CASA-ISO: 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-ISO
Largest movements
- Receivables within one year -€12,779
down €12,779 (-53.0%), from €24,117 to €11,337
- Deferred charges and accrued income +€11,799
up €11,799 (+56.2%), from €21,002 to €32,801
- Cash -€639
down €639 (-14.0%), from €4,565 to €3,926
mainly Deferred charges and accrued income (-€11,799) and Trade debts (-€1,773)
- Profit (loss) carried forward +€2,499
up €2,499 (+11.9%), from -€21,050 to -€18,551
- Trade debts -€1,773
down €1,773 (-48.9%), from €3,627 to €1,855
- Tax, wage and social debts -€1,264
down €1,264 (-11.0%), from €11,454 to €10,190
of which Taxes: -€1,372
- Other debts -€790
down €790 (-17.6%), from €4,497 to €3,707
- Gross operating margin +€6,383
up €6,383, from -€1,284 to €5,099
- Financial charges -€754
down €754 (-33.5%), from €2,250 to €1,496
- Taxes +€252
up €252 (+81.6%), from €309 to €560
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 | €49,684 | €48,065 | -€1,619 | -3.3% |
| Current assets | 29/58 | €49,684 | €48,065 | -€1,619 | -3.3% |
| Amounts receivable within one year | 40/41 | €24,117 | €11,337 | -€12,779 | -53.0% |
| Trade receivables | 40 | €24,117 | €11,337 | -€12,779 | -53.0% |
| Cash at bank and in hand | 54/58 | €4,565 | €3,926 | -€639 | -14.0% |
| Deferred charges and accrued income | 490/1 | €21,002 | €32,801 | +€11,799 | +56.2% |
| Total equity and liabilities | 10/49 | €49,684 | €48,065 | -€1,619 | -3.3% |
| Equity | 10/15 | €27,260 | €29,759 | +€2,499 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,710 | €29,710 | = | 0.0% |
| Distributable reserves | 133 | €29,710 | €29,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,050 | -€18,551 | +€2,499 | +11.9% |
| Amounts payable | 17/49 | €22,424 | €18,306 | -€4,118 | -18.4% |
| Amounts payable within one year | 42/48 | €19,578 | €15,751 | -€3,826 | -19.5% |
| Trade debts | 44 | €3,627 | €1,855 | -€1,773 | -48.9% |
| Suppliers | 440/4 | €3,627 | €1,855 | -€1,773 | -48.9% |
| Taxes, remuneration and social security | 45 | €11,454 | €10,190 | -€1,264 | -11.0% |
| Taxes | 450/3 | €9,525 | €8,153 | -€1,372 | -14.4% |
| Remuneration and social security | 454/9 | €1,929 | €2,037 | +€108 | +5.6% |
| Other amounts payable | 47/48 | €4,497 | €3,707 | -€790 | -17.6% |
| Accrued charges and deferred income | 492/3 | €2,846 | €2,554 | -€292 | -10.2% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€1,284 | €5,099 | +€6,383 | |
| Operating profit (loss) | 9901 | -€1,812 | €4,555 | +€6,367 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.7% |
| Financial charges | 65/66B | €2,250 | €1,496 | -€754 | -33.5% |
| Recurring financial charges | 65 | €2,250 | €1,496 | -€754 | -33.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,059 | €3,059 | +€7,118 | |
| Income taxes | 67/77 | €309 | €560 | +€252 | +81.6% |
| Profit (loss) for the period | 9904 | -€4,368 | €2,499 | +€6,867 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,368 | €2,499 | +€6,867 |
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 27 October 2026 via checked.be.