CASA SAGA: 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.
What changed
CASA SAGA
NACE 90.201, Performing arts by independent artists
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€26,365
2024 · -€25,631-€734
Equity
€264,729
2024 · €227,594+€37,135
Cash
€24,714
2024 · €17,587+€7,127
Balance sheet total
€751,826
2024 · €752,137-€310
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Contributions +€63,500
up €63,500 (+23.5%), from €270,000 to €333,500
- Debts after one year -€33,018
down €33,018 (-6.8%), from €486,579 to €453,561
- Profit (loss) carried forward -€26,365
down €26,365 (-62.2%), from -€42,406 to -€68,771
Income statement
- Other operating charges -€3,517
down €3,517 (-45.8%), from €7,672 to €4,155
- Depreciation +€2,376
up €2,376 (+8.3%), from €28,731 to €31,107
- Gross operating margin -€2,111
down €2,111 (-8.9%), from €23,722 to €21,612
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.
Result 2024
-€25,631
Gross operating margin
-€2,111
Depreciation
-€2,376
Other operating charges
+€3,517
Financial income
+€2
Financial charges
+€233
Result 2025
-€26,365
raises the resultlowers the result
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.
From operations
+€2,205
Investment
-€25,973
Financing
+€30,894
Cash 2024
€17,587
From operations (derived)
+€2,205
Net result for the year
-€26,365
Depreciation
+€31,107
Stocks and contracts
-€531
Receivables within one year
+€3,031
Deferred charges and accrued income
-€198
Trade debts
-€5,363
Tax, wage and social debts
+€1,023
Other debts
-€1,389
Accrued charges and deferred income
+€890
Investment (derived)
-€25,973
Investment in fixed assets (net)
-€25,973
Financing
+€30,894
Debts after one year
-€33,018
Current portion of long-term debt
+€412
Contributions, distributions and other
+€63,500
Cash 2025
€24,714
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €752,137 | €751,826 | -€310 | 0.0% |
| Fixed assets | 21/28 | €718,932 | €713,798 | -€5,135 | -0.7% |
| Tangible fixed assets | 22/27 | €718,932 | €713,798 | -€5,135 | -0.7% |
| Land and buildings | 22 | €706,596 | €683,716 | -€22,880 | -3.2% |
| Plant, machinery and equipment | 23 | €1,306 | €20,264 | +€18,958 | +1,452% |
| Furniture and vehicles | 24 | €11,031 | €9,818 | -€1,213 | -11.0% |
| Current assets | 29/58 | €33,204 | €38,029 | +€4,824 | +14.5% |
| Stocks and contracts in progress | 3 | - | €531 | +€531 | |
| Stocks | 30/36 | - | €531 | +€531 | |
| Amounts receivable within one year | 40/41 | €15,384 | €12,353 | -€3,031 | -19.7% |
| Trade receivables | 40 | €9,890 | €7,196 | -€2,694 | -27.2% |
| Other amounts receivable | 41 | €5,495 | €5,157 | -€338 | -6.1% |
| Cash at bank and in hand | 54/58 | €17,587 | €24,714 | +€7,127 | +40.5% |
| Deferred charges and accrued income | 490/1 | €233 | €430 | +€198 | +84.9% |
| Total equity and liabilities | 10/49 | €752,137 | €751,826 | -€310 | 0.0% |
| Equity | 10/15 | €227,594 | €264,729 | +€37,135 | +16.3% |
| Contributions | 10/11 | €270,000 | €333,500 | +€63,500 | +23.5% |
| Profit (loss) carried forward | 14 | -€42,406 | -€68,771 | -€26,365 | -62.2% |
| Amounts payable | 17/49 | €524,543 | €487,098 | -€37,445 | -7.1% |
| Amounts payable after more than one year | 17 | €486,579 | €453,561 | -€33,018 | -6.8% |
| Financial debts | 170/4 | €486,579 | €453,561 | -€33,018 | -6.8% |
| Amounts payable within one year | 42/48 | €37,353 | €32,036 | -€5,317 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €16,606 | €17,018 | +€412 | +2.5% |
| Trade debts | 44 | €11,016 | €5,652 | -€5,363 | -48.7% |
| Suppliers | 440/4 | €11,016 | €5,652 | -€5,363 | -48.7% |
| Taxes, remuneration and social security | 45 | €0 | €1,023 | +€1,023 | |
| Taxes | 450/3 | €0 | €1,023 | +€1,023 | |
| Other amounts payable | 47/48 | €9,732 | €8,343 | -€1,389 | -14.3% |
| Accrued charges and deferred income | 492/3 | €610 | €1,500 | +€890 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,731 | €31,107 | +€2,376 | +8.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €7,672 | €4,155 | -€3,517 | -45.8% |
| Gross operating margin | 9900 | €23,722 | €21,612 | -€2,111 | -8.9% |
| Operating profit (loss) | 9901 | -€12,681 | -€13,650 | -€970 | -7.6% |
| Financial income | 75/76B | €308 | €310 | +€2 | +0.7% |
| Recurring financial income | 75 | €308 | €310 | +€2 | +0.7% |
| Financial charges | 65/66B | €13,259 | €13,025 | -€233 | -1.8% |
| Recurring financial charges | 65 | €13,259 | €13,025 | -€233 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,631 | -€26,365 | -€734 | -2.9% |
| Profit (loss) for the period | 9904 | -€25,631 | -€26,365 | -€734 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,631 | -€26,365 | -€734 | -2.9% |
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.