caspers: 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.
caspers
Largest movements
- Receivables within one year +€137,969
up €137,969 (+2079.4%), from €6,635 to €144,604
of which Other amounts receivable: +€139,000
- Cash -€123,112
down €123,112 (-26.3%), from €468,370 to €345,259
mainly Receivables within one year (-€137,969) and Investment in fixed assets (net) (-€2,000)
- Tangible fixed assets -€11,070
down €11,070 (-35.3%), from €31,402 to €20,332
of which Land and buildings: -€10,834
- Trade debts +€5,126
new in 2025: €5,126
- Gross operating margin -€519,609
down €519,609 (-97.5%), from €532,753 to €13,144
- Other operating charges -€307,395
down €307,395 (-99.4%), from €309,214 to €1,818
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 | €506,407 | €510,194 | +€3,787 | +0.7% |
| Fixed assets | 21/28 | €31,402 | €20,332 | -€11,070 | -35.3% |
| Tangible fixed assets | 22/27 | €31,402 | €20,332 | -€11,070 | -35.3% |
| Land and buildings | 22 | €24,432 | €13,598 | -€10,834 | -44.3% |
| Other tangible fixed assets | 26 | €6,969 | €6,734 | -€236 | -3.4% |
| Current assets | 29/58 | €475,005 | €489,863 | +€14,857 | +3.1% |
| Amounts receivable within one year | 40/41 | €6,635 | €144,604 | +€137,969 | +2079.4% |
| Trade receivables | 40 | €1,031 | - | -€1,031 | |
| Other amounts receivable | 41 | €5,604 | €144,604 | +€139,000 | +2480.4% |
| Cash at bank and in hand | 54/58 | €468,370 | €345,259 | -€123,112 | -26.3% |
| Total equity and liabilities | 10/49 | €506,407 | €510,194 | +€3,787 | +0.7% |
| Equity | 10/15 | €357,229 | €355,390 | -€1,839 | -0.5% |
| Contributions | 10/11 | €16,520 | €16,520 | = | 0.0% |
| Reserves | 13 | €240,880 | €240,880 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €139,524 | €139,524 | = | 0.0% |
| Distributable reserves | 133 | €99,496 | €99,496 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,829 | €97,990 | -€1,839 | -1.8% |
| Provisions and deferred taxes | 16 | €46,508 | €46,508 | = | 0.0% |
| Deferred taxes | 168 | €46,508 | €46,508 | = | 0.0% |
| Amounts payable | 17/49 | €102,670 | €108,297 | +€5,626 | +5.5% |
| Amounts payable within one year | 42/48 | €99,920 | €105,547 | +€5,626 | +5.6% |
| Trade debts | 44 | - | €5,126 | +€5,126 | |
| Suppliers | 440/4 | - | €5,126 | +€5,126 | |
| Other amounts payable | 47/48 | €99,920 | €100,421 | +€500 | +0.5% |
| Accrued charges and deferred income | 492/3 | €2,750 | €2,750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,949 | €13,070 | +€2,121 | +19.4% |
| Other operating charges | 640/8 | €309,214 | €1,818 | -€307,395 | -99.4% |
| Gross operating margin | 9900 | €532,753 | €13,144 | -€519,609 | -97.5% |
| Operating profit (loss) | 9901 | €212,590 | -€1,745 | -€214,335 | |
| Financial income | 75/76B | €1,274 | - | -€1,274 | |
| Recurring financial income | 75 | €1,274 | - | -€1,274 | |
| Financial charges | 65/66B | €2,530 | €94 | -€2,436 | -96.3% |
| Recurring financial charges | 65 | €2,530 | €94 | -€2,436 | -96.3% |
| Profit (loss) for the period before taxes | 9903 | €211,335 | -€1,839 | -€213,173 | |
| Transfer to deferred taxes | 680 | €46,508 | - | -€46,508 | |
| Income taxes | 67/77 | €290 | - | -€290 | |
| Profit (loss) for the period | 9904 | €164,537 | -€1,839 | -€166,375 | |
| Transfer to tax-exempt reserves | 689 | €139,524 | - | -€139,524 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,013 | -€1,839 | -€26,851 |
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 12 October 2026 via checked.be.