CASA SEQUOIA: 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 SEQUOIA
Largest movements
- Receivables within one year -€29,993
down €29,993 (-54.6%), from €54,908 to €24,915
of which Trade receivables: -€31,749
- Cash +€5,882
up €5,882 (+14.8%), from €39,652 to €45,534
mainly Receivables within one year (+€29,993) and Depreciation (+€29,652)
- Tangible fixed assets -€2,535
down €2,535 (-3.9%), from €64,812 to €62,277
of which Land and buildings: -€17,550
- Reserves -€17,350
down €17,350 (-9.5%), from €182,756 to €165,406
of which Distributable reserves: -€17,350
- Tax, wage and social debts -€4,676
down €4,676 (-47.0%), from €9,947 to €5,271
of which Taxes: -€6,194
- Other debts -€3,284
down €3,284 (-22.7%), from €14,448 to €11,164
- Gross operating margin -€47,838
down €47,838 (-64.9%), from €73,737 to €25,899
- Taxes -€10,319
no longer reported in 2025 (was €10,319)
- Other operating charges -€2,749
down €2,749 (-64.0%), from €4,298 to €1,549
- Depreciation +€2,051
up €2,051 (+7.4%), from €27,601 to €29,652
- Staff costs +€1,204
up €1,204 (+11.7%), from €10,255 to €11,459
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 | €239,465 | €212,560 | -€26,905 | -11.2% |
| Fixed assets | 21/28 | €64,837 | €62,302 | -€2,535 | -3.9% |
| Tangible fixed assets | 22/27 | €64,812 | €62,277 | -€2,535 | -3.9% |
| Land and buildings | 22 | €41,886 | €24,336 | -€17,550 | -41.9% |
| Plant, machinery and equipment | 23 | €9,262 | €7,305 | -€1,957 | -21.1% |
| Furniture and vehicles | 24 | €10,274 | €14,627 | +€4,353 | +42.4% |
| Other tangible fixed assets | 26 | €3,390 | €16,009 | +€12,619 | +372% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €174,628 | €150,258 | -€24,370 | -14.0% |
| Stocks and contracts in progress | 3 | €455 | €399 | -€56 | -12.3% |
| Stocks | 30/36 | €455 | €399 | -€56 | -12.3% |
| Amounts receivable within one year | 40/41 | €54,908 | €24,915 | -€29,993 | -54.6% |
| Trade receivables | 40 | €52,312 | €20,563 | -€31,749 | -60.7% |
| Other amounts receivable | 41 | €2,596 | €4,352 | +€1,756 | +67.6% |
| Current investments | 50/53 | €78,220 | €78,223 | +€3 | 0.0% |
| Cash at bank and in hand | 54/58 | €39,652 | €45,534 | +€5,882 | +14.8% |
| Deferred charges and accrued income | 490/1 | €1,393 | €1,187 | -€206 | -14.8% |
| Total equity and liabilities | 10/49 | €239,465 | €212,560 | -€26,905 | -11.2% |
| Equity | 10/15 | €195,256 | €177,906 | -€17,350 | -8.9% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €182,756 | €165,406 | -€17,350 | -9.5% |
| Non-distributable reserves | 130/1 | €4,633 | €4,633 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,633 | €4,633 | = | 0.0% |
| Distributable reserves | 133 | €178,123 | €160,773 | -€17,350 | -9.7% |
| Amounts payable | 17/49 | €44,209 | €34,654 | -€9,555 | -21.6% |
| Amounts payable within one year | 42/48 | €43,092 | €33,361 | -€9,731 | -22.6% |
| Trade debts | 44 | €18,697 | €16,926 | -€1,771 | -9.5% |
| Suppliers | 440/4 | €18,697 | €16,926 | -€1,771 | -9.5% |
| Taxes, remuneration and social security | 45 | €9,947 | €5,271 | -€4,676 | -47.0% |
| Taxes | 450/3 | €8,687 | €2,493 | -€6,194 | -71.3% |
| Remuneration and social security | 454/9 | €1,260 | €2,778 | +€1,518 | +120% |
| Other amounts payable | 47/48 | €14,448 | €11,164 | -€3,284 | -22.7% |
| Accrued charges and deferred income | 492/3 | €1,117 | €1,293 | +€176 | +15.8% |
| Non-recurring operating income | 76A | €14,556 | - | -€14,556 | |
| Remuneration, social security and pensions | 62 | €10,255 | €11,459 | +€1,204 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,601 | €29,652 | +€2,051 | +7.4% |
| Other operating charges | 640/8 | €4,298 | €1,549 | -€2,749 | -64.0% |
| Non-recurring operating charges | 66A | €7,903 | - | -€7,903 | |
| Gross operating margin | 9900 | €73,737 | €25,899 | -€47,838 | -64.9% |
| Operating profit (loss) | 9901 | €23,680 | -€16,761 | -€40,441 | |
| Financial income | 75/76B | €1,162 | €591 | -€571 | -49.1% |
| Recurring financial income | 75 | €1,162 | €591 | -€571 | -49.1% |
| Financial charges | 65/66B | €1,609 | €1,180 | -€429 | -26.7% |
| Recurring financial charges | 65 | €1,609 | €1,180 | -€429 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €23,233 | -€17,350 | -€40,583 | |
| Income taxes | 67/77 | €10,319 | - | -€10,319 | |
| Profit (loss) for the period | 9904 | €12,914 | -€17,350 | -€30,264 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,914 | -€17,350 | -€30,264 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.