CASA IBERICO: 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 IBERICO
Largest movements
- Cash -€6,281
down €6,281 (-4.0%), from €158,559 to €152,278
mainly Investment in fixed assets (net) (-€5,472) and Trade debts (-€2,433)
- Tangible fixed assets +€2,790
up €2,790 (+5.6%), from €49,928 to €52,718
of which Plant, machinery and equipment: +€2,790
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€5,311
down €5,311 (-55.4%), from €9,587 to €4,276
- Depreciation -€1,524
down €1,524 (-36.2%), from €4,206 to €2,682
- Taxes -€803
down €803 (-100%), from €803 to €0
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 | €248,601 | €244,229 | -€4,373 | -1.8% |
| Fixed assets | 21/28 | €49,928 | €52,718 | +€2,790 | +5.6% |
| Tangible fixed assets | 22/27 | €49,928 | €52,718 | +€2,790 | +5.6% |
| Land and buildings | 22 | €41,832 | €41,832 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,096 | €10,886 | +€2,790 | +34.5% |
| Current assets | 29/58 | €198,673 | €191,510 | -€7,163 | -3.6% |
| Stocks and contracts in progress | 3 | €36,618 | €38,299 | +€1,680 | +4.6% |
| Stocks | 30/36 | €36,618 | €38,299 | +€1,680 | +4.6% |
| Amounts receivable within one year | 40/41 | €507 | €155 | -€352 | -69.4% |
| Trade receivables | 40 | €507 | €155 | -€352 | -69.4% |
| Cash at bank and in hand | 54/58 | €158,559 | €152,278 | -€6,281 | -4.0% |
| Deferred charges and accrued income | 490/1 | €2,989 | €779 | -€2,210 | -73.9% |
| Total equity and liabilities | 10/49 | €248,601 | €244,229 | -€4,373 | -1.8% |
| Equity | 10/15 | €233,352 | €232,013 | -€1,339 | -0.6% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €171,379 | €170,040 | -€1,339 | -0.8% |
| Non-distributable reserves | 130/1 | €6,806 | €6,806 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €609 | €609 | = | 0.0% |
| Distributable reserves | 133 | €164,573 | €163,233 | -€1,339 | -0.8% |
| Amounts payable | 17/49 | €15,249 | €12,215 | -€3,033 | -19.9% |
| Amounts payable within one year | 42/48 | €15,249 | €12,215 | -€3,033 | -19.9% |
| Trade debts | 44 | €6,951 | €4,518 | -€2,433 | -35.0% |
| Suppliers | 440/4 | €6,951 | €4,518 | -€2,433 | -35.0% |
| Taxes, remuneration and social security | 45 | €7,294 | €7,260 | -€34 | -0.5% |
| Taxes | 450/3 | €5,244 | €5,210 | -€34 | -0.7% |
| Remuneration and social security | 454/9 | €2,050 | €2,050 | = | 0.0% |
| Other amounts payable | 47/48 | €1,003 | €437 | -€566 | -56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,206 | €2,682 | -€1,524 | -36.2% |
| Other operating charges | 640/8 | €2,589 | €2,663 | +€74 | +2.8% |
| Gross operating margin | 9900 | €9,587 | €4,276 | -€5,311 | -55.4% |
| Operating profit (loss) | 9901 | €2,791 | -€1,070 | -€3,861 | |
| Financial income | 75/76B | €9 | €0 | -€9 | -100% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -100% |
| Financial charges | 65/66B | €262 | €270 | +€8 | +3.1% |
| Recurring financial charges | 65 | €262 | €270 | +€8 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €2,539 | -€1,339 | -€3,878 | |
| Income taxes | 67/77 | €803 | €0 | -€803 | -100% |
| Profit (loss) for the period | 9904 | €1,735 | -€1,339 | -€3,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,735 | -€1,339 | -€3,075 |
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 18 October 2026 via checked.be.