CASA & GUSTO: 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 & GUSTO
Largest movements
- Tangible fixed assets -€18,556
down €18,556 (-24.7%), from €75,155 to €56,599
of which Furniture and vehicles: -€20,966
- Cash -€16,693
down €16,693 (-44.0%), from €37,924 to €21,232
mainly Debts after one year (-€24,839) and Receivables within one year (-€12,720)
- Receivables within one year +€12,720
up €12,720 (+26.2%), from €48,610 to €61,329
of which Trade receivables: +€16,680
- Debts after one year -€24,839
down €24,839 (-21.3%), from €116,720 to €91,881
of which Other amounts payable: -€15,000
- Trade debts +€8,404
up €8,404 (+216%), from €3,888 to €12,292
- Tax, wage and social debts -€3,866
down €3,866 (-39.5%), from €9,789 to €5,923
- Profit (loss) carried forward -€3,817
down €3,817, from €2,413 to -€1,404
- Gross operating margin -€12,639
down €12,639 (-31.1%), from €40,680 to €28,041
- Depreciation -€3,399
down €3,399 (-11.2%), from €30,477 to €27,077
- Taxes -€2,396
down €2,396 (-98.3%), from €2,437 to €42
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 | €162,235 | €139,290 | -€22,945 | -14.1% |
| Fixed assets | 21/28 | €75,285 | €56,729 | -€18,556 | -24.6% |
| Tangible fixed assets | 22/27 | €75,155 | €56,599 | -€18,556 | -24.7% |
| Plant, machinery and equipment | 23 | €5,802 | €5,040 | -€762 | -13.1% |
| Furniture and vehicles | 24 | €66,196 | €45,230 | -€20,966 | -31.7% |
| Other tangible fixed assets | 26 | €3,157 | €6,329 | +€3,172 | +100% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €86,950 | €82,561 | -€4,390 | -5.0% |
| Amounts receivable within one year | 40/41 | €48,610 | €61,329 | +€12,720 | +26.2% |
| Trade receivables | 40 | €12,580 | €29,260 | +€16,680 | +133% |
| Other amounts receivable | 41 | €36,030 | €32,070 | -€3,960 | -11.0% |
| Cash at bank and in hand | 54/58 | €37,924 | €21,232 | -€16,693 | -44.0% |
| Deferred charges and accrued income | 490/1 | €416 | €0 | -€416 | -100% |
| Total equity and liabilities | 10/49 | €162,235 | €139,290 | -€22,945 | -14.1% |
| Equity | 10/15 | €22,413 | €18,596 | -€3,817 | -17.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,413 | -€1,404 | -€3,817 | |
| Amounts payable | 17/49 | €139,822 | €120,694 | -€19,128 | -13.7% |
| Amounts payable after more than one year | 17 | €116,720 | €91,881 | -€24,839 | -21.3% |
| Financial debts | 170/4 | €34,513 | €24,673 | -€9,839 | -28.5% |
| Other amounts payable | 178/9 | €82,207 | €67,207 | -€15,000 | -18.2% |
| Amounts payable within one year | 42/48 | €23,102 | €28,814 | +€5,711 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €9,425 | €9,839 | +€414 | +4.4% |
| Trade debts | 44 | €3,888 | €12,292 | +€8,404 | +216% |
| Suppliers | 440/4 | €3,888 | €12,292 | +€8,404 | +216% |
| Taxes, remuneration and social security | 45 | €9,789 | €5,923 | -€3,866 | -39.5% |
| Taxes | 450/3 | €9,789 | €5,923 | -€3,866 | -39.5% |
| Other amounts payable | 47/48 | - | €759 | +€759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,477 | €27,077 | -€3,399 | -11.2% |
| Other operating charges | 640/8 | €682 | €1,087 | +€405 | +59.3% |
| Non-recurring operating charges | 66A | - | €1,659 | +€1,659 | |
| Gross operating margin | 9900 | €40,680 | €28,041 | -€12,639 | -31.1% |
| Operating profit (loss) | 9901 | €9,521 | -€1,783 | -€11,304 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €2,152 | €1,993 | -€159 | -7.4% |
| Recurring financial charges | 65 | €2,152 | €1,993 | -€159 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €7,373 | -€3,776 | -€11,149 | |
| Income taxes | 67/77 | €2,437 | €42 | -€2,396 | -98.3% |
| Profit (loss) for the period | 9904 | €4,935 | -€3,817 | -€8,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,935 | -€3,817 | -€8,753 |
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 19 October 2026 via checked.be.