CASA-DESIGN: 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-DESIGN
Largest movements
- Stocks and contracts +€39,950
new in 2025: €39,950
- Tangible fixed assets +€27,216
new in 2025: €27,216
- Receivables within one year -€7,037
down €7,037 (-11.6%), from €60,604 to €53,567
of which Other amounts receivable: -€29,732
- Cash -€2,035
down €2,035 (-83.0%), from €2,451 to €416
- Trade debts +€38,054
up €38,054 (+1,016%), from €3,746 to €41,800
- Tax, wage and social debts +€16,490
up €16,490 (+90.6%), from €18,192 to €34,681
of which Remuneration and social security: +€20,231
- Advances received +€8,567
new in 2025: €8,567
- Profit (loss) carried forward -€4,691
down €4,691 (-13.0%), from €36,117 to €31,426
- Staff costs +€47,503
up €47,503 (+22,789%), from €208 to €47,712
- Gross operating margin +€18,989
up €18,989 (+49.5%), from €38,338 to €57,326
- Taxes -€11,000
no longer reported in 2025 (was €11,000)
- Financial charges +€6,955
up €6,955 (+5,699%), from €122 to €7,077
- Depreciation +€5,511
up €5,511 (+1,909%), from €289 to €5,799
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,055 | €121,957 | +€58,902 | +93.4% |
| Fixed assets | 21/28 | - | €27,216 | +€27,216 | |
| Tangible fixed assets | 22/27 | - | €27,216 | +€27,216 | |
| Furniture and vehicles | 24 | - | €27,216 | +€27,216 | |
| Current assets | 29/58 | €63,055 | €94,741 | +€31,686 | +50.3% |
| Stocks and contracts in progress | 3 | - | €39,950 | +€39,950 | |
| Stocks | 30/36 | - | €39,950 | +€39,950 | |
| Amounts receivable within one year | 40/41 | €60,604 | €53,567 | -€7,037 | -11.6% |
| Trade receivables | 40 | €6,369 | €29,064 | +€22,695 | +356% |
| Other amounts receivable | 41 | €54,236 | €24,503 | -€29,732 | -54.8% |
| Cash at bank and in hand | 54/58 | €2,451 | €416 | -€2,035 | -83.0% |
| Deferred charges and accrued income | 490/1 | - | €809 | +€809 | |
| Total equity and liabilities | 10/49 | €63,055 | €121,957 | +€58,902 | +93.4% |
| Equity | 10/15 | €41,117 | €36,426 | -€4,691 | -11.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,117 | €31,426 | -€4,691 | -13.0% |
| Amounts payable | 17/49 | €21,938 | €85,531 | +€63,593 | +290% |
| Amounts payable within one year | 42/48 | €21,938 | €85,531 | +€63,593 | +290% |
| Trade debts | 44 | €3,746 | €41,800 | +€38,054 | +1,016% |
| Suppliers | 440/4 | €3,746 | €41,800 | +€38,054 | +1,016% |
| Advances received on contracts in progress | 46 | - | €8,567 | +€8,567 | |
| Taxes, remuneration and social security | 45 | €18,192 | €34,681 | +€16,490 | +90.6% |
| Taxes | 450/3 | €18,192 | €14,451 | -€3,741 | -20.6% |
| Remuneration and social security | 454/9 | - | €20,231 | +€20,231 | |
| Other amounts payable | 47/48 | - | €483 | +€483 | |
| Remuneration, social security and pensions | 62 | €208 | €47,712 | +€47,503 | +22,789% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €289 | €5,799 | +€5,511 | +1,909% |
| Other operating charges | 640/8 | €125 | €285 | +€160 | +128% |
| Gross operating margin | 9900 | €38,338 | €57,326 | +€18,989 | +49.5% |
| Operating profit (loss) | 9901 | €37,715 | €3,531 | -€34,185 | -90.6% |
| Financial income | 75/76B | €1,400 | €323 | -€1,077 | -76.9% |
| Recurring financial income | 75 | €1,400 | €323 | -€1,077 | -76.9% |
| Financial charges | 65/66B | €122 | €7,077 | +€6,955 | +5,699% |
| Recurring financial charges | 65 | €122 | €7,077 | +€6,955 | +5,699% |
| Profit (loss) for the period before taxes | 9903 | €38,994 | -€3,223 | -€42,216 | |
| Income taxes | 67/77 | €11,000 | - | -€11,000 | |
| Profit (loss) for the period | 9904 | €27,994 | -€3,223 | -€31,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,994 | -€3,223 | -€31,216 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.