Casa Line: 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 Line
Largest movements
- Tangible fixed assets +€261,093
up €261,093 (+10.9%), from €2.4m to €2.7m
of which Land and buildings: +€1.0m
- Receivables within one year -€159,692
down €159,692 (-55.3%), from €288,834 to €129,143
of which Trade receivables: -€96,663
- Debts after one year +€154,751
up €154,751 (+10.9%), from €1.4m to €1.6m
- Trade debts -€93,302
down €93,302 (-80.5%), from €115,854 to €22,552
- Reserves +€67,327
up €67,327 (+4.6%), from €1.5m to €1.5m
- Accrued charges and deferred income +€44,778
up €44,778 (+57.7%), from €77,640 to €122,418
- Gross operating margin -€70,042
down €70,042 (-17.6%), from €397,225 to €327,183
- Depreciation -€49,538
down €49,538 (-27.2%), from €182,208 to €132,670
- Financial charges +€43,528
up €43,528 (+57.7%), from €75,395 to €118,922
- Taxes -€13,799
down €13,799 (-46.7%), from €29,529 to €15,730
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 | €3,226,877 | €3,368,161 | +€141,283 | +4.4% |
| Fixed assets | 21/28 | €2,393,507 | €2,654,600 | +€261,093 | +10.9% |
| Tangible fixed assets | 22/27 | €2,393,507 | €2,654,600 | +€261,093 | +10.9% |
| Land and buildings | 22 | €1,530,785 | €2,578,391 | +€1.0m | +68.4% |
| Plant, machinery and equipment | 23 | €234 | €0 | -€234 | -100% |
| Furniture and vehicles | 24 | €21,128 | €76,209 | +€55,081 | +261% |
| Assets under construction and advance payments | 27 | €841,359 | €0 | -€841,359 | -100% |
| Current assets | 29/58 | €833,371 | €713,560 | -€119,810 | -14.4% |
| Amounts receivable after more than one year | 29 | €515,000 | €515,000 | = | 0.0% |
| Other amounts receivable | 291 | €515,000 | €515,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €288,834 | €129,143 | -€159,692 | -55.3% |
| Trade receivables | 40 | €211,536 | €114,873 | -€96,663 | -45.7% |
| Other amounts receivable | 41 | €77,299 | €14,270 | -€63,029 | -81.5% |
| Cash at bank and in hand | 54/58 | €17,282 | €47,333 | +€30,051 | +174% |
| Deferred charges and accrued income | 490/1 | €12,254 | €22,085 | +€9,831 | +80.2% |
| Total equity and liabilities | 10/49 | €3,226,877 | €3,368,161 | +€141,283 | +4.4% |
| Equity | 10/15 | €1,570,393 | €1,637,720 | +€67,327 | +4.3% |
| Contributions | 10/11 | €109,150 | €109,150 | = | 0.0% |
| Reserves | 13 | €1,461,243 | €1,528,570 | +€67,327 | +4.6% |
| Distributable reserves | 133 | €1,461,243 | €1,528,570 | +€67,327 | +4.6% |
| Amounts payable | 17/49 | €1,656,484 | €1,730,441 | +€73,957 | +4.5% |
| Amounts payable after more than one year | 17 | €1,420,000 | €1,574,751 | +€154,751 | +10.9% |
| Financial debts | 170/4 | €1,420,000 | €1,574,751 | +€154,751 | +10.9% |
| Amounts payable within one year | 42/48 | €158,845 | €33,272 | -€125,572 | -79.1% |
| Trade debts | 44 | €115,854 | €22,552 | -€93,302 | -80.5% |
| Suppliers | 440/4 | €115,854 | €22,552 | -€93,302 | -80.5% |
| Taxes, remuneration and social security | 45 | €31,823 | €10,721 | -€21,102 | -66.3% |
| Taxes | 450/3 | €29,413 | €10,721 | -€18,692 | -63.6% |
| Remuneration and social security | 454/9 | €2,410 | €0 | -€2,410 | -100% |
| Other amounts payable | 47/48 | €11,168 | €0 | -€11,168 | -100% |
| Accrued charges and deferred income | 492/3 | €77,640 | €122,418 | +€44,778 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182,208 | €132,670 | -€49,538 | -27.2% |
| Other operating charges | 640/8 | €3,405 | €2,991 | -€413 | -12.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €397,225 | €327,183 | -€70,042 | -17.6% |
| Operating profit (loss) | 9901 | €211,612 | €191,521 | -€20,091 | -9.5% |
| Financial income | 75/76B | €10,445 | €10,458 | +€13 | +0.1% |
| Recurring financial income | 75 | €10,445 | €10,458 | +€13 | +0.1% |
| Financial charges | 65/66B | €75,395 | €118,922 | +€43,528 | +57.7% |
| Recurring financial charges | 65 | €75,395 | €118,922 | +€43,528 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | €146,662 | €83,057 | -€63,606 | -43.4% |
| Income taxes | 67/77 | €29,529 | €15,730 | -€13,799 | -46.7% |
| Profit (loss) for the period | 9904 | €117,133 | €67,327 | -€49,806 | -42.5% |
| Profit (loss) for the period to be appropriated | 9905 | €117,133 | €67,327 | -€49,806 | -42.5% |
Source: filed annual accounts (NBB), financial years ended 1 April 2024 and 1 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.