CASPINO: what changed
Two fiscal 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.
CASPINO
Largest movements
- Tangible fixed assets -€12,232
down €12,232 (-12.2%), from €99,944 to €87,712
of which Plant, machinery and equipment: -€7,227
- Cash -€2,232
down €2,232 (-14.5%), from €15,348 to €13,117
mainly Debts after one year (-€28,773) and Investment in fixed assets (net) (-€3,381)
- Stocks and contracts -€1,500
down €1,500 (-75.0%), from €2,000 to €500
- Debts after one year -€28,773
down €28,773 (-35.0%), from €82,160 to €53,386
- Profit (loss) carried forward +€12,082
up €12,082 (+17.5%), from -€69,145 to -€57,063
- Other debts -€3,272
down €3,272 (-6.1%), from €53,405 to €50,133
- Trade debts +€1,419
up €1,419 (+26.1%), from €5,434 to €6,852
- Gross operating margin +€81,226
up €81,226, from -€46,906 to €34,320
- Other operating charges +€1,720
up €1,720 (+788.8%), from €218 to €1,938
- Financial charges -€1,472
down €1,472 (-23.2%), from €6,354 to €4,882
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 | €128,292 | €111,852 | -€16,440 | -12.8% |
| Fixed assets | 21/28 | €108,144 | €95,912 | -€12,232 | -11.3% |
| Tangible fixed assets | 22/27 | €99,944 | €87,712 | -€12,232 | -12.2% |
| Land and buildings | 22 | €35,424 | €31,455 | -€3,969 | -11.2% |
| Plant, machinery and equipment | 23 | €55,024 | €47,797 | -€7,227 | -13.1% |
| Furniture and vehicles | 24 | €9,496 | €8,460 | -€1,036 | -10.9% |
| Financial fixed assets | 28 | €8,200 | €8,200 | = | 0.0% |
| Current assets | 29/58 | €20,148 | €15,940 | -€4,208 | -20.9% |
| Stocks and contracts in progress | 3 | €2,000 | €500 | -€1,500 | -75.0% |
| Stocks | 30/36 | €2,000 | €500 | -€1,500 | -75.0% |
| Amounts receivable within one year | 40/41 | €1,228 | €494 | -€734 | -59.8% |
| Other amounts receivable | 41 | €1,228 | €494 | -€734 | -59.8% |
| Cash at bank and in hand | 54/58 | €15,348 | €13,117 | -€2,232 | -14.5% |
| Deferred charges and accrued income | 490/1 | €1,572 | €1,829 | +€257 | +16.4% |
| Total equity and liabilities | 10/49 | €128,292 | €111,852 | -€16,440 | -12.8% |
| Equity | 10/15 | -€44,145 | -€32,063 | +€12,082 | +27.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,145 | -€57,063 | +€12,082 | +17.5% |
| Amounts payable | 17/49 | €172,436 | €143,915 | -€28,522 | -16.5% |
| Amounts payable after more than one year | 17 | €82,160 | €53,386 | -€28,773 | -35.0% |
| Financial debts | 170/4 | €82,160 | €53,386 | -€28,773 | -35.0% |
| Amounts payable within one year | 42/48 | €90,277 | €90,529 | +€252 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €27,862 | €28,773 | +€911 | +3.3% |
| Trade debts | 44 | €5,434 | €6,852 | +€1,419 | +26.1% |
| Suppliers | 440/4 | €5,434 | €6,852 | +€1,419 | +26.1% |
| Taxes, remuneration and social security | 45 | €3,577 | €4,770 | +€1,194 | +33.4% |
| Taxes | 450/3 | €3,577 | €2,916 | -€661 | -18.5% |
| Remuneration and social security | 454/9 | - | €1,854 | +€1,854 | |
| Other amounts payable | 47/48 | €53,405 | €50,133 | -€3,272 | -6.1% |
| Remuneration, social security and pensions | 62 | €68 | - | -€68 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,545 | €15,613 | +€68 | +0.4% |
| Other operating charges | 640/8 | €218 | €1,938 | +€1,720 | +788.8% |
| Gross operating margin | 9900 | -€46,906 | €34,320 | +€81,226 | |
| Operating profit (loss) | 9901 | -€62,737 | €16,769 | +€79,506 | |
| Financial income | 75/76B | €21 | €326 | +€305 | +1452.6% |
| Recurring financial income | 75 | €21 | €326 | +€305 | +1452.6% |
| Financial charges | 65/66B | €6,354 | €4,882 | -€1,472 | -23.2% |
| Recurring financial charges | 65 | €6,354 | €4,882 | -€1,472 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€69,070 | €12,214 | +€81,283 | |
| Income taxes | 67/77 | €75 | €132 | +€57 | +76.4% |
| Profit (loss) for the period | 9904 | -€69,145 | €12,082 | +€81,226 | |
| Profit (loss) for the period to be appropriated | 9905 | -€69,145 | €12,082 | +€81,226 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.