La Cassine: 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.
La Cassine
Largest movements
- Receivables within one year -€275,854
down €275,854 (-21.4%), from €1.3m to €1.0m
of which Other amounts receivable: -€415,990
- Cash +€76,114
up €76,114 (+141%), from €54,112 to €130,226
mainly Receivables within one year (+€275,854) and Deferred charges and accrued income (+€248)
- Profit (loss) carried forward -€198,347
down €198,347 (-4.5%), from -€4.4m to -€4.6m
- Turnover +€189,024
up €189,024 (+102%), from €184,602 to €373,626
- Other operating income -€84,323
down €84,323 (-13.8%), from €611,387 to €527,064
- Financial income -€32,797
down €32,797 (-66.2%), from €49,575 to €16,778
- Other operating charges -€10,959
down €10,959 (-49.7%), from €22,043 to €11,084
- Financial charges -€10,180
down €10,180 (-98.9%), from €10,292 to €112
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 | €1,346,573 | €1,146,585 | -€199,988 | -14.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Other financial fixed assets | 284/8 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €0 | - | = | |
| Current assets | 29/58 | €1,346,573 | €1,146,585 | -€199,988 | -14.9% |
| Amounts receivable within one year | 40/41 | €1,289,964 | €1,014,110 | -€275,854 | -21.4% |
| Trade receivables | 40 | €11,127 | €151,263 | +€140,136 | +1,259% |
| Other amounts receivable | 41 | €1,278,837 | €862,847 | -€415,990 | -32.5% |
| Cash at bank and in hand | 54/58 | €54,112 | €130,226 | +€76,114 | +141% |
| Deferred charges and accrued income | 490/1 | €2,497 | €2,249 | -€248 | -9.9% |
| Total equity and liabilities | 10/49 | €1,346,573 | €1,146,585 | -€199,988 | -14.9% |
| Equity | 10/15 | €1,185,835 | €987,488 | -€198,347 | -16.7% |
| Reserves | 13 | €5,573,883 | €5,573,883 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,388,048 | -€4,586,395 | -€198,347 | -4.5% |
| Amounts payable | 17/49 | €160,738 | €159,097 | -€1,641 | -1.0% |
| Amounts payable within one year | 42/48 | €160,738 | €159,097 | -€1,641 | -1.0% |
| Trade debts | 44 | €8,004 | €6,132 | -€1,872 | -23.4% |
| Suppliers | 440/4 | €8,004 | €6,132 | -€1,872 | -23.4% |
| Taxes, remuneration and social security | 45 | €152,174 | €152,710 | +€536 | +0.4% |
| Taxes | 450/3 | €4,661 | €5,853 | +€1,192 | +25.6% |
| Remuneration and social security | 454/9 | €147,513 | €146,857 | -€656 | -0.4% |
| Operating income | 70/76A | €797,471 | €900,690 | +€103,219 | +12.9% |
| Turnover | 70 | €184,602 | €373,626 | +€189,024 | +102% |
| Own construction capitalised | 72 | €1,482 | - | -€1,482 | |
| Other operating income | 74 | €611,387 | €527,064 | -€84,323 | -13.8% |
| Operating charges | 60/66A | €1,116,583 | €1,115,703 | -€880 | -0.1% |
| Goods for resale, raw materials and consumables | 60 | - | €61 | +€61 | |
| Purchases | 600/8 | - | €61 | +€61 | |
| Services and other goods | 61 | €242,524 | €250,452 | +€7,928 | +3.3% |
| Remuneration, social security and pensions | 62 | €852,016 | €854,106 | +€2,090 | +0.2% |
| Other operating charges | 640/8 | €22,043 | €11,084 | -€10,959 | -49.7% |
| Operating profit (loss) | 9901 | -€319,112 | -€215,013 | +€104,099 | +32.6% |
| Financial income | 75/76B | €49,575 | €16,778 | -€32,797 | -66.2% |
| Recurring financial income | 75 | €49,575 | €16,778 | -€32,797 | -66.2% |
| Income from current assets | 751 | €49,575 | €16,778 | -€32,797 | -66.2% |
| Financial charges | 65/66B | €10,292 | €112 | -€10,180 | -98.9% |
| Recurring financial charges | 65 | €10,292 | €112 | -€10,180 | -98.9% |
| Other financial charges | 652/9 | €10,292 | €112 | -€10,180 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | -€279,829 | -€198,347 | +€81,482 | +29.1% |
| Profit (loss) for the period | 9904 | -€279,829 | -€198,347 | +€81,482 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€279,829 | -€198,347 | +€81,482 | +29.1% |
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 20 October 2026 via checked.be.