CAUS & CO: 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.
CAUS & CO
Largest movements
- Cash -€8,244
down €8,244 (-27.8%), from €29,653 to €21,409
mainly Net result for the year (-€9,789) and Tax, wage and social debts (-€3,007)
- Tangible fixed assets -€3,824
down €3,824 (-15.2%), from €25,125 to €21,301
of which Furniture and vehicles: -€6,282
- Receivables within one year -€769
down €769 (-34.4%), from €2,233 to €1,464
of which Trade receivables: -€726
- Profit (loss) carried forward -€9,789
down €9,789 (-109.3%), from -€8,954 to -€18,743
- Tax, wage and social debts -€3,007
down €3,007 (-82.4%), from €3,650 to €643
- Gross operating margin -€17,811
down €17,811, from €15,427 to -€2,384
- Turnover -€6,524
down €6,524 (-20.2%), from €32,247 to €25,723
- Taxes -€4,199
down €4,199, from €3,830 to -€369
- Purchases and services +€3,552
up €3,552 (+14.5%), from €24,555 to €28,107
- Other operating charges -€886
down €886 (-43.1%), from €2,056 to €1,170
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 | €57,011 | €44,174 | -€12,837 | -22.5% |
| Fixed assets | 21/28 | €25,125 | €21,301 | -€3,824 | -15.2% |
| Tangible fixed assets | 22/27 | €25,125 | €21,301 | -€3,824 | -15.2% |
| Furniture and vehicles | 24 | €25,125 | €18,843 | -€6,282 | -25.0% |
| Other tangible fixed assets | 26 | - | €2,458 | +€2,458 | |
| Current assets | 29/58 | €31,886 | €22,873 | -€9,013 | -28.3% |
| Amounts receivable within one year | 40/41 | €2,233 | €1,464 | -€769 | -34.4% |
| Trade receivables | 40 | €1,422 | €696 | -€726 | -51.1% |
| Other amounts receivable | 41 | €811 | €768 | -€43 | -5.3% |
| Cash at bank and in hand | 54/58 | €29,653 | €21,409 | -€8,244 | -27.8% |
| Total equity and liabilities | 10/49 | €57,011 | €44,174 | -€12,837 | -22.5% |
| Equity | 10/15 | €53,320 | €43,531 | -€9,789 | -18.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €301 | €301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €301 | €301 | = | 0.0% |
| Legal reserve | 130 | €301 | €301 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,954 | -€18,743 | -€9,789 | -109.3% |
| Amounts payable | 17/49 | €3,691 | €643 | -€3,048 | -82.6% |
| Amounts payable within one year | 42/48 | €3,691 | €643 | -€3,048 | -82.6% |
| Trade debts | 44 | €41 | - | -€41 | |
| Suppliers | 440/4 | €41 | - | -€41 | |
| Taxes, remuneration and social security | 45 | €3,650 | €643 | -€3,007 | -82.4% |
| Taxes | 450/3 | €3,650 | €643 | -€3,007 | -82.4% |
| Turnover | 70 | €32,247 | €25,723 | -€6,524 | -20.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,555 | €28,107 | +€3,552 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,281 | €6,554 | +€273 | +4.3% |
| Other operating charges | 640/8 | €2,056 | €1,170 | -€886 | -43.1% |
| Gross operating margin | 9900 | €15,427 | -€2,384 | -€17,811 | |
| Operating profit (loss) | 9901 | €7,090 | -€10,108 | -€17,198 | |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €45 | €50 | +€5 | +11.1% |
| Recurring financial charges | 65 | €45 | €50 | +€5 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €7,085 | -€10,158 | -€17,243 | |
| Income taxes | 67/77 | €3,830 | -€369 | -€4,199 | |
| Profit (loss) for the period | 9904 | €3,255 | -€9,789 | -€13,044 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,255 | -€9,789 | -€13,044 |
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.