CASA-COTTA: 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-COTTA
Largest movements
- Stocks and contracts +€800,781
up €800,781 (+42.1%), from €1.9m to €2.7m
- Cash +€371,231
up €371,231 (+960.9%), from €38,634 to €409,865
mainly Short-term financial debts (+€897,460) and Other debts (+€211,662)
- Receivables within one year -€67,850
down €67,850 (-98.1%), from €69,155 to €1,305
of which Trade receivables: -€67,186
- Short-term financial debts +€897,460
up €897,460 (+122.0%), from €735,635 to €1.6m
- Other debts +€211,662
up €211,662 (+35.3%), from €599,388 to €811,050
- Debts after one year +€108,757
up €108,757 (+56.5%), from €192,422 to €301,178
of which Financial debts: +€110,242
- Reserves -€63,150
down €63,150 (-16.6%), from €380,350 to €317,200
of which Tax-exempt reserves: -€63,150
- Profit (loss) carried forward -€63,004
down €63,004 (-110.8%), from -€56,868 to -€119,872
- Financial charges +€20,084
up €20,084 (+104.7%), from €19,175 to €39,258
- Staff costs +€17,069
up €17,069 (+72.6%), from €23,525 to €40,593
- Gross operating margin -€10,341
down €10,341 (-240.6%), from -€4,298 to -€14,639
- Other operating charges -€6,157
down €6,157 (-60.5%), from €10,176 to €4,019
- Depreciation +€3,513
up €3,513 (+160.6%), from €2,187 to €5,700
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,054,102 | €3,151,394 | +€1.1m | +53.4% |
| Fixed assets | 21/28 | €39,299 | €31,109 | -€8,190 | -20.8% |
| Tangible fixed assets | 22/27 | €7,899 | €31,109 | +€23,210 | +293.8% |
| Plant, machinery and equipment | 23 | €3,982 | €2,904 | -€1,078 | -27.1% |
| Furniture and vehicles | 24 | €2,095 | €26,609 | +€24,515 | +1170.4% |
| Other tangible fixed assets | 26 | €1,823 | €1,596 | -€227 | -12.5% |
| Financial fixed assets | 28 | €31,400 | €0 | -€31,400 | -100.0% |
| Current assets | 29/58 | €2,014,803 | €3,120,285 | +€1.1m | +54.9% |
| Stocks and contracts in progress | 3 | €1,903,218 | €2,703,999 | +€800,781 | +42.1% |
| Stocks | 30/36 | €1,903,218 | €2,703,999 | +€800,781 | +42.1% |
| Amounts receivable within one year | 40/41 | €69,155 | €1,305 | -€67,850 | -98.1% |
| Trade receivables | 40 | €67,282 | €96 | -€67,186 | -99.9% |
| Other amounts receivable | 41 | €1,872 | €1,209 | -€663 | -35.4% |
| Cash at bank and in hand | 54/58 | €38,634 | €409,865 | +€371,231 | +960.9% |
| Deferred charges and accrued income | 490/1 | €3,797 | €5,116 | +€1,319 | +34.7% |
| Total equity and liabilities | 10/49 | €2,054,102 | €3,151,394 | +€1.1m | +53.4% |
| Equity | 10/15 | €385,482 | €259,328 | -€126,154 | -32.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €380,350 | €317,200 | -€63,150 | -16.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €63,150 | €0 | -€63,150 | -100.0% |
| Distributable reserves | 133 | €311,000 | €311,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,868 | -€119,872 | -€63,004 | -110.8% |
| Amounts payable | 17/49 | €1,668,620 | €2,892,066 | +€1.2m | +73.3% |
| Amounts payable after more than one year | 17 | €192,422 | €301,178 | +€108,757 | +56.5% |
| Financial debts | 170/4 | €190,937 | €301,178 | +€110,242 | +57.7% |
| Other amounts payable | 178/9 | €1,485 | €0 | -€1,485 | -100.0% |
| Amounts payable within one year | 42/48 | €1,476,198 | €2,589,729 | +€1.1m | +75.4% |
| Current portion of amounts payable after more than one year | 42 | - | €9,281 | +€9,281 | |
| Financial debts | 43 | €735,635 | €1,633,095 | +€897,460 | +122.0% |
| Credit institutions | 430/8 | €735,635 | €1,633,095 | +€897,460 | +122.0% |
| Trade debts | 44 | €12,613 | €15,634 | +€3,022 | +24.0% |
| Suppliers | 440/4 | €12,613 | €15,634 | +€3,022 | +24.0% |
| Taxes, remuneration and social security | 45 | €128,562 | €120,669 | -€7,893 | -6.1% |
| Taxes | 450/3 | €90,328 | €81,553 | -€8,774 | -9.7% |
| Remuneration and social security | 454/9 | €38,234 | €39,116 | +€882 | +2.3% |
| Other amounts payable | 47/48 | €599,388 | €811,050 | +€211,662 | +35.3% |
| Accrued charges and deferred income | 492/3 | - | €1,158 | +€1,158 | |
| Remuneration, social security and pensions | 62 | €23,525 | €40,593 | +€17,069 | +72.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,187 | €5,700 | +€3,513 | +160.6% |
| Other operating charges | 640/8 | €10,176 | €4,019 | -€6,157 | -60.5% |
| Non-recurring operating charges | 66A | €0 | €23,602 | +€23,602 | |
| Gross operating margin | 9900 | -€4,298 | -€14,639 | -€10,341 | -240.6% |
| Operating profit (loss) | 9901 | -€40,185 | -€88,552 | -€48,368 | -120.4% |
| Financial income | 75/76B | €47 | €1,722 | +€1,675 | +3562.0% |
| Recurring financial income | 75 | €47 | €1,722 | +€1,675 | +3562.0% |
| Financial charges | 65/66B | €19,175 | €39,258 | +€20,084 | +104.7% |
| Recurring financial charges | 65 | €19,175 | €39,258 | +€20,084 | +104.7% |
| Profit (loss) for the period before taxes | 9903 | -€59,313 | -€126,089 | -€66,777 | -112.6% |
| Income taxes | 67/77 | €0 | €65 | +€65 | +58809.1% |
| Profit (loss) for the period | 9904 | -€59,313 | -€126,154 | -€66,841 | -112.7% |
| Transfer from tax-exempt reserves | 789 | - | €63,150 | +€63,150 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,313 | -€63,004 | -€3,691 | -6.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.