | +€138 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,112 | €18,064 | -€2,048 | -10.2% |
| Gross operating margin | 9900 | €48,071 | €51,774 | +€3,703 | +7.7% |
| Operating profit (loss) | 9901 | €27,959 | €33,710 | +€5,751 | +20.6% |
| Financial income | 75/76B | €540 | €1,337 | +€796 | +147% |
| Recurring financial income | 75 | €540 | €1,337 | +€796 | +147% |
| Financial charges | 65/66B | €104 | €131 | +€27 | +25.6% |
| Recurring financial charges | 65 | €104 | €131 | +€27 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €28,395 | €34,915 | +€6,520 | +23.0% |
| Income taxes | 67/77 | €7,865 | €11,170 | +€3,305 | +42.0% |
| Profit (loss) for the period | 9904 | €20,530 | €23,745 | +€3,216 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,530 | €23,745 | +€3,216 | +15.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.