CASSIOPÉE CONSULTING: what changed
CASSIOPÉE CONSULTING
Largest movements
- Cash +€35,975
up €35,975 (+371%), from €9,699 to €45,674
mainly Net result for the year (+€170,282) and Current portion of long-term debt (+€21,966)
- Receivables within one year +€7,126
up €7,126 (+17.4%), from €41,000 to €48,126
- Current portion of long-term debt +€21,966
up €21,966 (+31.5%), from €69,691 to €91,656
- Tax, wage and social debts +€20,813
up €20,813 (+44.2%), from €47,112 to €67,925
of which Taxes: +€21,082
- Other debts -€10,671
down €10,671 (-5.8%), from €182,487 to €171,817
- Debts after one year +€9,392
up €9,392 (+3.9%), from €238,310 to €247,702
- Financial income +€75,047
up €75,047 (+25,536%), from €294 to €75,340
- Gross operating margin +€36,623
up €36,623 (+18.4%), from €198,600 to €235,223
- Staff costs +€11,328
up €11,328 (+25.8%), from €43,827 to €55,154
- Financial charges +€9,752
up €9,752 (+24.8%), from €39,347 to €49,099
- Depreciation -€6,126
down €6,126 (-84.9%), from €7,214 to €1,088
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €556,277 | €599,426 | +€43,149 | +7.8% |
| Fixed assets | 21/28 | €503,986 | €502,897 | -€1,088 | -0.2% |
| Tangible fixed assets | 22/27 | €1,088 | - | -€1,088 | |
| Furniture and vehicles | 24 | €1,088 | - | -€1,088 | |
| Financial fixed assets | 28 | €502,897 | €502,897 | = | 0.0% |
| Current assets | 29/58 | €52,291 | €96,528 | +€44,237 | +84.6% |
| Amounts receivable within one year | 40/41 | €41,000 | €48,126 | +€7,126 | +17.4% |
| Trade receivables | 40 | €41,000 | €48,126 | +€7,126 | +17.4% |
| Cash at bank and in hand | 54/58 | €9,699 | €45,674 | +€35,975 | +371% |
| Deferred charges and accrued income | 490/1 | €1,592 | €2,728 | +€1,136 | +71.4% |
| Total equity and liabilities | 10/49 | €556,277 | €599,426 | +€43,149 | +7.8% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €551,277 | €594,426 | +€43,149 | +7.8% |
| Amounts payable after more than one year | 17 | €238,310 | €247,702 | +€9,392 | +3.9% |
| Financial debts | 170/4 | €238,310 | €247,702 | +€9,392 | +3.9% |
| Amounts payable within one year | 42/48 | €312,967 | €346,724 | +€33,757 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €69,691 | €91,656 | +€21,966 | +31.5% |
| Financial debts | 43 | €6,091 | €3,372 | -€2,719 | -44.6% |
| Credit institutions | 430/8 | €6,091 | €3,372 | -€2,719 | -44.6% |
| Trade debts | 44 | €7,586 | €11,954 | +€4,369 | +57.6% |
| Suppliers | 440/4 | €7,586 | €11,954 | +€4,369 | +57.6% |
| Taxes, remuneration and social security | 45 | €47,112 | €67,925 | +€20,813 | +44.2% |
| Taxes | 450/3 | €39,256 | €60,337 | +€21,082 | +53.7% |
| Remuneration and social security | 454/9 | €7,857 | €7,587 | -€269 | -3.4% |
| Other amounts payable | 47/48 | €182,487 | €171,817 | -€10,671 | -5.8% |
| Remuneration, social security and pensions | 62 | €43,827 | €55,154 | +€11,328 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,214 | €1,088 | -€6,126 | -84.9% |
| Other operating charges | 640/8 | €918 | €332 | -€586 | -63.8% |
| Gross operating margin | 9900 | €198,600 | €235,223 | +€36,623 | +18.4% |
| Operating profit (loss) | 9901 | €146,641 | €178,648 | +€32,007 | +21.8% |
| Financial income | 75/76B | €294 | €75,340 | +€75,047 | +25,536% |
| Recurring financial income | 75 | €294 | €75,340 | +€75,047 | +25,536% |
| Financial charges | 65/66B | €39,347 | €49,099 | +€9,752 | +24.8% |
| Recurring financial charges | 65 | €39,347 | €49,099 | +€9,752 | +24.8% |
| Profit (loss) for the period before taxes | 9903 | €107,588 | €204,889 | +€97,301 | +90.4% |
| Income taxes | 67/77 | €29,104 | €34,607 | +€5,504 | +18.9% |
| Profit (loss) for the period | 9904 | €78,484 | €170,282 | +€91,798 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €78,484 | €170,282 | +€91,798 | +117% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.