CIT CASOAR: 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.
CIT CASOAR
Largest movements
- Financial fixed assets +€877,937
up €877,937 (+56.5%), from €1.6m to €2.4m
- Debts after one year +€875,000
up €875,000 (+55.0%), from €1.6m to €2.5m
- Gross operating margin +€5,803
up €5,803, from -€886 to €4,917
- Other operating charges -€50
down €50 (-4.9%), from €1,018 to €968
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.
Derived cash bridge
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 | €1,620,291 | €2,499,019 | +€878,727 | +54.2% |
| Fixed assets | 21/28 | €1,554,063 | €2,432,000 | +€877,937 | +56.5% |
| Financial fixed assets | 28 | €1,554,063 | €2,432,000 | +€877,937 | +56.5% |
| Current assets | 29/58 | €66,229 | €67,019 | +€790 | +1.2% |
| Amounts receivable after more than one year | 29 | €59,950 | €59,950 | = | 0.0% |
| Trade receivables | 290 | €59,950 | €59,950 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,279 | €7,069 | +€790 | +12.6% |
| Total equity and liabilities | 10/49 | €1,620,291 | €2,499,019 | +€878,727 | +54.2% |
| Equity | 10/15 | €25,577 | €29,421 | +€3,844 | +15.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,423 | -€10,579 | +€3,844 | +26.6% |
| Amounts payable | 17/49 | €1,594,714 | €2,469,598 | +€874,884 | +54.9% |
| Amounts payable after more than one year | 17 | €1,590,000 | €2,465,000 | +€875,000 | +55.0% |
| Other amounts payable | 178/9 | €1,590,000 | €2,465,000 | +€875,000 | +55.0% |
| Amounts payable within one year | 42/48 | €4,714 | €4,598 | -€116 | -2.5% |
| Trade debts | 44 | €116 | - | -€116 | |
| Suppliers | 440/4 | €116 | - | -€116 | |
| Other amounts payable | 47/48 | €4,598 | €4,598 | = | 0.0% |
| Other operating charges | 640/8 | €1,018 | €968 | -€50 | -4.9% |
| Gross operating margin | 9900 | -€886 | €4,917 | +€5,803 | |
| Operating profit (loss) | 9901 | -€1,903 | €3,949 | +€5,853 | |
| Financial charges | 65/66B | €130 | €106 | -€25 | -18.9% |
| Recurring financial charges | 65 | €130 | €106 | -€25 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,034 | €3,844 | +€5,877 | |
| Income taxes | 67/77 | -€4 | - | +€4 | |
| Profit (loss) for the period | 9904 | -€2,030 | €3,844 | +€5,873 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,030 | €3,844 | +€5,873 |
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 25 October 2026 via checked.be.