CASA IN: 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 IN
Largest movements
- Tangible fixed assets -€12,770
down €12,770 (-85.3%), from €14,978 to €2,208
- Receivables within one year +€6,041
up €6,041 (+18.9%), from €31,950 to €37,990
of which Trade receivables: +€11,492
- Cash +€3,777
up €3,777 (+13.2%), from €28,651 to €32,428
mainly Depreciation (+€12,770) and Other debts (+€5,700)
- Current portion of long-term debt -€7,200
down €7,200 (-100.0%), from €7,200 to €0
- Reserves -€6,000
down €6,000 (-16.3%), from €36,860 to €30,860
of which Distributable reserves: -€6,000
- Other debts +€5,700
up €5,700 (+1345.3%), from €424 to €6,124
- Tax, wage and social debts +€2,115
up €2,115 (+72.9%), from €2,900 to €5,015
of which Taxes: +€2,115
- Trade debts +€1,226
up €1,226 (+148.8%), from €824 to €2,051
- Gross operating margin +€15,785
up €15,785 (+425.3%), from €3,712 to €19,496
- Taxes +€4,604
up €4,604, from -€289 to €4,315
- Depreciation -€252
down €252 (-1.9%), from €13,022 to €12,770
- Financial charges -€241
down €241 (-52.0%), from €464 to €223
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 | €75,578 | €72,626 | -€2,952 | -3.9% |
| Fixed assets | 21/28 | €14,978 | €2,208 | -€12,770 | -85.3% |
| Tangible fixed assets | 22/27 | €14,978 | €2,208 | -€12,770 | -85.3% |
| Furniture and vehicles | 24 | €14,978 | €2,208 | -€12,770 | -85.3% |
| Current assets | 29/58 | €60,600 | €70,418 | +€9,818 | +16.2% |
| Amounts receivable within one year | 40/41 | €31,950 | €37,990 | +€6,041 | +18.9% |
| Trade receivables | 40 | €25,868 | €37,360 | +€11,492 | +44.4% |
| Other amounts receivable | 41 | €6,082 | €631 | -€5,451 | -89.6% |
| Cash at bank and in hand | 54/58 | €28,651 | €32,428 | +€3,777 | +13.2% |
| Total equity and liabilities | 10/49 | €75,578 | €72,626 | -€2,952 | -3.9% |
| Equity | 10/15 | €64,230 | €59,437 | -€4,793 | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,860 | €30,860 | -€6,000 | -16.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €29,000 | -€6,000 | -17.1% |
| Profit (loss) carried forward | 14 | €8,770 | €9,977 | +€1,207 | +13.8% |
| Amounts payable | 17/49 | €11,348 | €13,189 | +€1,841 | +16.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,348 | €13,189 | +€1,841 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €7,200 | €0 | -€7,200 | -100.0% |
| Trade debts | 44 | €824 | €2,051 | +€1,226 | +148.8% |
| Suppliers | 440/4 | €824 | €2,051 | +€1,226 | +148.8% |
| Taxes, remuneration and social security | 45 | €2,900 | €5,015 | +€2,115 | +72.9% |
| Taxes | 450/3 | €650 | €2,765 | +€2,115 | +325.4% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €424 | €6,124 | +€5,700 | +1345.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,022 | €12,770 | -€252 | -1.9% |
| Other operating charges | 640/8 | €951 | €982 | +€31 | +3.3% |
| Gross operating margin | 9900 | €3,712 | €19,496 | +€15,785 | +425.3% |
| Operating profit (loss) | 9901 | -€10,261 | €5,745 | +€16,006 | |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €464 | €223 | -€241 | -52.0% |
| Recurring financial charges | 65 | €464 | €223 | -€241 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,719 | €5,522 | +€16,241 | |
| Income taxes | 67/77 | -€289 | €4,315 | +€4,604 | |
| Profit (loss) for the period | 9904 | -€10,430 | €1,207 | +€11,636 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,430 | €1,207 | +€11,636 |
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 6 October 2026 via checked.be.