CASA BUILD: 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 BUILD
Largest movements
- Stocks and contracts +€46,902
up €46,902 (+90.2%), from €52,025 to €98,927
- Receivables within one year -€41,018
down €41,018 (-4.3%), from €958,900 to €917,882
of which Trade receivables: -€260,306
- Other debts +€173,336
up €173,336 (+12.0%), from €1.4m to €1.6m
- Advances received -€158,631
down €158,631 (-100%), from €158,631 to €0
- Trade debts -€92,605
down €92,605 (-46.5%), from €198,981 to €106,376
- Tax, wage and social debts +€50,212
up €50,212 (+16,798%), from €299 to €50,511
- Profit (loss) carried forward +€24,890
up €24,890 (+3.2%), from -€780,485 to -€755,595
- Gross operating margin +€79,653
up €79,653, from -€32,367 to €47,285
- Other operating charges +€16,864
up €16,864 (+642%), from €2,627 to €19,492
- Depreciation -€8,416
down €8,416 (-90.4%), from €9,306 to €890
- Financial charges +€3,377
up €3,377 (+50.1%), from €6,736 to €10,113
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 | €1,023,391 | €1,020,593 | -€2,797 | -0.3% |
| Fixed assets | 21/28 | €4,448 | €3,558 | -€890 | -20.0% |
| Tangible fixed assets | 22/27 | €4,448 | €3,558 | -€890 | -20.0% |
| Furniture and vehicles | 24 | €4,448 | €3,558 | -€890 | -20.0% |
| Current assets | 29/58 | €1,018,943 | €1,017,035 | -€1,908 | -0.2% |
| Stocks and contracts in progress | 3 | €52,025 | €98,927 | +€46,902 | +90.2% |
| Contracts in progress | 37 | €52,025 | €98,927 | +€46,902 | +90.2% |
| Amounts receivable within one year | 40/41 | €958,900 | €917,882 | -€41,018 | -4.3% |
| Trade receivables | 40 | €303,770 | €43,464 | -€260,306 | -85.7% |
| Other amounts receivable | 41 | €655,130 | €874,418 | +€219,288 | +33.5% |
| Cash at bank and in hand | 54/58 | €6,695 | €226 | -€6,469 | -96.6% |
| Deferred charges and accrued income | 490/1 | €1,322 | €0 | -€1,322 | -100% |
| Total equity and liabilities | 10/49 | €1,023,391 | €1,020,593 | -€2,797 | -0.3% |
| Equity | 10/15 | -€774,285 | -€749,395 | +€24,890 | +3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€780,485 | -€755,595 | +€24,890 | +3.2% |
| Amounts payable | 17/49 | €1,797,676 | €1,769,988 | -€27,687 | -1.5% |
| Amounts payable within one year | 42/48 | €1,797,676 | €1,769,988 | -€27,687 | -1.5% |
| Trade debts | 44 | €198,981 | €106,376 | -€92,605 | -46.5% |
| Suppliers | 440/4 | €198,981 | €106,376 | -€92,605 | -46.5% |
| Advances received on contracts in progress | 46 | €158,631 | €0 | -€158,631 | -100% |
| Taxes, remuneration and social security | 45 | €299 | €50,511 | +€50,212 | +16,798% |
| Taxes | 450/3 | €299 | €50,511 | +€50,212 | +16,798% |
| Other amounts payable | 47/48 | €1,439,765 | €1,613,101 | +€173,336 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,306 | €890 | -€8,416 | -90.4% |
| Other operating charges | 640/8 | €2,627 | €19,492 | +€16,864 | +642% |
| Gross operating margin | 9900 | -€32,367 | €47,285 | +€79,653 | |
| Operating profit (loss) | 9901 | -€44,300 | €26,904 | +€71,204 | |
| Financial income | 75/76B | €7,730 | €8,099 | +€368 | +4.8% |
| Recurring financial income | 75 | €7,730 | €8,099 | +€368 | +4.8% |
| Financial charges | 65/66B | €6,736 | €10,113 | +€3,377 | +50.1% |
| Recurring financial charges | 65 | €6,736 | €10,113 | +€3,377 | +50.1% |
| Profit (loss) for the period before taxes | 9903 | -€43,306 | €24,890 | +€68,196 | |
| Income taxes | 67/77 | €299 | €0 | -€299 | -100% |
| Profit (loss) for the period | 9904 | -€43,605 | €24,890 | +€68,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,605 | €24,890 | +€68,495 |
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 23 October 2026 via checked.be.