CASSIERS IMMO: 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.
CASSIERS IMMO
Largest movements
- Tangible fixed assets -€13,593
down €13,593 (-4.2%), from €323,017 to €309,424
of which Land and buildings: -€11,974
- Cash +€10,994
up €10,994 (+299%), from €3,672 to €14,666
mainly Depreciation (+€13,593) and Net result for the year (+€11,614)
- Debts after one year -€16,574
down €16,574 (-7.3%), from €227,287 to €210,713
- Profit (loss) carried forward +€11,614
up €11,614, from -€3,606 to €8,008
- Gross operating margin +€7,606
up €7,606 (+24.8%), from €30,701 to €38,307
- Taxes +€2,915
new in 2025: €2,915
- Financial charges -€478
down €478 (-6.2%), from €7,704 to €7,226
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 | €340,189 | €338,202 | -€1,987 | -0.6% |
| Fixed assets | 21/28 | €323,017 | €309,424 | -€13,593 | -4.2% |
| Tangible fixed assets | 22/27 | €323,017 | €309,424 | -€13,593 | -4.2% |
| Land and buildings | 22 | €310,347 | €298,373 | -€11,974 | -3.9% |
| Plant, machinery and equipment | 23 | €12,671 | €11,051 | -€1,620 | -12.8% |
| Current assets | 29/58 | €17,172 | €28,778 | +€11,606 | +67.6% |
| Amounts receivable after more than one year | 29 | - | €613 | +€613 | |
| Trade receivables | 290 | - | €613 | +€613 | |
| Cash at bank and in hand | 54/58 | €3,672 | €14,666 | +€10,994 | +299% |
| Deferred charges and accrued income | 490/1 | €13,500 | €13,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €340,189 | €338,202 | -€1,987 | -0.6% |
| Equity | 10/15 | €16,394 | €28,008 | +€11,614 | +70.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,606 | €8,008 | +€11,614 | |
| Amounts payable | 17/49 | €323,795 | €310,195 | -€13,601 | -4.2% |
| Amounts payable after more than one year | 17 | €227,287 | €210,713 | -€16,574 | -7.3% |
| Financial debts | 170/4 | €227,287 | €210,713 | -€16,574 | -7.3% |
| Amounts payable within one year | 42/48 | €96,509 | €99,482 | +€2,973 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €16,083 | €16,611 | +€528 | +3.3% |
| Trade debts | 44 | €469 | - | -€469 | |
| Suppliers | 440/4 | €469 | - | -€469 | |
| Taxes, remuneration and social security | 45 | - | €2,915 | +€2,915 | |
| Taxes | 450/3 | - | €2,915 | +€2,915 | |
| Other amounts payable | 47/48 | €79,956 | €79,956 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,593 | €13,593 | = | 0.0% |
| Other operating charges | 640/8 | €2,869 | €2,959 | +€90 | +3.1% |
| Gross operating margin | 9900 | €30,701 | €38,307 | +€7,606 | +24.8% |
| Operating profit (loss) | 9901 | €14,239 | €21,755 | +€7,516 | +52.8% |
| Financial charges | 65/66B | €7,704 | €7,226 | -€478 | -6.2% |
| Recurring financial charges | 65 | €7,704 | €7,226 | -€478 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €6,534 | €14,529 | +€7,995 | +122% |
| Income taxes | 67/77 | - | €2,915 | +€2,915 | |
| Profit (loss) for the period | 9904 | €6,534 | €11,614 | +€5,080 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,534 | €11,614 | +€5,080 | +77.7% |
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 24 October 2026 via checked.be.