Causidicus: what changed
Causidicus
Largest movements
- Cash +€10,455
up €10,455 (+332%), from €3,145 to €13,600
mainly Net result for the year (+€19,679) and Tax, wage and social debts (+€6,769)
- Deferred charges and accrued income +€586
up €586 (+21.1%), from €2,781 to €3,367
- Tangible fixed assets -€507
down €507 (-57.3%), from €885 to €378
- Reserves +€17,889
up €17,889 (+182%), from €9,814 to €27,703
- Profit (loss) carried forward -€13,210
no longer reported in 2025 (was €13,210)
- Tax, wage and social debts +€6,769
up €6,769 (+195%), from €3,476 to €10,245
- Current portion of long-term debt -€641
no longer reported in 2025 (was €641)
- Financial income +€13,993
up €13,993 (+139,513%), from €10 to €14,003
of which Non-recurring financial income: +€14,000
- Depreciation -€5,393
down €5,393 (-91.4%), from €5,900 to €507
- Taxes +€4,523
up €4,523 (+107%), from €4,236 to €8,759
- Financial charges +€1,240
up €1,240 (+345%), from €359 to €1,599
- Gross operating margin -€765
down €765 (-4.3%), from €17,976 to €17,210
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,535 | €42,174 | +€10,639 | +33.7% |
| Fixed assets | 21/28 | €885 | €378 | -€507 | -57.3% |
| Tangible fixed assets | 22/27 | €885 | €378 | -€507 | -57.3% |
| Furniture and vehicles | 24 | €885 | €378 | -€507 | -57.3% |
| Current assets | 29/58 | €30,650 | €41,796 | +€11,146 | +36.4% |
| Amounts receivable within one year | 40/41 | €24,724 | €24,829 | +€105 | +0.4% |
| Trade receivables | 40 | €20,123 | €19,461 | -€662 | -3.3% |
| Other amounts receivable | 41 | €4,601 | €5,368 | +€767 | +16.7% |
| Cash at bank and in hand | 54/58 | €3,145 | €13,600 | +€10,455 | +332% |
| Deferred charges and accrued income | 490/1 | €2,781 | €3,367 | +€586 | +21.1% |
| Total equity and liabilities | 10/49 | €31,535 | €42,174 | +€10,639 | +33.7% |
| Equity | 10/15 | €25,524 | €30,203 | +€4,679 | +18.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,814 | €27,703 | +€17,889 | +182% |
| Distributable reserves | 133 | €9,814 | €27,703 | +€17,889 | +182% |
| Profit (loss) carried forward | 14 | €13,210 | - | -€13,210 | |
| Amounts payable | 17/49 | €6,011 | €11,971 | +€5,960 | +99.1% |
| Amounts payable within one year | 42/48 | €6,011 | €11,971 | +€5,960 | +99.1% |
| Current portion of amounts payable after more than one year | 42 | €641 | - | -€641 | |
| Trade debts | 44 | €1,894 | €1,726 | -€168 | -8.9% |
| Suppliers | 440/4 | €1,894 | €1,726 | -€168 | -8.9% |
| Taxes, remuneration and social security | 45 | €3,476 | €10,245 | +€6,769 | +195% |
| Taxes | 450/3 | €3,476 | €10,245 | +€6,769 | +195% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,900 | €507 | -€5,393 | -91.4% |
| Other operating charges | 640/8 | €1,087 | €670 | -€417 | -38.3% |
| Gross operating margin | 9900 | €17,976 | €17,210 | -€765 | -4.3% |
| Operating profit (loss) | 9901 | €10,989 | €16,033 | +€5,044 | +45.9% |
| Financial income | 75/76B | €10 | €14,003 | +€13,993 | +139,513% |
| Recurring financial income | 75 | €10 | €3 | -€7 | -68.5% |
| Non-recurring financial income | 76B | - | €14,000 | +€14,000 | |
| Financial charges | 65/66B | €359 | €1,599 | +€1,240 | +345% |
| Recurring financial charges | 65 | €359 | €1,599 | +€1,240 | +345% |
| Profit (loss) for the period before taxes | 9903 | €10,640 | €28,438 | +€17,798 | +167% |
| Income taxes | 67/77 | €4,236 | €8,759 | +€4,523 | +107% |
| Profit (loss) for the period | 9904 | €6,404 | €19,679 | +€13,275 | +207% |
| Profit (loss) for the period to be appropriated | 9905 | €6,404 | €19,679 | +€13,275 | +207% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.