CASPROM: 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.
CASPROM
Largest movements
- Receivables within one year -€16,837
down €16,837 (-44.8%), from €37,557 to €20,720
of which Other amounts receivable: -€13,711
- Cash +€4,213
new in 2025: €4,213
mainly Receivables within one year (+€16,837) and Depreciation (+€1,063)
- Tangible fixed assets -€1,038
down €1,038 (-46.7%), from €2,223 to €1,185
- Trade debts -€7,600
down €7,600 (-43.1%), from €17,638 to €10,038
- Tax, wage and social debts -€2,202
down €2,202 (-91.3%), from €2,411 to €209
- Other debts -€2,133
no longer reported in 2025 (was €2,133)
- Profit (loss) carried forward -€1,709
down €1,709 (-28.0%), from €6,113 to €4,404
- Gross operating margin -€701
down €701 (-73.1%), from €959 to €258
- Financial charges -€241
down €241 (-51.3%), from €471 to €229
- Depreciation -€97
down €97 (-8.3%), from €1,160 to €1,063
- Financial income +€11
new in 2025: €11
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 | €40,797 | €27,151 | -€13,645 | -33.4% |
| Fixed assets | 21/28 | €2,223 | €1,185 | -€1,038 | -46.7% |
| Tangible fixed assets | 22/27 | €2,223 | €1,185 | -€1,038 | -46.7% |
| Furniture and vehicles | 24 | €2,223 | €1,185 | -€1,038 | -46.7% |
| Current assets | 29/58 | €38,573 | €25,966 | -€12,607 | -32.7% |
| Amounts receivable within one year | 40/41 | €37,557 | €20,720 | -€16,837 | -44.8% |
| Trade receivables | 40 | €21,363 | €18,237 | -€3,126 | -14.6% |
| Other amounts receivable | 41 | €16,194 | €2,483 | -€13,711 | -84.7% |
| Cash at bank and in hand | 54/58 | - | €4,213 | +€4,213 | |
| Deferred charges and accrued income | 490/1 | €1,017 | €1,033 | +€16 | +1.6% |
| Total equity and liabilities | 10/49 | €40,797 | €27,151 | -€13,645 | -33.4% |
| Equity | 10/15 | €18,613 | €16,904 | -€1,709 | -9.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Contributions outside capital | 11 | €12,500 | €12,500 | = | 0.0% |
| Other | 1109/19 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,113 | €4,404 | -€1,709 | -28.0% |
| Amounts payable | 17/49 | €22,183 | €10,247 | -€11,936 | -53.8% |
| Amounts payable within one year | 42/48 | €22,183 | €10,247 | -€11,936 | -53.8% |
| Financial debts | 43 | €1 | - | -€1 | |
| Credit institutions | 430/8 | €1 | - | -€1 | |
| Trade debts | 44 | €17,638 | €10,038 | -€7,600 | -43.1% |
| Suppliers | 440/4 | €17,638 | €10,038 | -€7,600 | -43.1% |
| Taxes, remuneration and social security | 45 | €2,411 | €209 | -€2,202 | -91.3% |
| Taxes | 450/3 | €2,411 | €209 | -€2,202 | -91.3% |
| Other amounts payable | 47/48 | €2,133 | - | -€2,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,160 | €1,063 | -€97 | -8.3% |
| Other operating charges | 640/8 | €687 | €686 | -€1 | -0.2% |
| Gross operating margin | 9900 | €959 | €258 | -€701 | -73.1% |
| Operating profit (loss) | 9901 | -€887 | -€1,491 | -€603 | -67.9% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €471 | €229 | -€241 | -51.3% |
| Recurring financial charges | 65 | €471 | €229 | -€241 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,358 | -€1,709 | -€351 | -25.8% |
| Profit (loss) for the period | 9904 | -€1,358 | -€1,709 | -€351 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,358 | -€1,709 | -€351 | -25.8% |
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 15 October 2026 via checked.be.