CAST web: 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.
CAST web
Largest movements
- Intangible fixed assets -€66,899
down €66,899 (-29.9%), from €224,097 to €157,197
- Deferred charges and accrued income -€31,876
down €31,876 (-61.1%), from €52,191 to €20,315
- Cash +€6,032
up €6,032 (+600%), from €1,005 to €7,037
mainly Depreciation (+€66,899) and Other debts (+€58,700)
- Profit (loss) carried forward -€126,406
down €126,406 (-42.4%), from -€297,918 to -€424,325
- Other debts +€58,700
new in 2024: €58,700
- Debts after one year -€23,000
down €23,000 (-17.7%), from €129,875 to €106,875
- Trade debts -€13,537
down €13,537 (-16.7%), from €81,264 to €67,727
- Tax, wage and social debts +€10,410
up €10,410 (+28.0%), from €37,122 to €47,532
of which Remuneration and social security: +€7,252
- Gross operating margin -€119,820
down €119,820 (-58.6%), from €204,513 to €84,693
- Staff costs +€5,129
up €5,129 (+3.9%), from €129,923 to €135,052
- Depreciation +€2,737
up €2,737 (+4.3%), from €64,163 to €66,899
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.
Derived cash bridge
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 | €327,036 | €237,513 | -€89,523 | -27.4% |
| Fixed assets | 21/28 | €229,254 | €162,355 | -€66,899 | -29.2% |
| Intangible fixed assets | 21 | €224,097 | €157,197 | -€66,899 | -29.9% |
| Financial fixed assets | 28 | €5,158 | €5,158 | = | 0.0% |
| Current assets | 29/58 | €97,782 | €75,158 | -€22,624 | -23.1% |
| Amounts receivable within one year | 40/41 | €44,585 | €47,806 | +€3,220 | +7.2% |
| Trade receivables | 40 | €39,570 | €43,776 | +€4,206 | +10.6% |
| Other amounts receivable | 41 | €5,016 | €4,030 | -€986 | -19.7% |
| Cash at bank and in hand | 54/58 | €1,005 | €7,037 | +€6,032 | +600% |
| Deferred charges and accrued income | 490/1 | €52,191 | €20,315 | -€31,876 | -61.1% |
| Total equity and liabilities | 10/49 | €327,036 | €237,513 | -€89,523 | -27.4% |
| Equity | 10/15 | €77,082 | -€49,325 | -€126,406 | |
| Contributions | 10/11 | €375,000 | €375,000 | = | 0.0% |
| Capital | 10 | €375,000 | €375,000 | = | 0.0% |
| Issued capital | 100 | €375,000 | €375,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€297,918 | -€424,325 | -€126,406 | -42.4% |
| Amounts payable | 17/49 | €249,955 | €286,837 | +€36,883 | +14.8% |
| Amounts payable after more than one year | 17 | €129,875 | €106,875 | -€23,000 | -17.7% |
| Financial debts | 170/4 | €129,875 | €106,875 | -€23,000 | -17.7% |
| Amounts payable within one year | 42/48 | €120,079 | €179,962 | +€59,883 | +49.9% |
| Current portion of amounts payable after more than one year | 42 | €1,693 | - | -€1,693 | |
| Financial debts | 43 | - | €6,003 | +€6,003 | |
| Credit institutions | 430/8 | - | €6,003 | +€6,003 | |
| Trade debts | 44 | €81,264 | €67,727 | -€13,537 | -16.7% |
| Suppliers | 440/4 | €81,264 | €67,727 | -€13,537 | -16.7% |
| Taxes, remuneration and social security | 45 | €37,122 | €47,532 | +€10,410 | +28.0% |
| Taxes | 450/3 | €5,888 | €9,047 | +€3,159 | +53.6% |
| Remuneration and social security | 454/9 | €31,234 | €38,485 | +€7,252 | +23.2% |
| Other amounts payable | 47/48 | - | €58,700 | +€58,700 | |
| Remuneration, social security and pensions | 62 | €129,923 | €135,052 | +€5,129 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,163 | €66,899 | +€2,737 | +4.3% |
| Other operating charges | 640/8 | €595 | €580 | -€15 | -2.5% |
| Gross operating margin | 9900 | €204,513 | €84,693 | -€119,820 | -58.6% |
| Operating profit (loss) | 9901 | €9,833 | -€117,838 | -€127,671 | |
| Financial income | 75/76B | - | €150 | +€150 | |
| Recurring financial income | 75 | - | €150 | +€150 | |
| Financial charges | 65/66B | €9,307 | €8,718 | -€589 | -6.3% |
| Recurring financial charges | 65 | €9,307 | €8,718 | -€589 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €525 | -€126,406 | -€126,932 | |
| Profit (loss) for the period | 9904 | €525 | -€126,406 | -€126,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €525 | -€126,406 | -€126,932 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.