van Caster 2: 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.
van Caster 2
Largest movements
- Cash +€16,665
up €16,665 (+21.8%), from €76,548 to €93,214
mainly Net result for the year (+€7,645) and Receivables within one year (+€6,665)
- Receivables within one year -€6,665
down €6,665 (-73.3%), from €9,098 to €2,432
of which Trade receivables: -€7,348
- Tangible fixed assets +€4,759
up €4,759 (+141.2%), from €3,371 to €8,130
of which Furniture and vehicles: +€4,241
- Reserves +€7,645
up €7,645 (+9.9%), from €76,899 to €84,544
- Trade debts +€3,587
up €3,587 (+3039.9%), from €118 to €3,705
- Other debts +€2,024
new in 2025: €2,024
- Tax, wage and social debts +€1,503
new in 2025: €1,503
- Gross operating margin -€6,734
down €6,734 (-34.7%), from €19,385 to €12,651
- Taxes -€2,406
down €2,406 (-40.3%), from €5,974 to €3,568
- Depreciation +€701
up €701 (+376.2%), from €186 to €887
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 | €89,017 | €103,776 | +€14,759 | +16.6% |
| Fixed assets | 21/28 | €3,371 | €8,130 | +€4,759 | +141.2% |
| Tangible fixed assets | 22/27 | €3,371 | €8,130 | +€4,759 | +141.2% |
| Land and buildings | 22 | €654 | €491 | -€164 | -25.0% |
| Plant, machinery and equipment | 23 | - | €681 | +€681 | |
| Furniture and vehicles | 24 | €2,717 | €6,958 | +€4,241 | +156.1% |
| Current assets | 29/58 | €85,646 | €95,646 | +€10,000 | +11.7% |
| Amounts receivable within one year | 40/41 | €9,098 | €2,432 | -€6,665 | -73.3% |
| Trade receivables | 40 | €7,348 | - | -€7,348 | |
| Other amounts receivable | 41 | €1,750 | €2,432 | +€682 | +39.0% |
| Cash at bank and in hand | 54/58 | €76,548 | €93,214 | +€16,665 | +21.8% |
| Total equity and liabilities | 10/49 | €89,017 | €103,776 | +€14,759 | +16.6% |
| Equity | 10/15 | €88,899 | €96,544 | +€7,645 | +8.6% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €76,899 | €84,544 | +€7,645 | +9.9% |
| Distributable reserves | 133 | €76,899 | €84,544 | +€7,645 | +9.9% |
| Amounts payable | 17/49 | €118 | €7,232 | +€7,114 | +6028.7% |
| Amounts payable within one year | 42/48 | €118 | €7,232 | +€7,114 | +6028.7% |
| Trade debts | 44 | €118 | €3,705 | +€3,587 | +3039.9% |
| Suppliers | 440/4 | €118 | €3,705 | +€3,587 | +3039.9% |
| Taxes, remuneration and social security | 45 | - | €1,503 | +€1,503 | |
| Taxes | 450/3 | - | €1,503 | +€1,503 | |
| Other amounts payable | 47/48 | - | €2,024 | +€2,024 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €186 | €887 | +€701 | +376.2% |
| Other operating charges | 640/8 | €385 | €507 | +€122 | +31.6% |
| Gross operating margin | 9900 | €19,385 | €12,651 | -€6,734 | -34.7% |
| Operating profit (loss) | 9901 | €18,813 | €11,256 | -€7,557 | -40.2% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +12.4% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €18,775 | €11,213 | -€7,562 | -40.3% |
| Income taxes | 67/77 | €5,974 | €3,568 | -€2,406 | -40.3% |
| Profit (loss) for the period | 9904 | €12,801 | €7,645 | -€5,156 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,801 | €7,645 | -€5,156 | -40.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.