Cassilon: 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.
Cassilon
Largest movements
- Receivables within one year -€161,148
down €161,148 (-62.6%), from €257,554 to €96,406
of which Trade receivables: -€159,836
- Cash +€79,482
up €79,482 (+105.7%), from €75,181 to €154,663
mainly Receivables within one year (+€161,148) and Accrued charges and deferred income (+€8,829)
- Deferred charges and accrued income +€39,842
new in 2025: €39,842
- Trade debts -€52,005
down €52,005 (-22.9%), from €226,817 to €174,812
- Accrued charges and deferred income +€8,829
up €8,829 (+15.0%), from €59,032 to €67,861
- Gross operating margin +€284,310
up €284,310 (+12.8%), from €2.2m to €2.5m
- Other operating charges +€235,971
up €235,971 (+10.8%), from €2.2m to €2.4m
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.
Cash bridge derived
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 | €332,735 | €290,911 | -€41,824 | -12.6% |
| Current assets | 29/58 | €332,735 | €290,911 | -€41,824 | -12.6% |
| Amounts receivable within one year | 40/41 | €257,554 | €96,406 | -€161,148 | -62.6% |
| Trade receivables | 40 | €241,866 | €82,030 | -€159,836 | -66.1% |
| Other amounts receivable | 41 | €15,688 | €14,376 | -€1,312 | -8.4% |
| Cash at bank and in hand | 54/58 | €75,181 | €154,663 | +€79,482 | +105.7% |
| Deferred charges and accrued income | 490/1 | - | €39,842 | +€39,842 | |
| Total equity and liabilities | 10/49 | €332,735 | €290,911 | -€41,824 | -12.6% |
| Equity | 10/15 | €35,230 | €37,242 | +€2,012 | +5.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,230 | €34,242 | +€2,012 | +6.2% |
| Amounts payable | 17/49 | €297,505 | €253,669 | -€43,836 | -14.7% |
| Amounts payable within one year | 42/48 | €238,473 | €185,807 | -€52,665 | -22.1% |
| Trade debts | 44 | €226,817 | €174,812 | -€52,005 | -22.9% |
| Suppliers | 440/4 | €226,817 | €174,812 | -€52,005 | -22.9% |
| Taxes, remuneration and social security | 45 | €11,656 | €10,995 | -€660 | -5.7% |
| Taxes | 450/3 | €2,711 | €1,291 | -€1,421 | -52.4% |
| Remuneration and social security | 454/9 | €8,944 | €9,705 | +€761 | +8.5% |
| Accrued charges and deferred income | 492/3 | €59,032 | €67,861 | +€8,829 | +15.0% |
| Remuneration, social security and pensions | 62 | €76,285 | €81,911 | +€5,626 | +7.4% |
| Other operating charges | 640/8 | €2,182,082 | €2,418,053 | +€235,971 | +10.8% |
| Gross operating margin | 9900 | €2,219,521 | €2,503,831 | +€284,310 | +12.8% |
| Operating profit (loss) | 9901 | -€38,846 | €3,867 | +€42,712 | |
| Financial income | 75/76B | €1,224 | €4,426 | +€3,202 | +261.6% |
| Recurring financial income | 75 | €1,224 | €4,426 | +€3,202 | +261.6% |
| Financial charges | 65/66B | €2,426 | €4,990 | +€2,565 | +105.8% |
| Recurring financial charges | 65 | €2,426 | €4,990 | +€2,565 | +105.8% |
| Profit (loss) for the period before taxes | 9903 | -€40,047 | €3,303 | +€43,350 | |
| Income taxes | 67/77 | €374 | €1,291 | +€916 | +244.7% |
| Profit (loss) for the period | 9904 | -€40,422 | €2,012 | +€42,434 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,422 | €2,012 | +€42,434 |
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 9 October 2026 via checked.be.