CASSIAN CONCEPT: what changed
Two fiscal 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.
CASSIAN CONCEPT
Largest movements
- Receivables within one year +€149,468
up €149,468 (+223.4%), from €66,911 to €216,379
of which Other amounts receivable: +€108,945
- Cash -€3,794
down €3,794 (-56.1%), from €6,756 to €2,963
mainly Receivables within one year (-€149,468) and Deferred charges and accrued income (-€3,181)
- Deferred charges and accrued income +€3,181
new in 2022: €3,181
- Profit (loss) carried forward +€83,206
up €83,206 (+534.7%), from €15,562 to €98,768
- Trade debts +€68,126
up €68,126 (+305.4%), from €22,307 to €90,433
- Gross operating margin +€50,097
up €50,097 (+125.5%), from €39,931 to €90,028
- Other operating charges +€5,554
new in 2022: €5,554
- Taxes -€1,611
down €1,611, from €1,599 to -€12
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,368 | €226,101 | +€149,734 | +196.1% |
| Fixed assets | 21/28 | €2,700 | €3,578 | +€878 | +32.5% |
| Tangible fixed assets | 22/27 | €2,700 | €3,578 | +€878 | +32.5% |
| Plant, machinery and equipment | 23 | - | €1,778 | +€1,778 | |
| Furniture and vehicles | 24 | €2,700 | €1,800 | -€900 | -33.3% |
| Current assets | 29/58 | €73,668 | €222,523 | +€148,856 | +202.1% |
| Amounts receivable within one year | 40/41 | €66,911 | €216,379 | +€149,468 | +223.4% |
| Trade receivables | 40 | €5,000 | €45,523 | +€40,523 | +810.5% |
| Other amounts receivable | 41 | €61,911 | €170,857 | +€108,945 | +176.0% |
| Cash at bank and in hand | 54/58 | €6,756 | €2,963 | -€3,794 | -56.1% |
| Deferred charges and accrued income | 490/1 | - | €3,181 | +€3,181 | |
| Total equity and liabilities | 10/49 | €76,368 | €226,101 | +€149,734 | +196.1% |
| Equity | 10/15 | €52,462 | €135,668 | +€83,206 | +158.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €18,300 | €18,300 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,300 | €18,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,562 | €98,768 | +€83,206 | +534.7% |
| Amounts payable | 17/49 | €23,906 | €90,433 | +€66,527 | +278.3% |
| Amounts payable within one year | 42/48 | €23,906 | €90,433 | +€66,527 | +278.3% |
| Trade debts | 44 | €22,307 | €90,433 | +€68,126 | +305.4% |
| Suppliers | 440/4 | €22,307 | €90,433 | +€68,126 | +305.4% |
| Taxes, remuneration and social security | 45 | €1,599 | - | -€1,599 | |
| Taxes | 450/3 | €1,599 | - | -€1,599 | |
| Remuneration, social security and pensions | 62 | €477 | - | -€477 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €900 | €1,122 | +€222 | +24.7% |
| Other operating charges | 640/8 | - | €5,554 | +€5,554 | |
| Gross operating margin | 9900 | €39,931 | €90,028 | +€50,097 | +125.5% |
| Operating profit (loss) | 9901 | €38,554 | €83,351 | +€44,798 | +116.2% |
| Financial charges | 65/66B | €176 | €157 | -€19 | -10.9% |
| Recurring financial charges | 65 | €176 | €157 | -€19 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €38,377 | €83,194 | +€44,817 | +116.8% |
| Income taxes | 67/77 | €1,599 | -€12 | -€1,611 | |
| Profit (loss) for the period | 9904 | €36,779 | €83,206 | +€46,427 | +126.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,779 | €83,206 | +€46,427 | +126.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.