Casse: 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.
Casse
Largest movements
- Tangible fixed assets -€26,707
down €26,707 (-23.3%), from €114,488 to €87,781
of which Furniture and vehicles: -€25,806
- Cash +€26,387
up €26,387 (+602.0%), from €4,383 to €30,770
mainly Net result for the year (+€50,086) and Depreciation (+€28,311)
- Receivables within one year -€21,901
no longer reported in 2025 (was €21,901)
- Tax, wage and social debts +€21,225
up €21,225 (+45.5%), from €46,674 to €67,898
- Debts after one year -€21,155
down €21,155 (-43.0%), from €49,194 to €28,039
- Profit (loss) carried forward -€20,198
down €20,198 (-47.4%), from €42,580 to €22,381
- Trade debts -€4,326
down €4,326 (-52.1%), from €8,301 to €3,975
- Gross operating margin -€43,193
down €43,193 (-30.3%), from €142,752 to €99,559
- Other operating charges -€15,926
down €15,926 (-93.0%), from €17,131 to €1,205
- Depreciation +€10,507
up €10,507 (+59.0%), from €17,805 to €28,311
- Taxes -€7,412
down €7,412 (-30.2%), from €24,578 to €17,166
- Financial charges +€1,673
up €1,673 (+149.6%), from €1,118 to €2,791
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 | €175,410 | €151,509 | -€23,902 | -13.6% |
| Fixed assets | 21/28 | €114,488 | €87,781 | -€26,707 | -23.3% |
| Tangible fixed assets | 22/27 | €114,488 | €87,781 | -€26,707 | -23.3% |
| Plant, machinery and equipment | 23 | €1,861 | €1,244 | -€617 | -33.1% |
| Furniture and vehicles | 24 | €103,921 | €78,115 | -€25,806 | -24.8% |
| Other tangible fixed assets | 26 | €8,706 | €8,422 | -€284 | -3.3% |
| Current assets | 29/58 | €60,922 | €63,727 | +€2,805 | +4.6% |
| Amounts receivable within one year | 40/41 | €21,901 | - | -€21,901 | |
| Trade receivables | 40 | €21,901 | - | -€21,901 | |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,383 | €30,770 | +€26,387 | +602.0% |
| Deferred charges and accrued income | 490/1 | €4,638 | €2,957 | -€1,681 | -36.2% |
| Total equity and liabilities | 10/49 | €175,410 | €151,509 | -€23,902 | -13.6% |
| Equity | 10/15 | €50,640 | €30,441 | -€20,198 | -39.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,580 | €22,381 | -€20,198 | -47.4% |
| Amounts payable | 17/49 | €124,770 | €121,067 | -€3,703 | -3.0% |
| Amounts payable after more than one year | 17 | €49,194 | €28,039 | -€21,155 | -43.0% |
| Financial debts | 170/4 | €49,194 | €28,039 | -€21,155 | -43.0% |
| Amounts payable within one year | 42/48 | €75,577 | €93,028 | +€17,452 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €20,481 | €21,155 | +€674 | +3.3% |
| Trade debts | 44 | €8,301 | €3,975 | -€4,326 | -52.1% |
| Suppliers | 440/4 | €8,301 | €3,975 | -€4,326 | -52.1% |
| Taxes, remuneration and social security | 45 | €46,674 | €67,898 | +€21,225 | +45.5% |
| Taxes | 450/3 | €46,674 | €67,898 | +€21,225 | +45.5% |
| Other amounts payable | 47/48 | €121 | - | -€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,805 | €28,311 | +€10,507 | +59.0% |
| Other operating charges | 640/8 | €17,131 | €1,205 | -€15,926 | -93.0% |
| Gross operating margin | 9900 | €142,752 | €99,559 | -€43,193 | -30.3% |
| Operating profit (loss) | 9901 | €107,817 | €70,043 | -€37,774 | -35.0% |
| Financial charges | 65/66B | €1,118 | €2,791 | +€1,673 | +149.6% |
| Recurring financial charges | 65 | €1,118 | €2,791 | +€1,673 | +149.6% |
| Profit (loss) for the period before taxes | 9903 | €106,699 | €67,251 | -€39,447 | -37.0% |
| Income taxes | 67/77 | €24,578 | €17,166 | -€7,412 | -30.2% |
| Profit (loss) for the period | 9904 | €82,121 | €50,086 | -€32,035 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €82,121 | €50,086 | -€32,035 | -39.0% |
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 10 October 2026 via checked.be.