Cast It: 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.
Cast It
Largest movements
- Cash +€5,045
up €5,045 (+11.5%), from €43,941 to €48,986
mainly Net result for the year (+€50,390) and Other debts (+€11,336)
- Tangible fixed assets -€1,812
down €1,812 (-40.7%), from €4,454 to €2,642
of which Plant, machinery and equipment: -€1,420
- Receivables within one year +€1,099
up €1,099 (+7.4%), from €14,821 to €15,920
of which Trade receivables: +€2,388
- Other debts +€11,336
up €11,336 (+26.3%), from €43,072 to €54,408
- Reserves -€5,370
down €5,370 (-100.0%), from €5,370 to €0
- Trade debts -€1,731
down €1,731 (-69.6%), from €2,485 to €754
- Gross operating margin +€4,440
up €4,440 (+6.9%), from €63,906 to €68,346
- Depreciation -€1,357
down €1,357 (-42.8%), from €3,169 to €1,812
- Taxes +€1,289
up €1,289 (+10.9%), from €11,869 to €13,158
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 | €66,431 | €70,852 | +€4,421 | +6.7% |
| Fixed assets | 21/28 | €4,454 | €2,642 | -€1,812 | -40.7% |
| Tangible fixed assets | 22/27 | €4,454 | €2,642 | -€1,812 | -40.7% |
| Plant, machinery and equipment | 23 | €2,627 | €1,207 | -€1,420 | -54.1% |
| Furniture and vehicles | 24 | €1,827 | €1,435 | -€392 | -21.4% |
| Current assets | 29/58 | €61,977 | €68,210 | +€6,233 | +10.1% |
| Amounts receivable within one year | 40/41 | €14,821 | €15,920 | +€1,099 | +7.4% |
| Trade receivables | 40 | €12,690 | €15,078 | +€2,388 | +18.8% |
| Other amounts receivable | 41 | €2,131 | €842 | -€1,289 | -60.5% |
| Cash at bank and in hand | 54/58 | €43,941 | €48,986 | +€5,045 | +11.5% |
| Deferred charges and accrued income | 490/1 | €3,214 | €3,303 | +€89 | +2.8% |
| Total equity and liabilities | 10/49 | €66,431 | €70,852 | +€4,421 | +6.7% |
| Equity | 10/15 | €16,370 | €11,000 | -€5,370 | -32.8% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €5,370 | €0 | -€5,370 | -100.0% |
| Distributable reserves | 133 | €5,370 | €0 | -€5,370 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,061 | €59,852 | +€9,791 | +19.6% |
| Amounts payable within one year | 42/48 | €50,061 | €59,852 | +€9,791 | +19.6% |
| Trade debts | 44 | €2,485 | €754 | -€1,731 | -69.6% |
| Suppliers | 440/4 | €2,485 | €754 | -€1,731 | -69.6% |
| Taxes, remuneration and social security | 45 | €4,504 | €4,689 | +€185 | +4.1% |
| Taxes | 450/3 | €2,504 | €2,689 | +€185 | +7.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €43,072 | €54,408 | +€11,336 | +26.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,169 | €1,812 | -€1,357 | -42.8% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | €63,906 | €68,346 | +€4,440 | +6.9% |
| Operating profit (loss) | 9901 | €59,838 | €65,605 | +€5,767 | +9.6% |
| Financial charges | 65/66B | €2,600 | €2,058 | -€542 | -20.8% |
| Recurring financial charges | 65 | €2,600 | €2,058 | -€542 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €57,239 | €63,547 | +€6,309 | +11.0% |
| Income taxes | 67/77 | €11,869 | €13,158 | +€1,289 | +10.9% |
| Profit (loss) for the period | 9904 | €45,370 | €50,390 | +€5,020 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,370 | €50,390 | +€5,020 | +11.1% |
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 2 October 2026 via checked.be.