CASA DE L'OURS: 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 DE L'OURS
Largest movements
- Receivables within one year +€49,642
up €49,642 (+150%), from €33,155 to €82,797
of which Other amounts receivable: +€54,432
- Cash -€19,083
down €19,083 (-35.9%), from €53,222 to €34,138
mainly Receivables within one year (-€49,642) and Trade debts (-€19,630)
- Intangible fixed assets +€4,014
new in 2025: €4,014
- Tangible fixed assets +€3,910
new in 2025: €3,910
- Deferred charges and accrued income +€2,071
new in 2025: €2,071
- Current portion of long-term debt +€24,015
new in 2025: €24,015
- Trade debts -€19,630
down €19,630 (-41.6%), from €47,149 to €27,519
- Debts after one year +€17,550
new in 2025: €17,550
- Profit (loss) carried forward +€10,008
up €10,008 (+30.1%), from €33,299 to €43,306
- Short-term financial debts +€4,456
new in 2025: €4,456
- Financial charges +€4,405
up €4,405 (+103%), from €4,270 to €8,675
- Gross operating margin -€3,431
down €3,431 (-10.0%), from €34,176 to €30,745
- Depreciation +€1,712
new in 2025: €1,712
- Other operating charges +€1,046
up €1,046 (+191%), from €548 to €1,594
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 | €96,001 | €135,259 | +€39,259 | +40.9% |
| Fixed assets | 21/28 | €1,495 | €8,468 | +€6,973 | +466% |
| Intangible fixed assets | 21 | - | €4,014 | +€4,014 | |
| Tangible fixed assets | 22/27 | - | €3,910 | +€3,910 | |
| Furniture and vehicles | 24 | - | €3,910 | +€3,910 | |
| Financial fixed assets | 28 | €1,495 | €544 | -€951 | -63.6% |
| Current assets | 29/58 | €94,506 | €126,791 | +€32,285 | +34.2% |
| Stocks and contracts in progress | 3 | €8,129 | €7,785 | -€344 | -4.2% |
| Stocks | 30/36 | €8,129 | €7,785 | -€344 | -4.2% |
| Amounts receivable within one year | 40/41 | €33,155 | €82,797 | +€49,642 | +150% |
| Trade receivables | 40 | €10,500 | €5,710 | -€4,790 | -45.6% |
| Other amounts receivable | 41 | €22,655 | €77,087 | +€54,432 | +240% |
| Cash at bank and in hand | 54/58 | €53,222 | €34,138 | -€19,083 | -35.9% |
| Deferred charges and accrued income | 490/1 | - | €2,071 | +€2,071 | |
| Total equity and liabilities | 10/49 | €96,001 | €135,259 | +€39,259 | +40.9% |
| Equity | 10/15 | €37,299 | €47,306 | +€10,008 | +26.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,299 | €43,306 | +€10,008 | +30.1% |
| Amounts payable | 17/49 | €58,702 | €87,953 | +€29,251 | +49.8% |
| Amounts payable after more than one year | 17 | - | €17,550 | +€17,550 | |
| Financial debts | 170/4 | - | €17,550 | +€17,550 | |
| Amounts payable within one year | 42/48 | €58,702 | €70,403 | +€11,701 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | - | €24,015 | +€24,015 | |
| Financial debts | 43 | - | €4,456 | +€4,456 | |
| Credit institutions | 430/8 | - | €4,456 | +€4,456 | |
| Trade debts | 44 | €47,149 | €27,519 | -€19,630 | -41.6% |
| Suppliers | 440/4 | €47,149 | €27,519 | -€19,630 | -41.6% |
| Taxes, remuneration and social security | 45 | €11,553 | €14,413 | +€2,860 | +24.8% |
| Taxes | 450/3 | €11,553 | €14,413 | +€2,860 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,712 | +€1,712 | |
| Other operating charges | 640/8 | €548 | €1,594 | +€1,046 | +191% |
| Gross operating margin | 9900 | €34,176 | €30,745 | -€3,431 | -10.0% |
| Operating profit (loss) | 9901 | €33,628 | €27,439 | -€6,189 | -18.4% |
| Financial charges | 65/66B | €4,270 | €8,675 | +€4,405 | +103% |
| Recurring financial charges | 65 | €4,270 | €8,675 | +€4,405 | +103% |
| Profit (loss) for the period before taxes | 9903 | €29,358 | €18,764 | -€10,593 | -36.1% |
| Income taxes | 67/77 | €8,425 | €8,757 | +€332 | +3.9% |
| Profit (loss) for the period | 9904 | €20,933 | €10,008 | -€10,925 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,933 | €10,008 | -€10,925 | -52.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.