CASSATA: 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.
CASSATA
Largest movements
- Receivables within one year -€7,109
down €7,109 (-14.7%), from €48,333 to €41,224
- Cash +€6,129
up €6,129 (+127.9%), from €4,791 to €10,920
mainly Receivables within one year (+€7,109) and Net result for the year (+€5,114)
- Tangible fixed assets -€1,784
down €1,784 (-27.1%), from €6,575 to €4,790
of which Land and buildings: -€1,052
- Tax, wage and social debts -€7,765
down €7,765 (-59.4%), from €13,070 to €5,305
- Reserves +€5,114
up €5,114 (+14.4%), from €35,412 to €40,527
- Gross operating margin -€15,837
down €15,837 (-61.8%), from €25,622 to €9,786
- Taxes -€4,915
down €4,915 (-60.1%), from €8,172 to €3,258
- Other operating charges -€1,075
down €1,075 (-37.2%), from €2,887 to €1,812
- Financial income -€567
down €567 (-19.2%), from €2,954 to €2,388
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 | €60,309 | €57,186 | -€3,123 | -5.2% |
| Fixed assets | 21/28 | €6,575 | €4,790 | -€1,784 | -27.1% |
| Tangible fixed assets | 22/27 | €6,575 | €4,790 | -€1,784 | -27.1% |
| Land and buildings | 22 | €5,234 | €4,182 | -€1,052 | -20.1% |
| Furniture and vehicles | 24 | €1,340 | €608 | -€733 | -54.6% |
| Current assets | 29/58 | €53,734 | €52,395 | -€1,338 | -2.5% |
| Amounts receivable within one year | 40/41 | €48,333 | €41,224 | -€7,109 | -14.7% |
| Other amounts receivable | 41 | €48,333 | €41,224 | -€7,109 | -14.7% |
| Cash at bank and in hand | 54/58 | €4,791 | €10,920 | +€6,129 | +127.9% |
| Deferred charges and accrued income | 490/1 | €609 | €251 | -€358 | -58.8% |
| Total equity and liabilities | 10/49 | €60,309 | €57,186 | -€3,123 | -5.2% |
| Equity | 10/15 | €35,412 | €40,527 | +€5,114 | +14.4% |
| Reserves | 13 | €35,412 | €40,527 | +€5,114 | +14.4% |
| Distributable reserves | 133 | €35,412 | €40,527 | +€5,114 | +14.4% |
| Amounts payable | 17/49 | €24,896 | €16,659 | -€8,237 | -33.1% |
| Amounts payable within one year | 42/48 | €24,896 | €16,659 | -€8,237 | -33.1% |
| Trade debts | 44 | €7,183 | €6,701 | -€482 | -6.7% |
| Suppliers | 440/4 | €7,183 | €6,701 | -€482 | -6.7% |
| Taxes, remuneration and social security | 45 | €13,070 | €5,305 | -€7,765 | -59.4% |
| Taxes | 450/3 | €13,070 | €5,305 | -€7,765 | -59.4% |
| Other amounts payable | 47/48 | €4,643 | €4,653 | +€10 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,784 | €1,784 | = | 0.0% |
| Other operating charges | 640/8 | €2,887 | €1,812 | -€1,075 | -37.2% |
| Gross operating margin | 9900 | €25,622 | €9,786 | -€15,837 | -61.8% |
| Operating profit (loss) | 9901 | €20,952 | €6,189 | -€14,762 | -70.5% |
| Financial income | 75/76B | €2,954 | €2,388 | -€567 | -19.2% |
| Recurring financial income | 75 | €2,954 | €2,388 | -€567 | -19.2% |
| Financial charges | 65/66B | €203 | €205 | +€2 | +1.0% |
| Recurring financial charges | 65 | €203 | €205 | +€2 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €23,703 | €8,372 | -€15,331 | -64.7% |
| Income taxes | 67/77 | €8,172 | €3,258 | -€4,915 | -60.1% |
| Profit (loss) for the period | 9904 | €15,530 | €5,114 | -€10,416 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,530 | €5,114 | -€10,416 | -67.1% |
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 9 October 2026 via checked.be.