CASA TREND: 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 TREND
Largest movements
- Tangible fixed assets -€57,830
down €57,830 (-3.3%), from €1.7m to €1.7m
of which Land and buildings: -€56,059
- Receivables within one year -€36,951
down €36,951 (-44.2%), from €83,534 to €46,583
of which Trade receivables: -€30,615
- Cash +€21,507
up €21,507 (+902%), from €2,383 to €23,890
mainly Depreciation (+€57,830) and Receivables within one year (+€36,951)
- Debts after one year -€57,143
down €57,143 (-100%), from €57,143 to €0
- Current portion of long-term debt -€28,572
down €28,572 (-33.3%), from €85,714 to €57,143
- Gross operating margin -€23,247
down €23,247 (-16.1%), from €144,746 to €121,499
- Staff costs -€15,449
down €15,449 (-38.7%), from €39,871 to €24,422
- Other operating charges +€14,658
up €14,658 (+84.6%), from €17,327 to €31,985
- Financial income -€4,542
down €4,542 (-97.3%), from €4,670 to €128
- Financial charges -€3,593
down €3,593 (-49.5%), from €7,260 to €3,666
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 | €1,824,235 | €1,746,960 | -€77,275 | -4.2% |
| Fixed assets | 21/28 | €1,734,318 | €1,676,487 | -€57,830 | -3.3% |
| Tangible fixed assets | 22/27 | €1,734,318 | €1,676,487 | -€57,830 | -3.3% |
| Land and buildings | 22 | €1,712,994 | €1,656,935 | -€56,059 | -3.3% |
| Plant, machinery and equipment | 23 | €52 | €0 | -€52 | -100% |
| Furniture and vehicles | 24 | €21,271 | €19,552 | -€1,720 | -8.1% |
| Current assets | 29/58 | €89,917 | €70,473 | -€19,445 | -21.6% |
| Stocks and contracts in progress | 3 | €4,000 | €0 | -€4,000 | -100% |
| Stocks | 30/36 | €4,000 | €0 | -€4,000 | -100% |
| Amounts receivable within one year | 40/41 | €83,534 | €46,583 | -€36,951 | -44.2% |
| Trade receivables | 40 | €76,850 | €46,235 | -€30,615 | -39.8% |
| Other amounts receivable | 41 | €6,684 | €348 | -€6,337 | -94.8% |
| Cash at bank and in hand | 54/58 | €2,383 | €23,890 | +€21,507 | +902% |
| Total equity and liabilities | 10/49 | €1,824,235 | €1,746,960 | -€77,275 | -4.2% |
| Equity | 10/15 | €399,957 | €403,681 | +€3,723 | +0.9% |
| Contributions | 10/11 | €602,500 | €602,500 | = | 0.0% |
| Revaluation surpluses | 12 | €41,965 | €41,965 | = | 0.0% |
| Reserves | 13 | €54,256 | €54,256 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €52,396 | €52,396 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€298,763 | -€295,040 | +€3,723 | +1.2% |
| Amounts payable | 17/49 | €1,424,278 | €1,343,279 | -€80,998 | -5.7% |
| Amounts payable after more than one year | 17 | €57,143 | €0 | -€57,143 | -100% |
| Financial debts | 170/4 | €57,143 | €0 | -€57,143 | -100% |
| Amounts payable within one year | 42/48 | €1,367,135 | €1,343,279 | -€23,856 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €85,714 | €57,143 | -€28,572 | -33.3% |
| Trade debts | 44 | €23,745 | €15,950 | -€7,795 | -32.8% |
| Suppliers | 440/4 | €23,745 | €15,950 | -€7,795 | -32.8% |
| Advances received on contracts in progress | 46 | €600 | €0 | -€600 | -100% |
| Taxes, remuneration and social security | 45 | €6,610 | €2,377 | -€4,233 | -64.0% |
| Taxes | 450/3 | €2,101 | €1,441 | -€660 | -31.4% |
| Remuneration and social security | 454/9 | €4,509 | €936 | -€3,573 | -79.2% |
| Other amounts payable | 47/48 | €1,250,466 | €1,267,809 | +€17,343 | +1.4% |
| Remuneration, social security and pensions | 62 | €39,871 | €24,422 | -€15,449 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,558 | €57,830 | -€1,727 | -2.9% |
| Other operating charges | 640/8 | €17,327 | €31,985 | +€14,658 | +84.6% |
| Non-recurring operating charges | 66A | €2,340 | €0 | -€2,340 | -100% |
| Gross operating margin | 9900 | €144,746 | €121,499 | -€23,247 | -16.1% |
| Operating profit (loss) | 9901 | €25,651 | €7,262 | -€18,389 | -71.7% |
| Financial income | 75/76B | €4,670 | €128 | -€4,542 | -97.3% |
| Recurring financial income | 75 | €4,670 | €128 | -€4,542 | -97.3% |
| Financial charges | 65/66B | €7,260 | €3,666 | -€3,593 | -49.5% |
| Recurring financial charges | 65 | €7,260 | €3,666 | -€3,593 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €23,061 | €3,723 | -€19,337 | -83.9% |
| Profit (loss) for the period | 9904 | €23,061 | €3,723 | -€19,337 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,061 | €3,723 | -€19,337 | -83.9% |
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 25 October 2026 via checked.be.