CASA CHIARA: 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 CHIARA
Largest movements
- Receivables within one year +€12,586
up €12,586 (+65.3%), from €19,285 to €31,871
of which Trade receivables: +€12,586
- Stocks and contracts +€9,901
up €9,901 (+3.7%), from €269,720 to €279,621
- Tangible fixed assets -€7,883
down €7,883 (-2.9%), from €269,291 to €261,408
of which Land and buildings: -€6,241
- Reserves +€28,458
up €28,458 (+34.0%), from €83,603 to €112,061
of which Distributable reserves: +€30,318
- Trade debts +€13,901
up €13,901 (+63.3%), from €21,973 to €35,874
- Tax, wage and social debts -€13,612
down €13,612 (-55.1%), from €24,725 to €11,112
of which Taxes: -€15,912
- Debts after one year -€12,702
down €12,702 (-15.2%), from €83,708 to €71,005
- Gross operating margin +€25,898
up €25,898 (+54.4%), from €47,595 to €73,493
- Taxes +€4,511
up €4,511 (+65.8%), from €6,859 to €11,370
- Write-downs +€2,151
new in 2025: €2,151
- Financial charges -€758
down €758 (-15.2%), from €4,975 to €4,217
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 | €577,713 | €590,521 | +€12,808 | +2.2% |
| Fixed assets | 21/28 | €271,491 | €263,608 | -€7,883 | -2.9% |
| Tangible fixed assets | 22/27 | €269,291 | €261,408 | -€7,883 | -2.9% |
| Land and buildings | 22 | €243,063 | €236,822 | -€6,241 | -2.6% |
| Plant, machinery and equipment | 23 | €675 | €121 | -€554 | -82.1% |
| Furniture and vehicles | 24 | €1,702 | €7,395 | +€5,694 | +335% |
| Leasing and similar rights | 25 | €21,202 | €15,142 | -€6,060 | -28.6% |
| Other tangible fixed assets | 26 | €2,650 | €1,928 | -€721 | -27.2% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €306,222 | €326,913 | +€20,691 | +6.8% |
| Stocks and contracts in progress | 3 | €269,720 | €279,621 | +€9,901 | +3.7% |
| Stocks | 30/36 | €269,720 | €279,621 | +€9,901 | +3.7% |
| Amounts receivable within one year | 40/41 | €19,285 | €31,871 | +€12,586 | +65.3% |
| Trade receivables | 40 | €19,230 | €31,816 | +€12,586 | +65.4% |
| Other amounts receivable | 41 | €55 | €55 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,892 | €12,237 | -€2,654 | -17.8% |
| Deferred charges and accrued income | 490/1 | €2,325 | €3,184 | +€859 | +36.9% |
| Total equity and liabilities | 10/49 | €577,713 | €590,521 | +€12,808 | +2.2% |
| Equity | 10/15 | €102,203 | €130,661 | +€28,458 | +27.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,603 | €112,061 | +€28,458 | +34.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €81,743 | €112,061 | +€30,318 | +37.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €475,510 | €459,860 | -€15,650 | -3.3% |
| Amounts payable after more than one year | 17 | €83,708 | €71,005 | -€12,702 | -15.2% |
| Financial debts | 170/4 | €83,708 | €71,005 | -€12,702 | -15.2% |
| Amounts payable within one year | 42/48 | €391,802 | €388,855 | -€2,947 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €18,372 | €12,702 | -€5,670 | -30.9% |
| Trade debts | 44 | €21,973 | €35,874 | +€13,901 | +63.3% |
| Suppliers | 440/4 | €21,973 | €35,874 | +€13,901 | +63.3% |
| Taxes, remuneration and social security | 45 | €24,725 | €11,112 | -€13,612 | -55.1% |
| Taxes | 450/3 | €24,725 | €8,812 | -€15,912 | -64.4% |
| Remuneration and social security | 454/9 | €0 | €2,300 | +€2,300 | |
| Other amounts payable | 47/48 | €326,733 | €329,166 | +€2,433 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,957 | €15,198 | +€241 | +1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,151 | +€2,151 | |
| Other operating charges | 640/8 | €3,667 | €3,740 | +€72 | +2.0% |
| Gross operating margin | 9900 | €47,595 | €73,493 | +€25,898 | +54.4% |
| Operating profit (loss) | 9901 | €28,971 | €52,405 | +€23,434 | +80.9% |
| Financial income | 75/76B | €157 | €358 | +€200 | +127% |
| Recurring financial income | 75 | €157 | €358 | +€200 | +127% |
| Financial charges | 65/66B | €4,975 | €4,217 | -€758 | -15.2% |
| Recurring financial charges | 65 | €4,975 | €4,217 | -€758 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €24,153 | €48,546 | +€24,393 | +101% |
| Income taxes | 67/77 | €6,859 | €11,370 | +€4,511 | +65.8% |
| Profit (loss) for the period | 9904 | €17,294 | €37,176 | +€19,882 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €17,294 | €37,176 | +€19,882 | +115% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.