CASA HUMA: what changed
Two fiscal 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 HUMA
Largest movements
- Receivables within one year -€75,071
down €75,071 (-72.2%), from €103,968 to €28,896
of which Other amounts receivable: -€102,071
- Receivables after one year +€70,000
new in 2025: €70,000
- Cash +€8,479
up €8,479 (+1287.8%), from €658 to €9,138
mainly Receivables within one year (+€75,071) and Net result for the year (+€8,823)
- Tangible fixed assets +€5,266
new in 2025: €5,266
- Reserves +€8,823
up €8,823 (+22.7%), from €38,843 to €47,667
of which Distributable reserves: +€8,823
- Other debts -€2,960
down €2,960 (-93.1%), from €3,180 to €221
- Tax, wage and social debts +€2,625
up €2,625 (+14913.1%), from €18 to €2,642
- Gross operating margin +€13,730
up €13,730, from -€483 to €13,248
- Taxes +€2,625
new in 2025: €2,625
- Other operating charges +€995
new in 2025: €995
- Depreciation +€634
new in 2025: €634
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 | €104,626 | €113,300 | +€8,674 | +8.3% |
| Fixed assets | 21/28 | - | €5,266 | +€5,266 | |
| Tangible fixed assets | 22/27 | - | €5,266 | +€5,266 | |
| Plant, machinery and equipment | 23 | - | €5,266 | +€5,266 | |
| Current assets | 29/58 | €104,626 | €108,034 | +€3,408 | +3.3% |
| Amounts receivable after more than one year | 29 | - | €70,000 | +€70,000 | |
| Other amounts receivable | 291 | - | €70,000 | +€70,000 | |
| Amounts receivable within one year | 40/41 | €103,968 | €28,896 | -€75,071 | -72.2% |
| Trade receivables | 40 | - | €27,000 | +€27,000 | |
| Other amounts receivable | 41 | €103,968 | €1,896 | -€102,071 | -98.2% |
| Cash at bank and in hand | 54/58 | €658 | €9,138 | +€8,479 | +1287.8% |
| Total equity and liabilities | 10/49 | €104,626 | €113,300 | +€8,674 | +8.3% |
| Equity | 10/15 | €100,843 | €109,667 | +€8,823 | +8.7% |
| 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 | €38,843 | €47,667 | +€8,823 | +22.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €32,643 | €41,467 | +€8,823 | +27.0% |
| Amounts payable | 17/49 | €3,783 | €3,633 | -€150 | -4.0% |
| Amounts payable within one year | 42/48 | €3,776 | €3,633 | -€143 | -3.8% |
| Trade debts | 44 | €578 | €770 | +€192 | +33.2% |
| Suppliers | 440/4 | €578 | €770 | +€192 | +33.2% |
| Taxes, remuneration and social security | 45 | €18 | €2,642 | +€2,625 | +14913.1% |
| Taxes | 450/3 | €18 | €2,642 | +€2,625 | +14913.1% |
| Other amounts payable | 47/48 | €3,180 | €221 | -€2,960 | -93.1% |
| Accrued charges and deferred income | 492/3 | €6 | - | -€6 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €634 | +€634 | |
| Other operating charges | 640/8 | - | €995 | +€995 | |
| Gross operating margin | 9900 | -€483 | €13,248 | +€13,730 | |
| Operating profit (loss) | 9901 | -€483 | €11,619 | +€12,102 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €68 | €171 | +€104 | +153.2% |
| Recurring financial charges | 65 | €68 | €171 | +€104 | +153.2% |
| Profit (loss) for the period before taxes | 9903 | -€550 | €11,448 | +€11,999 | |
| Income taxes | 67/77 | - | €2,625 | +€2,625 | |
| Profit (loss) for the period | 9904 | -€550 | €8,823 | +€9,374 | |
| Profit (loss) for the period to be appropriated | 9905 | -€550 | €8,823 | +€9,374 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.