A - CASA: 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.
A - CASA
Largest movements
- Tangible fixed assets +€8,568
up €8,568 (+7.0%), from €121,628 to €130,196
of which Plant, machinery and equipment: +€9,337
- Deferred charges and accrued income +€1,884
new in 2025: €1,884
- Profit (loss) carried forward +€31,243
up €31,243 (+36.1%), from €86,531 to €117,774
- Other debts -€29,062
down €29,062 (-57.2%), from €50,776 to €21,714
- Tax, wage and social debts +€9,736
up €9,736, from €0 to €9,736
of which Taxes: +€9,736
- Accrued charges and deferred income -€3,835
down €3,835 (-100.0%), from €3,835 to €0
- Trade debts +€1,716
up €1,716 (+353.1%), from €486 to €2,202
- Gross operating margin +€35,359
up €35,359 (+459.2%), from €7,701 to €43,059
- Taxes +€6,402
new in 2025: €6,402
- Financial charges -€3,818
down €3,818 (-95.1%), from €4,015 to €197
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 | €155,888 | €165,686 | +€9,799 | +6.3% |
| Fixed assets | 21/28 | €121,672 | €130,239 | +€8,568 | +7.0% |
| Tangible fixed assets | 22/27 | €121,628 | €130,196 | +€8,568 | +7.0% |
| Land and buildings | 22 | €120,534 | €120,091 | -€442 | -0.4% |
| Plant, machinery and equipment | 23 | - | €9,337 | +€9,337 | |
| Furniture and vehicles | 24 | €1,095 | €768 | -€327 | -29.8% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €34,216 | €35,447 | +€1,231 | +3.6% |
| Stocks and contracts in progress | 3 | €3,500 | €3,501 | +€1 | 0.0% |
| Stocks | 30/36 | €3,500 | €3,501 | +€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €762 | €1,054 | +€292 | +38.4% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €762 | €1,054 | +€292 | +38.4% |
| Cash at bank and in hand | 54/58 | €29,954 | €29,007 | -€947 | -3.2% |
| Deferred charges and accrued income | 490/1 | - | €1,884 | +€1,884 | |
| Total equity and liabilities | 10/49 | €155,888 | €165,686 | +€9,799 | +6.3% |
| Equity | 10/15 | €100,791 | €132,034 | +€31,243 | +31.0% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,531 | €117,774 | +€31,243 | +36.1% |
| Amounts payable | 17/49 | €55,097 | €33,652 | -€21,445 | -38.9% |
| Amounts payable within one year | 42/48 | €51,262 | €33,652 | -€17,610 | -34.4% |
| Trade debts | 44 | €486 | €2,202 | +€1,716 | +353.1% |
| Suppliers | 440/4 | €486 | €2,202 | +€1,716 | +353.1% |
| Taxes, remuneration and social security | 45 | €0 | €9,736 | +€9,736 | |
| Taxes | 450/3 | €0 | €9,736 | +€9,736 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €50,776 | €21,714 | -€29,062 | -57.2% |
| Accrued charges and deferred income | 492/3 | €3,835 | €0 | -€3,835 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,844 | €4,223 | +€378 | +9.8% |
| Other operating charges | 640/8 | €963 | €994 | +€31 | +3.2% |
| Gross operating margin | 9900 | €7,701 | €43,059 | +€35,359 | +459.2% |
| Operating profit (loss) | 9901 | €2,893 | €37,843 | +€34,950 | +1208.1% |
| Financial charges | 65/66B | €4,015 | €197 | -€3,818 | -95.1% |
| Recurring financial charges | 65 | €4,015 | €197 | -€3,818 | -95.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,123 | €37,645 | +€38,768 | |
| Income taxes | 67/77 | - | €6,402 | +€6,402 | |
| Profit (loss) for the period | 9904 | -€1,123 | €31,243 | +€32,366 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,123 | €31,243 | +€32,366 |
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 7 October 2026 via checked.be.