CASA AGGERIS: 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.
What changed
CASA AGGERIS
NACE 68.121, Development of residential building projects
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€33,509
2024 · €19,637+€13,872
Equity
€1.8m
2024 · €1.8m+€33,509
Cash
€76,046
2024 · €62,467+€13,580
Balance sheet total
€4.6m
2024 · €4.8m-€189,517
Largest movements
Assets
- Tangible fixed assets -€203,097
down €203,097 (-4.3%), from €4.7m to €4.5m
of which Land and buildings: -€177,137
Equity and liabilities
- Debts after one year -€236,086
down €236,086 (-9.8%), from €2.4m to €2.2m
of which Financial debts: -€236,086
Income statement
- Gross operating margin +€11,289
up €11,289 (+3.3%), from €343,625 to €354,915
- Financial charges -€9,812
down €9,812 (-12.4%), from €79,136 to €69,324
- Taxes +€5,926
up €5,926 (+58.1%), from €10,200 to €16,126
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.
Result 2024
€19,637
Gross operating margin
+€11,289
Depreciation
+€209
Other operating charges
-€1,511
Financial income
-€1
Financial charges
+€9,812
Taxes
-€5,926
Result 2025
€33,509
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.
From operations
+€242,233
Investment
€0
Financing
-€228,653
Cash 2024
€62,467
From operations (derived)
+€242,233
Net result for the year
+€33,509
Depreciation
+€203,097
Trade debts
+€363
Tax, wage and social debts
-€3,710
Other debts
+€8,249
Accrued charges and deferred income
+€724
Financing
-€228,653
Debts after one year
-€236,086
Current portion of long-term debt
+€7,433
Cash 2025
€76,046
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,798,532 | €4,609,014 | -€189,517 | -3.9% |
| Fixed assets | 21/28 | €4,723,565 | €4,520,468 | -€203,097 | -4.3% |
| Tangible fixed assets | 22/27 | €4,723,565 | €4,520,468 | -€203,097 | -4.3% |
| Land and buildings | 22 | €4,675,752 | €4,498,615 | -€177,137 | -3.8% |
| Plant, machinery and equipment | 23 | €299 | €128 | -€172 | -57.4% |
| Furniture and vehicles | 24 | €47,514 | €21,726 | -€25,788 | -54.3% |
| Current assets | 29/58 | €74,967 | €88,546 | +€13,580 | +18.1% |
| Amounts receivable within one year | 40/41 | €12,500 | €12,500 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €12,500 | €12,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €62,467 | €76,046 | +€13,580 | +21.7% |
| Total equity and liabilities | 10/49 | €4,798,532 | €4,609,014 | -€189,517 | -3.9% |
| Equity | 10/15 | €1,768,235 | €1,801,744 | +€33,509 | +1.9% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Capital | 10 | €1,500,000 | €1,500,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €268,235 | €301,744 | +€33,509 | +12.5% |
| Non-distributable reserves | 130/1 | €208,894 | €208,894 | = | 0.0% |
| Legal reserve | 130 | €208,894 | €208,894 | = | 0.0% |
| Distributable reserves | 133 | €59,341 | €92,851 | +€33,509 | +56.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €3,030,297 | €2,807,270 | -€223,027 | -7.4% |
| Amounts payable after more than one year | 17 | €2,411,310 | €2,175,223 | -€236,086 | -9.8% |
| Financial debts | 170/4 | €916,207 | €680,120 | -€236,086 | -25.8% |
| Other amounts payable | 178/9 | €1,495,103 | €1,495,103 | = | 0.0% |
| Amounts payable within one year | 42/48 | €600,634 | €612,970 | +€12,336 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €228,653 | €236,086 | +€7,433 | +3.3% |
| Trade debts | 44 | €650 | €1,014 | +€363 | +55.9% |
| Suppliers | 440/4 | €650 | €1,014 | +€363 | +55.9% |
| Taxes, remuneration and social security | 45 | €13,189 | €9,479 | -€3,710 | -28.1% |
| Taxes | 450/3 | €13,189 | €9,479 | -€3,710 | -28.1% |
| Other amounts payable | 47/48 | €358,142 | €366,391 | +€8,249 | +2.3% |
| Accrued charges and deferred income | 492/3 | €18,353 | €19,077 | +€724 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203,306 | €203,097 | -€209 | -0.1% |
| Other operating charges | 640/8 | €31,347 | €32,858 | +€1,511 | +4.8% |
| Gross operating margin | 9900 | €343,625 | €354,915 | +€11,289 | +3.3% |
| Operating profit (loss) | 9901 | €108,972 | €118,960 | +€9,987 | +9.2% |
| Financial income | 75/76B | €1 | €0 | -€1 | -74.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -74.8% |
| Financial charges | 65/66B | €79,136 | €69,324 | -€9,812 | -12.4% |
| Recurring financial charges | 65 | €79,136 | €69,324 | -€9,812 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €29,837 | €49,635 | +€19,798 | +66.4% |
| Income taxes | 67/77 | €10,200 | €16,126 | +€5,926 | +58.1% |
| Profit (loss) for the period | 9904 | €19,637 | €33,509 | +€13,872 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,637 | €33,509 | +€13,872 | +70.6% |
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 10 October 2026 via checked.be.