CASSE-NOIX 7: 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-NOIX 7
Largest movements
- Cash +€31,286
up €31,286 (+111%), from €28,154 to €59,440
mainly Stocks and contracts (+€17,876) and Trade debts (+€13,653)
- Stocks and contracts -€17,876
down €17,876 (-33.5%), from €53,332 to €35,456
- Deferred charges and accrued income +€5,218
up €5,218 (+209%), from €2,491 to €7,709
- Tangible fixed assets -€4,243
down €4,243 (-23.7%), from €17,913 to €13,669
- Receivables within one year +€2,258
up €2,258 (+7.9%), from €28,547 to €30,805
of which Trade receivables: +€1,964
- Trade debts +€13,653
up €13,653 (+385%), from €3,549 to €17,202
- Profit (loss) carried forward +€8,807
up €8,807 (+31.8%), from €27,715 to €36,523
- Tax, wage and social debts -€6,165
down €6,165 (-96.0%), from €6,419 to €254
- Gross operating margin -€24,225
down €24,225 (-51.5%), from €47,039 to €22,814
- Write-downs -€3,913
down €3,913, from €1,957 to -€1,957
- Taxes -€3,135
down €3,135 (-50.5%), from €6,207 to €3,072
- Other operating charges +€2,304
up €2,304 (+94.0%), from €2,451 to €4,755
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 | €131,365 | €147,357 | +€15,992 | +12.2% |
| Formation expenses | 20 | €929 | €278 | -€651 | -70.1% |
| Fixed assets | 21/28 | €17,913 | €13,669 | -€4,243 | -23.7% |
| Tangible fixed assets | 22/27 | €17,913 | €13,669 | -€4,243 | -23.7% |
| Plant, machinery and equipment | 23 | €17,913 | €13,669 | -€4,243 | -23.7% |
| Current assets | 29/58 | €112,524 | €133,410 | +€20,886 | +18.6% |
| Stocks and contracts in progress | 3 | €53,332 | €35,456 | -€17,876 | -33.5% |
| Stocks | 30/36 | €53,332 | €35,456 | -€17,876 | -33.5% |
| Amounts receivable within one year | 40/41 | €28,547 | €30,805 | +€2,258 | +7.9% |
| Trade receivables | 40 | €15,261 | €17,225 | +€1,964 | +12.9% |
| Other amounts receivable | 41 | €13,286 | €13,580 | +€294 | +2.2% |
| Cash at bank and in hand | 54/58 | €28,154 | €59,440 | +€31,286 | +111% |
| Deferred charges and accrued income | 490/1 | €2,491 | €7,709 | +€5,218 | +209% |
| Total equity and liabilities | 10/49 | €131,365 | €147,357 | +€15,992 | +12.2% |
| Equity | 10/15 | €77,715 | €86,523 | +€8,807 | +11.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,715 | €36,523 | +€8,807 | +31.8% |
| Amounts payable | 17/49 | €53,650 | €60,835 | +€7,184 | +13.4% |
| Amounts payable within one year | 42/48 | €53,650 | €60,835 | +€7,184 | +13.4% |
| Trade debts | 44 | €3,549 | €17,202 | +€13,653 | +385% |
| Suppliers | 440/4 | €3,549 | €17,202 | +€13,653 | +385% |
| Taxes, remuneration and social security | 45 | €6,419 | €254 | -€6,165 | -96.0% |
| Taxes | 450/3 | €6,419 | €254 | -€6,165 | -96.0% |
| Other amounts payable | 47/48 | €43,682 | €43,378 | -€304 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,009 | €8,009 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,957 | -€1,957 | -€3,913 | |
| Other operating charges | 640/8 | €2,451 | €4,755 | +€2,304 | +94.0% |
| Gross operating margin | 9900 | €47,039 | €22,814 | -€24,225 | -51.5% |
| Operating profit (loss) | 9901 | €34,623 | €12,006 | -€22,616 | -65.3% |
| Financial income | 75/76B | €1 | €1 | +€0 | +46.1% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +46.1% |
| Financial charges | 65/66B | €151 | €128 | -€23 | -15.1% |
| Recurring financial charges | 65 | €151 | €128 | -€23 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €34,473 | €11,880 | -€22,593 | -65.5% |
| Income taxes | 67/77 | €6,207 | €3,072 | -€3,135 | -50.5% |
| Profit (loss) for the period | 9904 | €28,266 | €8,807 | -€19,458 | -68.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,266 | €8,807 | -€19,458 | -68.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.