CASA NOVA: 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 NOVA
Largest movements
- Receivables within one year -€7,516
down €7,516 (-9.3%), from €80,725 to €73,210
of which Other amounts receivable: -€7,516
- Cash +€3,850
up €3,850 (+292.8%), from €1,315 to €5,164
mainly Receivables within one year (+€7,516) and Net result for the year (+€5,173)
- Tangible fixed assets -€1,230
down €1,230 (-22.5%), from €5,460 to €4,230
of which Plant, machinery and equipment: -€1,230
- Profit (loss) carried forward +€5,173
up €5,173 (+53.3%), from -€9,707 to -€4,534
- Current portion of long-term debt -€4,091
no longer reported in 2024 (was €4,091)
- Trade debts -€3,367
down €3,367 (-27.6%), from €12,196 to €8,829
- Tax, wage and social debts -€2,611
down €2,611 (-47.4%), from €5,509 to €2,898
of which Remuneration and social security: -€2,386
- Gross operating margin +€8,358
up €8,358 (+564.3%), from €1,481 to €9,839
- Depreciation -€7,356
down €7,356 (-85.7%), from €8,587 to €1,230
- Other operating charges +€1,053
up €1,053 (+53.0%), from €1,986 to €3,039
- Taxes -€225
down €225 (-55.9%), from €403 to €177
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,100 | €84,204 | -€4,896 | -5.5% |
| Fixed assets | 21/28 | €7,060 | €5,830 | -€1,230 | -17.4% |
| Tangible fixed assets | 22/27 | €5,460 | €4,230 | -€1,230 | -22.5% |
| Plant, machinery and equipment | 23 | €3,760 | €2,530 | -€1,230 | -32.7% |
| Other tangible fixed assets | 26 | €1,700 | €1,700 | = | 0.0% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €82,040 | €78,374 | -€3,666 | -4.5% |
| Amounts receivable within one year | 40/41 | €80,725 | €73,210 | -€7,516 | -9.3% |
| Trade receivables | 40 | €51,296 | €51,296 | = | 0.0% |
| Other amounts receivable | 41 | €29,430 | €21,914 | -€7,516 | -25.5% |
| Cash at bank and in hand | 54/58 | €1,315 | €5,164 | +€3,850 | +292.8% |
| Total equity and liabilities | 10/49 | €89,100 | €84,204 | -€4,896 | -5.5% |
| Equity | 10/15 | €67,305 | €72,478 | +€5,173 | +7.7% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Reserves | 13 | €68,956 | €68,956 | = | 0.0% |
| Distributable reserves | 133 | €68,956 | €68,956 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,707 | -€4,534 | +€5,173 | +53.3% |
| Amounts payable | 17/49 | €21,795 | €11,726 | -€10,069 | -46.2% |
| Amounts payable within one year | 42/48 | €21,795 | €11,726 | -€10,069 | -46.2% |
| Current portion of amounts payable after more than one year | 42 | €4,091 | - | -€4,091 | |
| Trade debts | 44 | €12,196 | €8,829 | -€3,367 | -27.6% |
| Suppliers | 440/4 | €12,196 | €8,829 | -€3,367 | -27.6% |
| Taxes, remuneration and social security | 45 | €5,509 | €2,898 | -€2,611 | -47.4% |
| Taxes | 450/3 | €3,123 | €2,898 | -€225 | -7.2% |
| Remuneration and social security | 454/9 | €2,386 | - | -€2,386 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,587 | €1,230 | -€7,356 | -85.7% |
| Other operating charges | 640/8 | €1,986 | €3,039 | +€1,053 | +53.0% |
| Gross operating margin | 9900 | €1,481 | €9,839 | +€8,358 | +564.3% |
| Operating profit (loss) | 9901 | -€9,092 | €5,570 | +€14,661 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €218 | €219 | +€1 | +0.5% |
| Recurring financial charges | 65 | €218 | €219 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,305 | €5,351 | +€14,655 | |
| Income taxes | 67/77 | €403 | €177 | -€225 | -55.9% |
| Profit (loss) for the period | 9904 | -€9,707 | €5,173 | +€14,881 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,707 | €5,173 | +€14,881 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.