CASSILIA: 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.
CASSILIA
Largest movements
- Financial fixed assets -€6,171
down €6,171 (-7.1%), from €87,262 to €81,091
- Receivables within one year +€5,919
up €5,919 (+85.5%), from €6,927 to €12,846
of which Trade receivables: +€5,497
- Trade debts -€3,800
down €3,800 (-73.8%), from €5,150 to €1,350
- Profit (loss) carried forward +€2,518
up €2,518 (+3.8%), from €67,013 to €69,531
- Gross operating margin +€13,551
up €13,551, from -€9,563 to €3,987
- Taxes -€9,949
no longer reported in 2024 (was €9,949)
- Purchases and services -€7,747
down €7,747 (-83.7%), from €9,257 to €1,510
- Turnover +€5,497
new in 2024: €5,497
- Financial charges -€464
down €464 (-24.0%), from €1,933 to €1,469
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,200 | €93,937 | -€263 | -0.3% |
| Fixed assets | 21/28 | €87,262 | €81,091 | -€6,171 | -7.1% |
| Financial fixed assets | 28 | €87,262 | €81,091 | -€6,171 | -7.1% |
| Current assets | 29/58 | €6,938 | €12,846 | +€5,908 | +85.1% |
| Amounts receivable within one year | 40/41 | €6,927 | €12,846 | +€5,919 | +85.5% |
| Trade receivables | 40 | €2,264 | €7,761 | +€5,497 | +242.8% |
| Other amounts receivable | 41 | €4,662 | €5,084 | +€422 | +9.1% |
| Cash at bank and in hand | 54/58 | €11 | - | -€11 | |
| Total equity and liabilities | 10/49 | €94,200 | €93,937 | -€263 | -0.3% |
| Equity | 10/15 | €69,152 | €71,670 | +€2,518 | +3.6% |
| Reserves | 13 | €2,139 | €2,139 | = | 0.0% |
| Non-distributable reserves | 130/1 | €284 | €284 | = | 0.0% |
| Other | 1319 | €284 | €284 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,013 | €69,531 | +€2,518 | +3.8% |
| Amounts payable | 17/49 | €25,048 | €22,267 | -€2,781 | -11.1% |
| Amounts payable within one year | 42/48 | €25,048 | €22,267 | -€2,781 | -11.1% |
| Financial debts | 43 | €19,899 | €20,676 | +€777 | +3.9% |
| Other loans | 439 | €19,899 | €20,676 | +€777 | +3.9% |
| Trade debts | 44 | €5,150 | €1,350 | -€3,800 | -73.8% |
| Suppliers | 440/4 | €5,150 | €1,350 | -€3,800 | -73.8% |
| Taxes, remuneration and social security | 45 | - | €241 | +€241 | |
| Taxes | 450/3 | - | €241 | +€241 | |
| Turnover | 70 | - | €5,497 | +€5,497 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,257 | €1,510 | -€7,747 | -83.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €75 | - | -€75 | |
| Non-recurring operating charges | 66A | €1,024 | - | -€1,024 | |
| Gross operating margin | 9900 | -€9,563 | €3,987 | +€13,551 | |
| Operating profit (loss) | 9901 | -€10,663 | €3,987 | +€14,650 | |
| Financial charges | 65/66B | €1,933 | €1,469 | -€464 | -24.0% |
| Recurring financial charges | 65 | €1,933 | €1,469 | -€464 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,596 | €2,518 | +€15,114 | |
| Income taxes | 67/77 | €9,949 | - | -€9,949 | |
| Profit (loss) for the period | 9904 | -€22,545 | €2,518 | +€25,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,545 | €2,518 | +€25,063 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.