Ca'Del Fa: 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.
Ca'Del Fa
Largest movements
- Receivables within one year +€17,847
up €17,847 (+127%), from €14,047 to €31,893
of which Other amounts receivable: +€15,219
- Cash +€11,725
up €11,725 (+27.5%), from €42,560 to €54,285
mainly Depreciation (+€14,013) and Net result for the year (+€9,652)
- Tangible fixed assets -€5,995
down €5,995 (-10.2%), from €58,500 to €52,505
of which Other tangible fixed assets: -€3,878
- Profit (loss) carried forward +€9,652
up €9,652 (+10.3%), from €93,653 to €103,305
- Short-term financial debts +€8,816
new in 2025: €8,816
- Trade debts +€6,581
up €6,581 (+36.9%), from €17,812 to €24,393
- Current portion of long-term debt -€4,849
down €4,849 (-28.3%), from €17,137 to €12,288
- Tax, wage and social debts +€4,413
up €4,413 (+28.5%), from €15,496 to €19,910
of which Taxes: +€4,982
- Staff costs +€3,359
up €3,359 (+7.4%), from €45,435 to €48,793
- Financial charges +€1,475
up €1,475 (+16.3%), from €9,046 to €10,521
- Other operating charges +€1,052
up €1,052 (+61.5%), from €1,710 to €2,762
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 | €159,496 | €180,614 | +€21,118 | +13.2% |
| Fixed assets | 21/28 | €58,500 | €52,505 | -€5,995 | -10.2% |
| Tangible fixed assets | 22/27 | €58,500 | €52,505 | -€5,995 | -10.2% |
| Plant, machinery and equipment | 23 | €7,420 | €4,562 | -€2,858 | -38.5% |
| Furniture and vehicles | 24 | €1,248 | €1,989 | +€741 | +59.3% |
| Other tangible fixed assets | 26 | €49,832 | €45,954 | -€3,878 | -7.8% |
| Current assets | 29/58 | €100,996 | €128,109 | +€27,113 | +26.8% |
| Stocks and contracts in progress | 3 | €35,982 | €35,013 | -€970 | -2.7% |
| Stocks | 30/36 | €35,982 | €35,013 | -€970 | -2.7% |
| Amounts receivable within one year | 40/41 | €14,047 | €31,893 | +€17,847 | +127% |
| Trade receivables | 40 | €767 | €3,394 | +€2,628 | +343% |
| Other amounts receivable | 41 | €13,280 | €28,499 | +€15,219 | +115% |
| Cash at bank and in hand | 54/58 | €42,560 | €54,285 | +€11,725 | +27.5% |
| Deferred charges and accrued income | 490/1 | €8,407 | €6,918 | -€1,489 | -17.7% |
| Total equity and liabilities | 10/49 | €159,496 | €180,614 | +€21,118 | +13.2% |
| Equity | 10/15 | €101,713 | €111,365 | +€9,652 | +9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,653 | €103,305 | +€9,652 | +10.3% |
| Amounts payable | 17/49 | €57,783 | €69,248 | +€11,466 | +19.8% |
| Amounts payable after more than one year | 17 | €7,337 | €3,842 | -€3,495 | -47.6% |
| Financial debts | 170/4 | €7,337 | €3,842 | -€3,495 | -47.6% |
| Amounts payable within one year | 42/48 | €50,446 | €65,406 | +€14,960 | +29.7% |
| Current portion of amounts payable after more than one year | 42 | €17,137 | €12,288 | -€4,849 | -28.3% |
| Financial debts | 43 | - | €8,816 | +€8,816 | |
| Credit institutions | 430/8 | - | €8,816 | +€8,816 | |
| Trade debts | 44 | €17,812 | €24,393 | +€6,581 | +36.9% |
| Suppliers | 440/4 | €17,812 | €24,393 | +€6,581 | +36.9% |
| Taxes, remuneration and social security | 45 | €15,496 | €19,910 | +€4,413 | +28.5% |
| Taxes | 450/3 | €9,045 | €14,027 | +€4,982 | +55.1% |
| Remuneration and social security | 454/9 | €6,451 | €5,882 | -€569 | -8.8% |
| Remuneration, social security and pensions | 62 | €45,435 | €48,793 | +€3,359 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,606 | €14,013 | +€407 | +3.0% |
| Other operating charges | 640/8 | €1,710 | €2,762 | +€1,052 | +61.5% |
| Gross operating margin | 9900 | €89,307 | €89,484 | +€177 | +0.2% |
| Operating profit (loss) | 9901 | €28,557 | €23,917 | -€4,640 | -16.2% |
| Financial income | 75/76B | €43 | €275 | +€232 | +540% |
| Recurring financial income | 75 | €43 | €275 | +€232 | +540% |
| Financial charges | 65/66B | €9,046 | €10,521 | +€1,475 | +16.3% |
| Recurring financial charges | 65 | €9,046 | €10,521 | +€1,475 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €19,554 | €13,670 | -€5,883 | -30.1% |
| Income taxes | 67/77 | €4,716 | €4,018 | -€698 | -14.8% |
| Profit (loss) for the period | 9904 | €14,838 | €9,652 | -€5,185 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,838 | €9,652 | -€5,185 | -34.9% |
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 14 October 2026 via checked.be.