CASA CARA: 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 CARA
Largest movements
- Receivables after one year -€179,750
down €179,750 (-100.0%), from €179,750 to €0
- Tangible fixed assets -€109,085
down €109,085 (-100.0%), from €109,085 to €0
of which Land and buildings: -€103,688
- Cash +€30,740
up €30,740 (+5324.7%), from €577 to €31,317
mainly Receivables after one year (+€179,750) and Other debts (+€174,026)
- Deferred charges and accrued income -€17,017
down €17,017 (-96.9%), from €17,554 to €537
- Receivables within one year +€13,005
up €13,005 (+12.8%), from €101,786 to €114,792
of which Trade receivables: +€29,125
- Debts after one year -€451,749
down €451,749 (-96.7%), from €466,968 to €15,219
- Other debts +€174,026
up €174,026 (+766.3%), from €22,709 to €196,735
- Revaluation surpluses -€59,500
down €59,500 (-100.0%), from €59,500 to €0
- Reserves +€59,500
new in 2024: €59,500
- Accrued charges and deferred income -€41,410
down €41,410 (-100.0%), from €41,410 to €0
- Gross operating margin +€126,290
up €126,290, from -€20,355 to €105,936
- Financial charges +€34,959
up €34,959 (+269.9%), from €12,953 to €47,912
- Taxes +€10,915
new in 2024: €10,915
- Other operating charges -€7,497
down €7,497 (-37.2%), from €20,157 to €12,660
- Depreciation -€6,431
down €6,431 (-100.0%), from €6,431 to €0
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.
Cash bridge derived
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 | €408,753 | €146,646 | -€262,107 | -64.1% |
| Fixed assets | 21/28 | €109,085 | €0 | -€109,085 | -100.0% |
| Tangible fixed assets | 22/27 | €109,085 | €0 | -€109,085 | -100.0% |
| Land and buildings | 22 | €103,688 | €0 | -€103,688 | -100.0% |
| Plant, machinery and equipment | 23 | €5,397 | €0 | -€5,397 | -100.0% |
| Current assets | 29/58 | €299,668 | €146,646 | -€153,022 | -51.1% |
| Amounts receivable after more than one year | 29 | €179,750 | €0 | -€179,750 | -100.0% |
| Other amounts receivable | 291 | €179,750 | €0 | -€179,750 | -100.0% |
| Amounts receivable within one year | 40/41 | €101,786 | €114,792 | +€13,005 | +12.8% |
| Trade receivables | 40 | €35,138 | €64,263 | +€29,125 | +82.9% |
| Other amounts receivable | 41 | €66,649 | €50,529 | -€16,120 | -24.2% |
| Cash at bank and in hand | 54/58 | €577 | €31,317 | +€30,740 | +5324.7% |
| Deferred charges and accrued income | 490/1 | €17,554 | €537 | -€17,017 | -96.9% |
| Total equity and liabilities | 10/49 | €408,753 | €146,646 | -€262,107 | -64.1% |
| Equity | 10/15 | -€185,301 | -€150,746 | +€34,555 | +18.6% |
| Contributions | 10/11 | €48,592 | €48,592 | = | 0.0% |
| Revaluation surpluses | 12 | €59,500 | €0 | -€59,500 | -100.0% |
| Reserves | 13 | - | €59,500 | +€59,500 | |
| Distributable reserves | 133 | - | €59,500 | +€59,500 | |
| Profit (loss) carried forward | 14 | -€293,393 | -€258,838 | +€34,555 | +11.8% |
| Amounts payable | 17/49 | €594,053 | €297,391 | -€296,662 | -49.9% |
| Amounts payable after more than one year | 17 | €466,968 | €15,219 | -€451,749 | -96.7% |
| Financial debts | 170/4 | €466,968 | €15,219 | -€451,749 | -96.7% |
| Amounts payable within one year | 42/48 | €85,675 | €282,172 | +€196,497 | +229.4% |
| Current portion of amounts payable after more than one year | 42 | €8,289 | €8,458 | +€169 | +2.0% |
| Trade debts | 44 | €51,763 | €57,551 | +€5,789 | +11.2% |
| Suppliers | 440/4 | €51,763 | €57,551 | +€5,789 | +11.2% |
| Taxes, remuneration and social security | 45 | €2,915 | €19,428 | +€16,513 | +566.6% |
| Taxes | 450/3 | €2,915 | €19,428 | +€16,513 | +566.6% |
| Other amounts payable | 47/48 | €22,709 | €196,735 | +€174,026 | +766.3% |
| Accrued charges and deferred income | 492/3 | €41,410 | €0 | -€41,410 | -100.0% |
| Non-recurring operating income | 76A | - | €101,312 | +€101,312 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,431 | €0 | -€6,431 | -100.0% |
| Other operating charges | 640/8 | €20,157 | €12,660 | -€7,497 | -37.2% |
| Non-recurring operating charges | 66A | €37,500 | €5,397 | -€32,103 | -85.6% |
| Gross operating margin | 9900 | -€20,355 | €105,936 | +€126,290 | |
| Operating profit (loss) | 9901 | -€84,442 | €87,879 | +€172,321 | |
| Financial income | 75/76B | €8,902 | €5,504 | -€3,399 | -38.2% |
| Recurring financial income | 75 | €8,902 | €5,504 | -€3,399 | -38.2% |
| Financial charges | 65/66B | €12,953 | €47,912 | +€34,959 | +269.9% |
| Recurring financial charges | 65 | €12,953 | €47,912 | +€34,959 | +269.9% |
| Profit (loss) for the period before taxes | 9903 | -€88,493 | €45,470 | +€133,964 | |
| Income taxes | 67/77 | - | €10,915 | +€10,915 | |
| Profit (loss) for the period | 9904 | -€88,493 | €34,555 | +€123,049 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,493 | €34,555 | +€123,049 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.