CASSIS: 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.
CASSIS
Largest movements
- Receivables within one year +€20,120
up €20,120 (+1044.9%), from €1,926 to €22,045
of which Trade receivables: +€22,045
- Tangible fixed assets -€6,509
down €6,509 (-13.4%), from €48,618 to €42,109
of which Land and buildings: -€6,155
- Financial fixed assets +€2,500
up €2,500 (+144.9%), from €1,725 to €4,225
- Cash -€2,146
down €2,146 (-76.3%), from €2,812 to €666
mainly Debts after one year (-€95,444) and Receivables within one year (-€20,120)
- Debts after one year -€95,444
down €95,444 (-21.7%), from €440,318 to €344,873
- Profit (loss) carried forward +€44,154
up €44,154 (+5.6%), from -€782,499 to -€738,345
- Advances received +€29,302
new in 2024: €29,302
- Accrued charges and deferred income +€24,925
up €24,925 (+32.1%), from €77,596 to €102,520
- Trade debts +€12,798
up €12,798 (+55.4%), from €23,082 to €35,880
- Other operating charges -€5,220
down €5,220 (-63.6%), from €8,213 to €2,993
- Staff costs -€4,792
down €4,792 (-100.0%), from €4,792 to €0
- Financial charges +€2,615
up €2,615 (+45.2%), from €5,785 to €8,399
- Depreciation +€1,610
up €1,610 (+20.8%), from €7,747 to €9,357
- Gross operating margin +€1,047
up €1,047 (+1.6%), from €63,857 to €64,904
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 | €55,080 | €69,044 | +€13,965 | +25.4% |
| Fixed assets | 21/28 | €50,343 | €46,334 | -€4,009 | -8.0% |
| Tangible fixed assets | 22/27 | €48,618 | €42,109 | -€6,509 | -13.4% |
| Land and buildings | 22 | €28,914 | €22,759 | -€6,155 | -21.3% |
| Plant, machinery and equipment | 23 | €19,467 | €19,350 | -€117 | -0.6% |
| Furniture and vehicles | 24 | €237 | €0 | -€237 | -100.0% |
| Financial fixed assets | 28 | €1,725 | €4,225 | +€2,500 | +144.9% |
| Current assets | 29/58 | €4,737 | €22,711 | +€17,974 | +379.4% |
| Amounts receivable within one year | 40/41 | €1,926 | €22,045 | +€20,120 | +1044.9% |
| Trade receivables | 40 | - | €22,045 | +€22,045 | |
| Other amounts receivable | 41 | €1,926 | €0 | -€1,926 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,812 | €666 | -€2,146 | -76.3% |
| Total equity and liabilities | 10/49 | €55,080 | €69,044 | +€13,965 | +25.4% |
| Equity | 10/15 | -€704,749 | -€660,595 | +€44,154 | +6.3% |
| Contributions | 10/11 | €77,750 | €77,750 | = | 0.0% |
| Capital | 10 | €77,750 | €77,750 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Uncalled capital | 101 | €47,250 | €47,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€782,499 | -€738,345 | +€44,154 | +5.6% |
| Amounts payable | 17/49 | €759,828 | €729,639 | -€30,189 | -4.0% |
| Amounts payable after more than one year | 17 | €440,318 | €344,873 | -€95,444 | -21.7% |
| Financial debts | 170/4 | €440,318 | €344,873 | -€95,444 | -21.7% |
| Amounts payable within one year | 42/48 | €241,915 | €282,246 | +€40,330 | +16.7% |
| Trade debts | 44 | €23,082 | €35,880 | +€12,798 | +55.4% |
| Suppliers | 440/4 | €23,082 | €35,880 | +€12,798 | +55.4% |
| Advances received on contracts in progress | 46 | - | €29,302 | +€29,302 | |
| Taxes, remuneration and social security | 45 | €3,224 | €1,455 | -€1,769 | -54.9% |
| Taxes | 450/3 | €176 | €1,455 | +€1,279 | +726.0% |
| Remuneration and social security | 454/9 | €3,048 | €0 | -€3,048 | -100.0% |
| Other amounts payable | 47/48 | €215,609 | €215,609 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €77,596 | €102,520 | +€24,925 | +32.1% |
| Remuneration, social security and pensions | 62 | €4,792 | €0 | -€4,792 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,747 | €9,357 | +€1,610 | +20.8% |
| Other operating charges | 640/8 | €8,213 | €2,993 | -€5,220 | -63.6% |
| Gross operating margin | 9900 | €63,857 | €64,904 | +€1,047 | +1.6% |
| Operating profit (loss) | 9901 | €43,105 | €52,553 | +€9,448 | +21.9% |
| Financial income | 75/76B | €19 | €0 | -€19 | -99.9% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -99.9% |
| Financial charges | 65/66B | €5,785 | €8,399 | +€2,615 | +45.2% |
| Recurring financial charges | 65 | €5,785 | €8,399 | +€2,615 | +45.2% |
| Profit (loss) for the period before taxes | 9903 | €37,340 | €44,154 | +€6,814 | +18.2% |
| Profit (loss) for the period | 9904 | €37,340 | €44,154 | +€6,814 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €37,340 | €44,154 | +€6,814 | +18.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.