CAJAS: 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.
CAJAS
Largest movements
- Cash -€9,240
down €9,240 (-19.7%), from €46,861 to €37,621
mainly Net result for the year (-€15,164) and Investment in fixed assets (net) (-€8,943)
- Tangible fixed assets -€5,925
down €5,925 (-2.1%), from €276,366 to €270,441
of which Land and buildings: -€10,043
- Profit (loss) carried forward -€15,165
down €15,165 (-14.9%), from -€101,773 to -€116,938
- Depreciation +€2,981
up €2,981 (+25.1%), from €11,887 to €14,868
- Other operating charges +€2,036
up €2,036 (+11.4%), from €17,810 to €19,846
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 | €323,227 | €308,062 | -€15,165 | -4.7% |
| Fixed assets | 21/28 | €276,366 | €270,441 | -€5,925 | -2.1% |
| Tangible fixed assets | 22/27 | €276,366 | €270,441 | -€5,925 | -2.1% |
| Land and buildings | 22 | €274,283 | €264,240 | -€10,043 | -3.7% |
| Other tangible fixed assets | 26 | €2,083 | €6,201 | +€4,118 | +197.7% |
| Current assets | 29/58 | €46,861 | €37,621 | -€9,240 | -19.7% |
| Cash at bank and in hand | 54/58 | €46,861 | €37,621 | -€9,240 | -19.7% |
| Total equity and liabilities | 10/49 | €323,227 | €308,062 | -€15,165 | -4.7% |
| Equity | 10/15 | -€76,773 | -€91,938 | -€15,165 | -19.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€101,773 | -€116,938 | -€15,165 | -14.9% |
| Amounts payable | 17/49 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable after more than one year | 17 | €400,000 | €400,000 | = | 0.0% |
| Financial debts | 170/4 | €400,000 | €400,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,887 | €14,868 | +€2,981 | +25.1% |
| Other operating charges | 640/8 | €17,810 | €19,846 | +€2,036 | +11.4% |
| Gross operating margin | 9900 | €19,459 | €19,550 | +€91 | +0.5% |
| Operating profit (loss) | 9901 | -€10,238 | -€15,164 | -€4,926 | -48.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,238 | -€15,164 | -€4,926 | -48.1% |
| Profit (loss) for the period | 9904 | -€10,238 | -€15,164 | -€4,926 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,238 | -€15,164 | -€4,926 | -48.1% |
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 1 October 2026 via checked.be.