CASA-58: 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.
CASA-58
Largest movements
- Current investments -€8,237
no longer reported in 2025 (was €8,237)
- Cash +€6,807
new in 2025: €6,807
mainly Current investments (+€8,237) and Depreciation (+€5,069)
- Receivables within one year +€4,139
up €4,139 (+1,519%), from €273 to €4,412
of which Other amounts receivable: +€2,381
- Tangible fixed assets -€2,961
down €2,961 (-14.8%), from €19,985 to €17,025
of which Furniture and vehicles: -€3,680
- Debts after one year -€4,799
down €4,799 (-43.0%), from €11,148 to €6,350
- Reserves +€3,514
up €3,514 (+67.5%), from €5,203 to €8,717
- Trade debts +€1,457
new in 2025: €1,457
- Tax, wage and social debts -€1,175
down €1,175 (-24.1%), from €4,867 to €3,692
- Other debts +€669
up €669 (+191%), from €350 to €1,018
- Gross operating margin -€791
down €791 (-5.7%), from €13,975 to €13,184
- Depreciation +€584
up €584 (+13.0%), from €4,485 to €5,069
- Other operating charges +€490
up €490 (+63.2%), from €775 to €1,265
- Taxes -€159
down €159 (-5.8%), from €2,742 to €2,583
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 | €28,644 | €28,438 | -€205 | -0.7% |
| Fixed assets | 21/28 | €20,134 | €17,220 | -€2,915 | -14.5% |
| Intangible fixed assets | 21 | €149 | - | -€149 | |
| Tangible fixed assets | 22/27 | €19,985 | €17,025 | -€2,961 | -14.8% |
| Plant, machinery and equipment | 23 | - | €720 | +€720 | |
| Furniture and vehicles | 24 | €19,985 | €16,305 | -€3,680 | -18.4% |
| Financial fixed assets | 28 | - | €195 | +€195 | |
| Current assets | 29/58 | €8,509 | €11,219 | +€2,709 | +31.8% |
| Amounts receivable within one year | 40/41 | €273 | €4,412 | +€4,139 | +1,519% |
| Trade receivables | 40 | - | €1,758 | +€1,758 | |
| Other amounts receivable | 41 | €273 | €2,654 | +€2,381 | +874% |
| Current investments | 50/53 | €8,237 | - | -€8,237 | |
| Cash at bank and in hand | 54/58 | - | €6,807 | +€6,807 | |
| Total equity and liabilities | 10/49 | €28,644 | €28,438 | -€205 | -0.7% |
| Equity | 10/15 | €7,203 | €10,717 | +€3,514 | +48.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,203 | €8,717 | +€3,514 | +67.5% |
| Distributable reserves | 133 | €5,203 | €8,717 | +€3,514 | +67.5% |
| Amounts payable | 17/49 | €21,440 | €17,721 | -€3,719 | -17.3% |
| Amounts payable after more than one year | 17 | €11,148 | €6,350 | -€4,799 | -43.0% |
| Financial debts | 170/4 | €11,148 | €6,350 | -€4,799 | -43.0% |
| Amounts payable within one year | 42/48 | €9,779 | €10,966 | +€1,187 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €4,562 | €4,799 | +€237 | +5.2% |
| Trade debts | 44 | - | €1,457 | +€1,457 | |
| Suppliers | 440/4 | - | €1,457 | +€1,457 | |
| Taxes, remuneration and social security | 45 | €4,867 | €3,692 | -€1,175 | -24.1% |
| Taxes | 450/3 | €4,867 | €3,692 | -€1,175 | -24.1% |
| Other amounts payable | 47/48 | €350 | €1,018 | +€669 | +191% |
| Accrued charges and deferred income | 492/3 | €513 | €406 | -€108 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,485 | €5,069 | +€584 | +13.0% |
| Other operating charges | 640/8 | €775 | €1,265 | +€490 | +63.2% |
| Gross operating margin | 9900 | €13,975 | €13,184 | -€791 | -5.7% |
| Operating profit (loss) | 9901 | €8,714 | €6,850 | -€1,865 | -21.4% |
| Financial income | 75/76B | €0 | €11 | +€11 | +111,800% |
| Recurring financial income | 75 | €0 | €11 | +€11 | +111,800% |
| Financial charges | 65/66B | €769 | €764 | -€4 | -0.6% |
| Recurring financial charges | 65 | €769 | €764 | -€4 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €7,946 | €6,097 | -€1,849 | -23.3% |
| Income taxes | 67/77 | €2,742 | €2,583 | -€159 | -5.8% |
| Profit (loss) for the period | 9904 | €5,203 | €3,514 | -€1,690 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,203 | €3,514 | -€1,690 | -32.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.