cassecroute: 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.
cassecroute
Largest movements
- Cash -€28,531
down €28,531 (-34.1%), from €83,739 to €55,208
mainly Trade debts (-€49,221) and Stocks and contracts (-€1,381)
- Receivables within one year -€9,280
down €9,280 (-41.6%), from €22,290 to €13,011
of which Other amounts receivable: -€18,309
- Tangible fixed assets -€8,310
down €8,310 (-32.2%), from €25,814 to €17,504
of which Furniture and vehicles: -€4,677
- Trade debts -€49,221
down €49,221 (-88.7%), from €55,463 to €6,242
- Tax, wage and social debts +€2,445
up €2,445 (+196%), from €1,250 to €3,695
of which Taxes: +€2,445
- Other debts +€2,029
up €2,029 (+54.7%), from €3,710 to €5,739
- Gross operating margin -€28,360
down €28,360 (-67.5%), from €42,009 to €13,649
- Taxes -€9,969
down €9,969 (-83.9%), from €11,884 to €1,915
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 | €150,490 | €106,654 | -€43,836 | -29.1% |
| Fixed assets | 21/28 | €25,814 | €17,504 | -€8,310 | -32.2% |
| Tangible fixed assets | 22/27 | €25,814 | €17,504 | -€8,310 | -32.2% |
| Plant, machinery and equipment | 23 | €7,130 | €5,395 | -€1,734 | -24.3% |
| Furniture and vehicles | 24 | €14,141 | €9,464 | -€4,677 | -33.1% |
| Other tangible fixed assets | 26 | €4,543 | €2,645 | -€1,898 | -41.8% |
| Current assets | 29/58 | €124,676 | €89,150 | -€35,526 | -28.5% |
| Stocks and contracts in progress | 3 | €15,177 | €16,558 | +€1,381 | +9.1% |
| Stocks | 30/36 | €15,177 | €16,558 | +€1,381 | +9.1% |
| Amounts receivable within one year | 40/41 | €22,290 | €13,011 | -€9,280 | -41.6% |
| Trade receivables | 40 | €1,814 | €10,843 | +€9,029 | +498% |
| Other amounts receivable | 41 | €20,476 | €2,167 | -€18,309 | -89.4% |
| Cash at bank and in hand | 54/58 | €83,739 | €55,208 | -€28,531 | -34.1% |
| Deferred charges and accrued income | 490/1 | €3,471 | €4,374 | +€903 | +26.0% |
| Total equity and liabilities | 10/49 | €150,490 | €106,654 | -€43,836 | -29.1% |
| Equity | 10/15 | €90,067 | €90,979 | +€912 | +1.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Other | 1109/19 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €89,967 | €90,879 | +€912 | +1.0% |
| Distributable reserves | 133 | €89,967 | €90,879 | +€912 | +1.0% |
| Amounts payable | 17/49 | €60,423 | €15,676 | -€44,748 | -74.1% |
| Amounts payable within one year | 42/48 | €60,423 | €15,676 | -€44,748 | -74.1% |
| Trade debts | 44 | €55,463 | €6,242 | -€49,221 | -88.7% |
| Suppliers | 440/4 | €55,463 | €6,242 | -€49,221 | -88.7% |
| Taxes, remuneration and social security | 45 | €1,250 | €3,695 | +€2,445 | +196% |
| Taxes | 450/3 | - | €2,445 | +€2,445 | |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Other amounts payable | 47/48 | €3,710 | €5,739 | +€2,029 | +54.7% |
| Non-recurring operating income | 76A | - | €25,770 | +€25,770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,006 | €8,310 | +€304 | +3.8% |
| Other operating charges | 640/8 | €2,216 | €2,338 | +€121 | +5.5% |
| Gross operating margin | 9900 | €42,009 | €13,649 | -€28,360 | -67.5% |
| Operating profit (loss) | 9901 | €31,787 | €3,002 | -€28,786 | -90.6% |
| Financial income | 75/76B | €279 | €0 | -€279 | -100.0% |
| Recurring financial income | 75 | €279 | €0 | -€279 | -100.0% |
| Financial charges | 65/66B | €348 | €175 | -€173 | -49.7% |
| Recurring financial charges | 65 | €348 | €175 | -€173 | -49.7% |
| Profit (loss) for the period before taxes | 9903 | €31,718 | €2,827 | -€28,891 | -91.1% |
| Income taxes | 67/77 | €11,884 | €1,915 | -€9,969 | -83.9% |
| Profit (loss) for the period | 9904 | €19,834 | €912 | -€18,923 | -95.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,834 | €912 | -€18,923 | -95.4% |
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 18 October 2026 via checked.be.