CASA & LINEA: what changed
CASA & LINEA
Largest movements
- Receivables within one year -€10,075
down €10,075 (-57.3%), from €17,573 to €7,498
of which Trade receivables: -€11,752
- Cash +€3,855
up €3,855 (+478%), from €806 to €4,661
mainly Receivables within one year (+€10,075) and Net result for the year (+€2,982)
- Deferred charges and accrued income +€1,235
up €1,235 (+318%), from €388 to €1,623
- Tangible fixed assets +€527
up €527 (+16.5%), from €3,200 to €3,727
of which Furniture and vehicles: +€1,031
- Tax, wage and social debts -€5,252
no longer reported in 2025 (was €5,252)
- Profit (loss) carried forward +€2,982
up €2,982 (+7.2%), from -€41,304 to -€38,322
- Trade debts -€2,190
down €2,190 (-32.1%), from €6,821 to €4,631
- Gross operating margin +€9,917
up €9,917, from -€4,663 to €5,254
- Taxes -€2,519
down €2,519 (-94.5%), from €2,665 to €146
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,968 | €17,509 | -€4,459 | -20.3% |
| Fixed assets | 21/28 | €3,200 | €3,727 | +€527 | +16.5% |
| Tangible fixed assets | 22/27 | €3,200 | €3,727 | +€527 | +16.5% |
| Plant, machinery and equipment | 23 | €1,269 | €765 | -€504 | -39.7% |
| Furniture and vehicles | 24 | €1,931 | €2,962 | +€1,031 | +53.4% |
| Current assets | 29/58 | €18,768 | €13,782 | -€4,986 | -26.6% |
| Amounts receivable within one year | 40/41 | €17,573 | €7,498 | -€10,075 | -57.3% |
| Trade receivables | 40 | €17,573 | €5,821 | -€11,752 | -66.9% |
| Other amounts receivable | 41 | - | €1,677 | +€1,677 | |
| Cash at bank and in hand | 54/58 | €806 | €4,661 | +€3,855 | +478% |
| Deferred charges and accrued income | 490/1 | €388 | €1,623 | +€1,235 | +318% |
| Total equity and liabilities | 10/49 | €21,968 | €17,509 | -€4,459 | -20.3% |
| Equity | 10/15 | €9,896 | €12,878 | +€2,982 | +30.1% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,304 | -€38,322 | +€2,982 | +7.2% |
| Amounts payable | 17/49 | €12,072 | €4,631 | -€7,441 | -61.6% |
| Amounts payable within one year | 42/48 | €12,072 | €4,631 | -€7,441 | -61.6% |
| Trade debts | 44 | €6,821 | €4,631 | -€2,190 | -32.1% |
| Suppliers | 440/4 | €6,821 | €4,631 | -€2,190 | -32.1% |
| Taxes, remuneration and social security | 45 | €5,252 | - | -€5,252 | |
| Taxes | 450/3 | €5,252 | - | -€5,252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,879 | €1,911 | +€31 | +1.7% |
| Gross operating margin | 9900 | -€4,663 | €5,254 | +€9,917 | |
| Operating profit (loss) | 9901 | -€6,542 | €3,343 | +€9,886 | |
| Financial charges | 65/66B | €247 | €215 | -€32 | -12.9% |
| Recurring financial charges | 65 | €247 | €215 | -€32 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€6,789 | €3,128 | +€9,918 | |
| Income taxes | 67/77 | €2,665 | €146 | -€2,519 | -94.5% |
| Profit (loss) for the period | 9904 | -€9,454 | €2,982 | +€12,437 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,454 | €2,982 | +€12,437 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.