CA.SA: 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.SA
Largest movements
- Financial fixed assets +€26,000
up €26,000 (+3,250%), from €800 to €26,800
- Receivables within one year +€6,855
up €6,855 (+19.2%), from €35,645 to €42,500
of which Other amounts receivable: +€6,132
- Tangible fixed assets -€2,259
down €2,259 (-2.1%), from €108,415 to €106,155
of which Land and buildings: -€1,329
- Cash +€2,226
new in 2024: €2,226
mainly Trade debts (+€24,341) and Tax, wage and social debts (+€13,562)
- Trade debts +€24,341
up €24,341 (+2,426%), from €1,003 to €25,344
- Tax, wage and social debts +€13,562
up €13,562 (+94.8%), from €14,308 to €27,869
- Current portion of long-term debt -€8,148
down €8,148 (-30.7%), from €26,568 to €18,420
- Profit (loss) carried forward +€7,341
up €7,341 (+33.9%), from €21,683 to €29,024
- Debts after one year -€4,587
down €4,587 (-5.8%), from €79,761 to €75,174
- Gross operating margin +€18,168
up €18,168 (+3,176%), from €572 to €18,740
- Financial income +€2,331
new in 2024: €2,331
- Taxes +€1,916
up €1,916 (+1,083%), from €177 to €2,093
- Financial charges +€857
up €857 (+16.9%), from €5,075 to €5,932
- Depreciation +€533
up €533 (+12.6%), from €4,234 to €4,767
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €144,859 | €177,680 | +€32,821 | +22.7% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €109,215 | €132,955 | +€23,741 | +21.7% |
| Tangible fixed assets | 22/27 | €108,415 | €106,155 | -€2,259 | -2.1% |
| Land and buildings | 22 | €106,223 | €104,894 | -€1,329 | -1.3% |
| Furniture and vehicles | 24 | €2,191 | €1,261 | -€930 | -42.4% |
| Financial fixed assets | 28 | €800 | €26,800 | +€26,000 | +3,250% |
| Current assets | 29/58 | €35,645 | €44,725 | +€9,081 | +25.5% |
| Amounts receivable within one year | 40/41 | €35,645 | €42,500 | +€6,855 | +19.2% |
| Trade receivables | 40 | €640 | €1,363 | +€723 | +113% |
| Other amounts receivable | 41 | €35,005 | €41,137 | +€6,132 | +17.5% |
| Cash at bank and in hand | 54/58 | - | €2,226 | +€2,226 | |
| Total equity and liabilities | 10/49 | €144,859 | €177,680 | +€32,821 | +22.7% |
| Equity | 10/15 | €22,683 | €30,024 | +€7,341 | +32.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,683 | €29,024 | +€7,341 | +33.9% |
| Amounts payable | 17/49 | €122,177 | €147,656 | +€25,480 | +20.9% |
| Amounts payable after more than one year | 17 | €79,761 | €75,174 | -€4,587 | -5.8% |
| Financial debts | 170/4 | €79,761 | €75,174 | -€4,587 | -5.8% |
| Amounts payable within one year | 42/48 | €42,416 | €72,483 | +€30,067 | +70.9% |
| Current portion of amounts payable after more than one year | 42 | €26,568 | €18,420 | -€8,148 | -30.7% |
| Trade debts | 44 | €1,003 | €25,344 | +€24,341 | +2,426% |
| Suppliers | 440/4 | €1,003 | €25,344 | +€24,341 | +2,426% |
| Advances received on contracts in progress | 46 | - | €850 | +€850 | |
| Taxes, remuneration and social security | 45 | €14,308 | €27,869 | +€13,562 | +94.8% |
| Taxes | 450/3 | €14,308 | €27,869 | +€13,562 | +94.8% |
| Other amounts payable | 47/48 | €537 | €0 | -€537 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,234 | €4,767 | +€533 | +12.6% |
| Other operating charges | 640/8 | €910 | €1,114 | +€204 | +22.4% |
| Non-recurring operating charges | 66A | €58 | - | -€58 | |
| Gross operating margin | 9900 | €572 | €18,740 | +€18,168 | +3,176% |
| Operating profit (loss) | 9901 | -€4,631 | €12,859 | +€17,490 | |
| Financial income | 75/76B | - | €2,331 | +€2,331 | |
| Recurring financial income | 75 | - | €2,331 | +€2,331 | |
| Financial charges | 65/66B | €5,075 | €5,932 | +€857 | +16.9% |
| Recurring financial charges | 65 | €5,075 | €5,932 | +€857 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,706 | €9,258 | +€18,963 | |
| Income taxes | 67/77 | €177 | €2,093 | +€1,916 | +1,083% |
| Profit (loss) for the period | 9904 | -€9,883 | €7,164 | +€17,047 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,883 | €7,164 | +€17,047 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.