CASA CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year -€31,475
down €31,475 (-14.6%), from €215,620 to €184,146
of which Trade receivables: -€112,789
- Tangible fixed assets -€19,726
down €19,726 (-6.4%), from €307,331 to €287,605
of which Land and buildings: -€56,271
- Profit (loss) carried forward -€65,998
new in 2024: -€65,998
- Debts after one year -€25,311
down €25,311 (-34.7%), from €73,001 to €47,690
- Trade debts +€20,055
up €20,055 (+24.4%), from €82,292 to €102,347
- Other debts +€11,650
up €11,650 (+3.1%), from €370,164 to €381,814
- Tax, wage and social debts +€9,810
up €9,810 (+38.5%), from €25,502 to €35,312
- Gross operating margin +€23,995
up €23,995, from -€6,689 to €17,306
- Taxes +€8,965
up €8,965 (+1,921%), from €467 to €9,432
- Other operating charges +€2,644
up €2,644 (+29.4%), from €8,979 to €11,623
- Depreciation +€1,433
up €1,433 (+3.4%), from €41,895 to €43,328
- Financial charges -€925
down €925 (-15.3%), from €6,065 to €5,140
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 | €586,635 | €532,676 | -€53,959 | -9.2% |
| Fixed assets | 21/28 | €307,332 | €287,606 | -€19,726 | -6.4% |
| Tangible fixed assets | 22/27 | €307,331 | €287,605 | -€19,726 | -6.4% |
| Land and buildings | 22 | €294,736 | €238,465 | -€56,271 | -19.1% |
| Plant, machinery and equipment | 23 | €3,838 | €2,942 | -€896 | -23.3% |
| Furniture and vehicles | 24 | €1,257 | €38,698 | +€37,441 | +2,979% |
| Other tangible fixed assets | 26 | €7,500 | €7,500 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €279,303 | €245,070 | -€34,233 | -12.3% |
| Stocks and contracts in progress | 3 | €56,847 | €56,847 | = | 0.0% |
| Stocks | 30/36 | €50,482 | €50,482 | = | 0.0% |
| Contracts in progress | 37 | €6,365 | €6,365 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €215,620 | €184,146 | -€31,475 | -14.6% |
| Trade receivables | 40 | €215,070 | €102,281 | -€112,789 | -52.4% |
| Other amounts receivable | 41 | €550 | €81,865 | +€81,315 | +14,784% |
| Current investments | 50/53 | €3,146 | €3,146 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,097 | €930 | -€167 | -15.2% |
| Deferred charges and accrued income | 490/1 | €2,591 | €0 | -€2,591 | -100% |
| Total equity and liabilities | 10/49 | €586,635 | €532,676 | -€53,959 | -9.2% |
| Equity | 10/15 | €11,106 | -€59,798 | -€70,904 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,906 | €0 | -€4,906 | -100% |
| Distributable reserves | 133 | €4,906 | €0 | -€4,906 | -100% |
| Profit (loss) carried forward | 14 | - | -€65,998 | -€65,998 | |
| Amounts payable | 17/49 | €575,529 | €592,473 | +€16,945 | +2.9% |
| Amounts payable after more than one year | 17 | €73,001 | €47,690 | -€25,311 | -34.7% |
| Financial debts | 170/4 | €73,001 | €47,690 | -€25,311 | -34.7% |
| Amounts payable within one year | 42/48 | €502,528 | €544,783 | +€42,255 | +8.4% |
| Current portion of amounts payable after more than one year | 42 | €24,570 | €25,311 | +€741 | +3.0% |
| Trade debts | 44 | €82,292 | €102,347 | +€20,055 | +24.4% |
| Suppliers | 440/4 | €82,292 | €102,347 | +€20,055 | +24.4% |
| Taxes, remuneration and social security | 45 | €25,502 | €35,312 | +€9,810 | +38.5% |
| Taxes | 450/3 | €25,502 | €35,312 | +€9,810 | +38.5% |
| Other amounts payable | 47/48 | €370,164 | €381,814 | +€11,650 | +3.1% |
| Non-recurring operating income | 76A | - | €22,291 | +€22,291 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,895 | €43,328 | +€1,433 | +3.4% |
| Other operating charges | 640/8 | €8,979 | €11,623 | +€2,644 | +29.4% |
| Non-recurring operating charges | 66A | - | €21,595 | +€21,595 | |
| Gross operating margin | 9900 | -€6,689 | €17,306 | +€23,995 | |
| Operating profit (loss) | 9901 | -€57,562 | -€59,239 | -€1,677 | -2.9% |
| Financial income | 75/76B | €3,064 | €2,908 | -€156 | -5.1% |
| Recurring financial income | 75 | €3,064 | €2,908 | -€156 | -5.1% |
| Financial charges | 65/66B | €6,065 | €5,140 | -€925 | -15.3% |
| Recurring financial charges | 65 | €6,065 | €5,140 | -€925 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€60,564 | -€61,472 | -€908 | -1.5% |
| Income taxes | 67/77 | €467 | €9,432 | +€8,965 | +1,921% |
| Profit (loss) for the period | 9904 | -€61,030 | -€70,904 | -€9,874 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,030 | -€70,904 | -€9,874 | -16.2% |
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 13 October 2026 via checked.be.