CASPERO DESIGN: 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.
CASPERO DESIGN
Largest movements
- Stocks and contracts +€102,855
up €102,855 (+9.6%), from €1.1m to €1.2m
- Tangible fixed assets +€52,669
up €52,669 (+41.1%), from €128,267 to €180,937
of which Furniture and vehicles: +€73,632
- Receivables within one year +€34,876
up €34,876 (+17.0%), from €205,290 to €240,165
of which Trade receivables: +€26,231
- Deferred charges and accrued income -€27,597
down €27,597 (-90.7%), from €30,410 to €2,813
- Debts after one year +€1.8m
up €1.8m (+993%), from €184,676 to €2.0m
- Other debts -€932,695
down €932,695 (-91.3%), from €1.0m to €88,376
- Profit (loss) carried forward -€385,154
down €385,154 (-136%), from -€283,968 to -€669,122
- Trade debts -€248,736
down €248,736 (-67.6%), from €367,824 to €119,088
- Short-term financial debts -€50,000
down €50,000 (-100%), from €50,000 to €0
- Gross operating margin -€110,270
down €110,270, from €23,404 to -€86,866
- Other operating charges +€13,411
up €13,411 (+444%), from €3,020 to €16,431
- Depreciation +€11,088
up €11,088 (+32.2%), from €34,422 to €45,509
- Staff costs -€9,660
down €9,660 (-4.1%), from €237,159 to €227,498
- Financial charges -€3,631
down €3,631 (-29.0%), from €12,512 to €8,881
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.
Derived cash bridge
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 | €1,454,517 | €1,632,438 | +€177,921 | +12.2% |
| Fixed assets | 21/28 | €139,497 | €191,757 | +€52,260 | +37.5% |
| Intangible fixed assets | 21 | €2,430 | €10,820 | +€8,391 | +345% |
| Tangible fixed assets | 22/27 | €128,267 | €180,937 | +€52,669 | +41.1% |
| Plant, machinery and equipment | 23 | €95,499 | €77,099 | -€18,400 | -19.3% |
| Furniture and vehicles | 24 | €26,787 | €100,419 | +€73,632 | +275% |
| Other tangible fixed assets | 26 | €5,981 | €3,419 | -€2,562 | -42.8% |
| Financial fixed assets | 28 | €8,800 | €0 | -€8,800 | -100% |
| Current assets | 29/58 | €1,315,020 | €1,440,680 | +€125,661 | +9.6% |
| Stocks and contracts in progress | 3 | €1,075,000 | €1,177,855 | +€102,855 | +9.6% |
| Stocks | 30/36 | €1,075,000 | €1,177,855 | +€102,855 | +9.6% |
| Amounts receivable within one year | 40/41 | €205,290 | €240,165 | +€34,876 | +17.0% |
| Trade receivables | 40 | €160,480 | €186,711 | +€26,231 | +16.3% |
| Other amounts receivable | 41 | €44,810 | €53,454 | +€8,644 | +19.3% |
| Cash at bank and in hand | 54/58 | €4,319 | €19,847 | +€15,527 | +359% |
| Deferred charges and accrued income | 490/1 | €30,410 | €2,813 | -€27,597 | -90.7% |
| Total equity and liabilities | 10/49 | €1,454,517 | €1,632,438 | +€177,921 | +12.2% |
| Equity | 10/15 | -€263,968 | -€649,122 | -€385,154 | -146% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€283,968 | -€669,122 | -€385,154 | -136% |
| Amounts payable | 17/49 | €1,718,485 | €2,281,559 | +€563,074 | +32.8% |
| Amounts payable after more than one year | 17 | €184,676 | €2,018,253 | +€1.8m | +993% |
| Financial debts | 170/4 | €184,676 | €2,018,253 | +€1.8m | +993% |
| Amounts payable within one year | 42/48 | €1,533,809 | €261,911 | -€1.3m | -82.9% |
| Current portion of amounts payable after more than one year | 42 | €41,611 | €6,237 | -€35,374 | -85.0% |
| Financial debts | 43 | €50,000 | €0 | -€50,000 | -100% |
| Credit institutions | 430/8 | €50,000 | €0 | -€50,000 | -100% |
| Trade debts | 44 | €367,824 | €119,088 | -€248,736 | -67.6% |
| Suppliers | 440/4 | €367,824 | €119,088 | -€248,736 | -67.6% |
| Taxes, remuneration and social security | 45 | €53,303 | €48,210 | -€5,093 | -9.6% |
| Taxes | 450/3 | €29,728 | €10,331 | -€19,396 | -65.2% |
| Remuneration and social security | 454/9 | €23,575 | €37,879 | +€14,304 | +60.7% |
| Other amounts payable | 47/48 | €1,021,071 | €88,376 | -€932,695 | -91.3% |
| Accrued charges and deferred income | 492/3 | - | €1,395 | +€1,395 | |
| Remuneration, social security and pensions | 62 | €237,159 | €227,498 | -€9,660 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,422 | €45,509 | +€11,088 | +32.2% |
| Other operating charges | 640/8 | €3,020 | €16,431 | +€13,411 | +444% |
| Non-recurring operating charges | 66A | €25,000 | €0 | -€25,000 | -100% |
| Gross operating margin | 9900 | €23,404 | -€86,866 | -€110,270 | |
| Operating profit (loss) | 9901 | -€276,197 | -€376,305 | -€100,108 | -36.2% |
| Financial income | 75/76B | €29 | €33 | +€4 | +12.0% |
| Recurring financial income | 75 | €29 | €33 | +€4 | +12.0% |
| Financial charges | 65/66B | €12,512 | €8,881 | -€3,631 | -29.0% |
| Recurring financial charges | 65 | €12,512 | €8,881 | -€3,631 | -29.0% |
| Profit (loss) for the period before taxes | 9903 | -€288,680 | -€385,154 | -€96,474 | -33.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€288,680 | -€385,154 | -€96,474 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€288,680 | -€385,154 | -€96,474 | -33.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.