Casso: 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.
Casso
Largest movements
- Receivables within one year -€24,910
down €24,910 (-8.6%), from €288,410 to €263,500
of which Trade receivables: -€42,500
- Cash +€17,564
up €17,564 (+353.0%), from €4,976 to €22,541
mainly Receivables within one year (+€24,910)
- Deferred charges and accrued income +€6,000
up €6,000 (+34.0%), from €17,654 to €23,654
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€20,549
no longer reported in 2025 (was €20,549)
- Purchases and services +€7,136
new in 2025: €7,136
- Gross operating margin -€6,704
down €6,704 (-1552.9%), from -€432 to -€7,136
- Financial income -€1,416
down €1,416 (-19.1%), from €7,416 to €6,000
- Other operating charges -€355
down €355 (-66.4%), from €535 to €180
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 | €313,701 | €312,355 | -€1,346 | -0.4% |
| Current assets | 29/58 | €313,701 | €312,355 | -€1,346 | -0.4% |
| Stocks and contracts in progress | 3 | €2,660 | €2,660 | = | 0.0% |
| Stocks | 30/36 | €2,660 | €2,660 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €288,410 | €263,500 | -€24,910 | -8.6% |
| Trade receivables | 40 | €46,000 | €3,500 | -€42,500 | -92.4% |
| Other amounts receivable | 41 | €242,410 | €260,000 | +€17,590 | +7.3% |
| Cash at bank and in hand | 54/58 | €4,976 | €22,541 | +€17,564 | +353.0% |
| Deferred charges and accrued income | 490/1 | €17,654 | €23,654 | +€6,000 | +34.0% |
| Total equity and liabilities | 10/49 | €313,701 | €312,355 | -€1,346 | -0.4% |
| Equity | 10/15 | €266,570 | €265,224 | -€1,346 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €262,100 | €262,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €210,500 | - | -€210,500 | |
| Distributable reserves | 133 | €49,740 | €260,240 | +€210,500 | +423.2% |
| Profit (loss) carried forward | 14 | -€14,130 | -€15,476 | -€1,346 | -9.5% |
| Amounts payable | 17/49 | €47,131 | €47,131 | = | 0.0% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €27,131 | €27,131 | = | 0.0% |
| Trade debts | 44 | €9,075 | €9,075 | = | 0.0% |
| Suppliers | 440/4 | €9,075 | €9,075 | = | 0.0% |
| Other amounts payable | 47/48 | €18,056 | €18,056 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €7,136 | +€7,136 | |
| Other operating charges | 640/8 | €535 | €180 | -€355 | -66.4% |
| Gross operating margin | 9900 | -€432 | -€7,136 | -€6,704 | -1552.9% |
| Operating profit (loss) | 9901 | -€967 | -€7,316 | -€6,349 | -656.5% |
| Financial income | 75/76B | €7,416 | €6,000 | -€1,416 | -19.1% |
| Recurring financial income | 75 | €7,416 | €6,000 | -€1,416 | -19.1% |
| Financial charges | 65/66B | €30 | €30 | = | 0.0% |
| Recurring financial charges | 65 | €30 | €30 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €6,419 | -€1,346 | -€7,765 | |
| Income taxes | 67/77 | €20,549 | - | -€20,549 | |
| Profit (loss) for the period | 9904 | -€14,130 | -€1,346 | +€12,785 | +90.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,130 | -€1,346 | +€12,785 | +90.5% |
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.