CASS-CONSULT: 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.
CASS-CONSULT
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€36,714
down €36,714 (-59.1%), from €62,147 to €25,433
mainly Current investments (-€50,000) and Investment in fixed assets (net) (-€18,706)
- Financial fixed assets +€17,556
up €17,556 (+50.0%), from €35,112 to €52,668
- Receivables within one year +€16,425
up €16,425 (+38.6%), from €42,570 to €58,995
of which Other amounts receivable: +€13,222
- Deferred charges and accrued income -€3,041
down €3,041 (-97.1%), from €3,132 to €91
- Reserves +€55,547
up €55,547 (+46.4%), from €119,702 to €175,248
- Tax, wage and social debts -€11,625
down €11,625 (-65.7%), from €17,687 to €6,062
- Gross operating margin -€10,832
down €10,832 (-14.3%), from €75,601 to €64,768
- Financial income +€9,721
up €9,721 (+182,033%), from €5 to €9,726
- Taxes -€6,322
down €6,322 (-29.1%), from €21,706 to €15,384
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 | €144,885 | €189,007 | +€44,122 | +30.5% |
| Fixed assets | 21/28 | €37,037 | €54,488 | +€17,452 | +47.1% |
| Tangible fixed assets | 22/27 | €1,925 | €1,820 | -€104 | -5.4% |
| Furniture and vehicles | 24 | €1,925 | €1,820 | -€104 | -5.4% |
| Financial fixed assets | 28 | €35,112 | €52,668 | +€17,556 | +50.0% |
| Current assets | 29/58 | €107,849 | €134,519 | +€26,670 | +24.7% |
| Amounts receivable within one year | 40/41 | €42,570 | €58,995 | +€16,425 | +38.6% |
| Trade receivables | 40 | €23,276 | €26,479 | +€3,203 | +13.8% |
| Other amounts receivable | 41 | €19,294 | €32,516 | +€13,222 | +68.5% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €62,147 | €25,433 | -€36,714 | -59.1% |
| Deferred charges and accrued income | 490/1 | €3,132 | €91 | -€3,041 | -97.1% |
| Total equity and liabilities | 10/49 | €144,885 | €189,007 | +€44,122 | +30.5% |
| Equity | 10/15 | €124,702 | €180,248 | +€55,547 | +44.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €119,702 | €175,248 | +€55,547 | +46.4% |
| Distributable reserves | 133 | €119,702 | €175,248 | +€55,547 | +46.4% |
| Amounts payable | 17/49 | €20,184 | €8,759 | -€11,425 | -56.6% |
| Amounts payable within one year | 42/48 | €20,184 | €8,360 | -€11,824 | -58.6% |
| Trade debts | 44 | €1,638 | €1,465 | -€173 | -10.6% |
| Suppliers | 440/4 | €1,638 | €1,465 | -€173 | -10.6% |
| Taxes, remuneration and social security | 45 | €17,687 | €6,062 | -€11,625 | -65.7% |
| Taxes | 450/3 | €17,687 | €6,062 | -€11,625 | -65.7% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,575 | €1,254 | -€321 | -20.4% |
| Other operating charges | 640/8 | €632 | €647 | +€15 | +2.4% |
| Gross operating margin | 9900 | €75,601 | €64,768 | -€10,832 | -14.3% |
| Operating profit (loss) | 9901 | €73,394 | €62,868 | -€10,526 | -14.3% |
| Financial income | 75/76B | €5 | €9,726 | +€9,721 | +182,033% |
| Recurring financial income | 75 | €5 | €9,726 | +€9,721 | +182,033% |
| Financial charges | 65/66B | €1,026 | €830 | -€196 | -19.1% |
| Recurring financial charges | 65 | €1,026 | €830 | -€196 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €72,373 | €71,763 | -€610 | -0.8% |
| Income taxes | 67/77 | €21,706 | €15,384 | -€6,322 | -29.1% |
| Profit (loss) for the period | 9904 | €50,668 | €56,380 | +€5,712 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,668 | €56,380 | +€5,712 | +11.3% |
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.