CASSIUS & TYSON: 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.
CASSIUS & TYSON
Largest movements
- Stocks and contracts -€58,263
down €58,263 (-75.7%), from €77,000 to €18,737
- Receivables within one year +€56,477
up €56,477 (+90.1%), from €62,716 to €119,193
of which Trade receivables: +€61,966
- Tangible fixed assets -€24,332
down €24,332 (-8.4%), from €289,551 to €265,219
of which Land and buildings: -€13,627
- Cash +€21,319
up €21,319 (+23.0%), from €92,861 to €114,180
mainly Stocks and contracts (+€58,263) and Depreciation (+€24,332)
- Debts after one year -€23,187
down €23,187 (-17.4%), from €133,437 to €110,250
- Reserves +€19,700
up €19,700 (+6.1%), from €322,108 to €341,808
of which Distributable reserves: +€19,700
- Other debts -€6,692
down €6,692 (-88.1%), from €7,600 to €908
- Staff costs +€2,782
up €2,782 (+13.5%), from €20,598 to €23,379
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €522,428 | €517,630 | -€4,798 | -0.9% |
| Fixed assets | 21/28 | €289,851 | €265,519 | -€24,332 | -8.4% |
| Tangible fixed assets | 22/27 | €289,551 | €265,219 | -€24,332 | -8.4% |
| Land and buildings | 22 | €276,747 | €263,120 | -€13,627 | -4.9% |
| Plant, machinery and equipment | 23 | €301 | - | -€301 | |
| Furniture and vehicles | 24 | €12,504 | €2,099 | -€10,404 | -83.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €232,577 | €252,111 | +€19,534 | +8.4% |
| Stocks and contracts in progress | 3 | €77,000 | €18,737 | -€58,263 | -75.7% |
| Contracts in progress | 37 | €77,000 | €18,737 | -€58,263 | -75.7% |
| Amounts receivable within one year | 40/41 | €62,716 | €119,193 | +€56,477 | +90.1% |
| Trade receivables | 40 | €55,443 | €117,409 | +€61,966 | +111.8% |
| Other amounts receivable | 41 | €7,273 | €1,784 | -€5,489 | -75.5% |
| Cash at bank and in hand | 54/58 | €92,861 | €114,180 | +€21,319 | +23.0% |
| Total equity and liabilities | 10/49 | €522,428 | €517,630 | -€4,798 | -0.9% |
| Equity | 10/15 | €328,941 | €348,674 | +€19,732 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €322,108 | €341,808 | +€19,700 | +6.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €320,248 | €339,948 | +€19,700 | +6.2% |
| Profit (loss) carried forward | 14 | €633 | €665 | +€32 | +5.1% |
| Amounts payable | 17/49 | €193,487 | €168,956 | -€24,531 | -12.7% |
| Amounts payable after more than one year | 17 | €133,437 | €110,250 | -€23,187 | -17.4% |
| Financial debts | 170/4 | €133,437 | €110,250 | -€23,187 | -17.4% |
| Amounts payable within one year | 42/48 | €58,325 | €56,933 | -€1,392 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €23,599 | €24,032 | +€433 | +1.8% |
| Trade debts | 44 | €6,910 | €7,906 | +€996 | +14.4% |
| Suppliers | 440/4 | €6,910 | €7,906 | +€996 | +14.4% |
| Taxes, remuneration and social security | 45 | €20,216 | €24,088 | +€3,871 | +19.1% |
| Taxes | 450/3 | €20,216 | €11,166 | -€9,051 | -44.8% |
| Remuneration and social security | 454/9 | - | €12,922 | +€12,922 | |
| Other amounts payable | 47/48 | €7,600 | €908 | -€6,692 | -88.1% |
| Accrued charges and deferred income | 492/3 | €1,725 | €1,774 | +€49 | +2.8% |
| Remuneration, social security and pensions | 62 | €20,598 | €23,379 | +€2,782 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,781 | €24,332 | -€449 | -1.8% |
| Other operating charges | 640/8 | €3,112 | €2,340 | -€772 | -24.8% |
| Gross operating margin | 9900 | €82,195 | €81,713 | -€482 | -0.6% |
| Operating profit (loss) | 9901 | €33,704 | €31,661 | -€2,043 | -6.1% |
| Financial income | 75/76B | €126 | €0 | -€126 | -100.0% |
| Recurring financial income | 75 | €126 | €0 | -€126 | -100.0% |
| Financial charges | 65/66B | €3,685 | €3,713 | +€27 | +0.7% |
| Recurring financial charges | 65 | €3,685 | €3,713 | +€27 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €30,144 | €27,948 | -€2,196 | -7.3% |
| Income taxes | 67/77 | €8,773 | €8,216 | -€557 | -6.4% |
| Profit (loss) for the period | 9904 | €21,371 | €19,732 | -€1,639 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,371 | €19,732 | -€1,639 | -7.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.