CASSIUS: 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.
CASSIUS
Largest movements
- Receivables within one year -€13,756
down €13,756 (-71.9%), from €19,133 to €5,377
of which Trade receivables: -€15,849
- Tangible fixed assets -€1,906
down €1,906 (-29.4%), from €6,493 to €4,587
- Other debts -€13,937
down €13,937 (-35.8%), from €38,892 to €24,955
- Profit (loss) carried forward -€1,816
down €1,816 (-8.3%), from -€21,920 to -€23,736
- Tax, wage and social debts +€280
up €280 (+14.9%), from €1,877 to €2,157
- Gross operating margin -€15,049
down €15,049 (-96.1%), from €15,667 to €618
- Taxes -€1,266
no longer reported in 2025 (was €1,266)
- Depreciation +€579
up €579 (+43.6%), from €1,327 to €1,906
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 | €25,630 | €10,081 | -€15,548 | -60.7% |
| Fixed assets | 21/28 | €6,493 | €4,587 | -€1,906 | -29.4% |
| Tangible fixed assets | 22/27 | €6,493 | €4,587 | -€1,906 | -29.4% |
| Furniture and vehicles | 24 | €6,493 | €4,587 | -€1,906 | -29.4% |
| Current assets | 29/58 | €19,137 | €5,494 | -€13,642 | -71.3% |
| Amounts receivable within one year | 40/41 | €19,133 | €5,377 | -€13,756 | -71.9% |
| Trade receivables | 40 | €19,133 | €3,284 | -€15,849 | -82.8% |
| Other amounts receivable | 41 | - | €2,094 | +€2,094 | |
| Cash at bank and in hand | 54/58 | €4 | €117 | +€113 | +3,097% |
| Total equity and liabilities | 10/49 | €25,630 | €10,081 | -€15,548 | -60.7% |
| Equity | 10/15 | -€15,720 | -€17,536 | -€1,816 | -11.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,920 | -€23,736 | -€1,816 | -8.3% |
| Amounts payable | 17/49 | €41,350 | €27,618 | -€13,732 | -33.2% |
| Amounts payable within one year | 42/48 | €41,350 | €27,618 | -€13,732 | -33.2% |
| Trade debts | 44 | €581 | €507 | -€75 | -12.9% |
| Suppliers | 440/4 | €581 | €507 | -€75 | -12.9% |
| Taxes, remuneration and social security | 45 | €1,877 | €2,157 | +€280 | +14.9% |
| Taxes | 450/3 | €1,877 | €2,157 | +€280 | +14.9% |
| Other amounts payable | 47/48 | €38,892 | €24,955 | -€13,937 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,327 | €1,906 | +€579 | +43.6% |
| Other operating charges | 640/8 | €387 | €393 | +€6 | +1.5% |
| Gross operating margin | 9900 | €15,667 | €618 | -€15,049 | -96.1% |
| Operating profit (loss) | 9901 | €13,952 | -€1,682 | -€15,634 | |
| Financial charges | 65/66B | €23 | €134 | +€112 | +498% |
| Recurring financial charges | 65 | €23 | €134 | +€112 | +498% |
| Profit (loss) for the period before taxes | 9903 | €13,930 | -€1,816 | -€15,746 | |
| Income taxes | 67/77 | €1,266 | - | -€1,266 | |
| Profit (loss) for the period | 9904 | €12,664 | -€1,816 | -€14,480 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,664 | -€1,816 | -€14,480 |
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 14 October 2026 via checked.be.