Cass N Roll: 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 N Roll
Largest movements
- Receivables within one year +€21,806
up €21,806 (+270%), from €8,066 to €29,871
of which Trade receivables: +€23,826
- Cash +€18,229
up €18,229 (+145%), from €12,569 to €30,798
mainly Trade debts (+€19,876) and Debts after one year (+€10,289)
- Tangible fixed assets +€4,334
up €4,334 (+37.0%), from €11,714 to €16,048
of which Other tangible fixed assets: +€2,583
- Stocks and contracts +€3,015
up €3,015 (+706%), from €427 to €3,442
- Trade debts +€19,876
up €19,876 (+230%), from €8,647 to €28,522
- Debts after one year +€10,289
up €10,289 (+68.6%), from €15,000 to €25,289
- Profit (loss) carried forward +€8,892
up €8,892, from -€6,103 to €2,789
- Tax, wage and social debts +€4,206
up €4,206 (+80.2%), from €5,244 to €9,449
of which Taxes: +€5,206
- Current portion of long-term debt +€2,860
new in 2025: €2,860
- Gross operating margin +€18,228
up €18,228, from -€3,170 to €15,058
- Other operating charges -€3,220
down €3,220 (-91.1%), from €3,535 to €316
- Depreciation +€736
up €736 (+17.1%), from €4,296 to €5,032
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 | €34,196 | €80,864 | +€46,668 | +136% |
| Formation expenses | 20 | €785 | €524 | -€262 | -33.3% |
| Fixed assets | 21/28 | €12,312 | €16,229 | +€3,917 | +31.8% |
| Intangible fixed assets | 21 | €597 | €181 | -€417 | -69.8% |
| Tangible fixed assets | 22/27 | €11,714 | €16,048 | +€4,334 | +37.0% |
| Plant, machinery and equipment | 23 | €11,138 | €13,305 | +€2,168 | +19.5% |
| Furniture and vehicles | 24 | €577 | €160 | -€416 | -72.2% |
| Other tangible fixed assets | 26 | - | €2,583 | +€2,583 | |
| Current assets | 29/58 | €21,099 | €64,112 | +€43,013 | +204% |
| Stocks and contracts in progress | 3 | €427 | €3,442 | +€3,015 | +706% |
| Stocks | 30/36 | €427 | €3,442 | +€3,015 | +706% |
| Amounts receivable within one year | 40/41 | €8,066 | €29,871 | +€21,806 | +270% |
| Trade receivables | 40 | €6,030 | €29,856 | +€23,826 | +395% |
| Other amounts receivable | 41 | €2,036 | €15 | -€2,021 | -99.2% |
| Cash at bank and in hand | 54/58 | €12,569 | €30,798 | +€18,229 | +145% |
| Deferred charges and accrued income | 490/1 | €37 | €0 | -€37 | -100% |
| Total equity and liabilities | 10/49 | €34,196 | €80,864 | +€46,668 | +136% |
| Equity | 10/15 | €897 | €9,789 | +€8,892 | +991% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,103 | €2,789 | +€8,892 | |
| Amounts payable | 17/49 | €33,299 | €71,076 | +€37,777 | +113% |
| Amounts payable after more than one year | 17 | €15,000 | €25,289 | +€10,289 | +68.6% |
| Financial debts | 170/4 | €15,000 | €25,289 | +€10,289 | +68.6% |
| Amounts payable within one year | 42/48 | €18,299 | €45,787 | +€27,488 | +150% |
| Current portion of amounts payable after more than one year | 42 | - | €2,860 | +€2,860 | |
| Trade debts | 44 | €8,647 | €28,522 | +€19,876 | +230% |
| Suppliers | 440/4 | €8,647 | €28,522 | +€19,876 | +230% |
| Taxes, remuneration and social security | 45 | €5,244 | €9,449 | +€4,206 | +80.2% |
| Taxes | 450/3 | €4,244 | €9,449 | +€5,206 | +123% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €4,408 | €4,955 | +€547 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,296 | €5,032 | +€736 | +17.1% |
| Other operating charges | 640/8 | €3,535 | €316 | -€3,220 | -91.1% |
| Gross operating margin | 9900 | -€3,170 | €15,058 | +€18,228 | |
| Operating profit (loss) | 9901 | -€11,001 | €9,710 | +€20,711 | |
| Financial income | 75/76B | €38 | €16 | -€22 | -58.7% |
| Recurring financial income | 75 | €38 | €16 | -€22 | -58.7% |
| Financial charges | 65/66B | €875 | €731 | -€144 | -16.5% |
| Recurring financial charges | 65 | €875 | €731 | -€144 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,839 | €8,995 | +€20,833 | |
| Income taxes | 67/77 | €0 | €103 | +€103 | |
| Profit (loss) for the period | 9904 | -€11,839 | €8,892 | +€20,731 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,839 | €8,892 | +€20,731 |
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 25 October 2026 via checked.be.