CASA UNIVERSA: 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 UNIVERSA
Largest movements
- Current investments +€3.2m
up €3.2m (+69.7%), from €4.7m to €7.9m
- Cash -€1.4m
down €1.4m (-55.0%), from €2.5m to €1.1m
mainly Current investments (-€3.2m) and Current portion of long-term debt (-€278,466)
- Tangible fixed assets -€411,667
down €411,667 (-9.6%), from €4.3m to €3.9m
of which Land and buildings: -€405,506
- Reserves +€1.6m
up €1.6m (+20.6%), from €7.8m to €9.3m
of which Distributable reserves: +€879,749
- Current portion of long-term debt -€278,466
no longer reported in 2025 (was €278,466)
- Tax, wage and social debts +€177,858
new in 2025: €177,858
- Gross operating margin +€164,628
up €164,628 (+6.6%), from €2.5m to €2.7m
- Depreciation -€117,937
down €117,937 (-22.3%), from €529,604 to €411,667
- Taxes +€76,387
up €76,387 (+13.6%), from €561,551 to €637,938
- Financial charges -€56,025
down €56,025 (-27.6%), from €202,984 to €146,959
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 | €11,496,378 | €12,985,717 | +€1.5m | +13.0% |
| Fixed assets | 21/28 | €4,308,321 | €3,896,654 | -€411,667 | -9.6% |
| Tangible fixed assets | 22/27 | €4,308,321 | €3,896,654 | -€411,667 | -9.6% |
| Land and buildings | 22 | €4,262,295 | €3,856,789 | -€405,506 | -9.5% |
| Plant, machinery and equipment | 23 | €46,026 | €39,865 | -€6,162 | -13.4% |
| Current assets | 29/58 | €7,188,057 | €9,089,063 | +€1.9m | +26.4% |
| Amounts receivable within one year | 40/41 | €7,350 | €17,183 | +€9,833 | +134% |
| Trade receivables | 40 | €52 | €9,314 | +€9,262 | +17,818% |
| Other amounts receivable | 41 | €7,298 | €7,869 | +€571 | +7.8% |
| Current investments | 50/53 | €4,658,861 | €7,904,390 | +€3.2m | +69.7% |
| Cash at bank and in hand | 54/58 | €2,460,027 | €1,105,957 | -€1.4m | -55.0% |
| Deferred charges and accrued income | 490/1 | €61,819 | €61,533 | -€286 | -0.5% |
| Total equity and liabilities | 10/49 | €11,496,378 | €12,985,717 | +€1.5m | +13.0% |
| Equity | 10/15 | €8,504,132 | €10,099,582 | +€1.6m | +18.8% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €7,754,132 | €9,349,582 | +€1.6m | +20.6% |
| Tax-exempt reserves | 132 | €463,100 | €1,178,800 | +€715,700 | +155% |
| Distributable reserves | 133 | €7,291,032 | €8,170,782 | +€879,749 | +12.1% |
| Amounts payable | 17/49 | €2,992,246 | €2,886,135 | -€106,111 | -3.5% |
| Amounts payable within one year | 42/48 | €2,703,940 | €2,579,685 | -€124,255 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €278,466 | - | -€278,466 | |
| Trade debts | 44 | €12,338 | €14,182 | +€1,844 | +14.9% |
| Suppliers | 440/4 | €12,338 | €14,182 | +€1,844 | +14.9% |
| Advances received on contracts in progress | 46 | €965 | €965 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €177,858 | +€177,858 | |
| Taxes | 450/3 | - | €177,858 | +€177,858 | |
| Other amounts payable | 47/48 | €2,412,171 | €2,386,679 | -€25,492 | -1.1% |
| Accrued charges and deferred income | 492/3 | €288,305 | €306,450 | +€18,144 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529,604 | €411,667 | -€117,937 | -22.3% |
| Other operating charges | 640/8 | €6,038 | €4,941 | -€1,097 | -18.2% |
| Gross operating margin | 9900 | €2,498,713 | €2,663,341 | +€164,628 | +6.6% |
| Operating profit (loss) | 9901 | €1,963,071 | €2,246,733 | +€283,662 | +14.4% |
| Financial income | 75/76B | €149,801 | €133,612 | -€16,189 | -10.8% |
| Recurring financial income | 75 | €149,801 | €133,612 | -€16,189 | -10.8% |
| Financial charges | 65/66B | €202,984 | €146,959 | -€56,025 | -27.6% |
| Recurring financial charges | 65 | €202,984 | €146,959 | -€56,025 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €1,909,888 | €2,233,387 | +€323,499 | +16.9% |
| Income taxes | 67/77 | €561,551 | €637,938 | +€76,387 | +13.6% |
| Profit (loss) for the period | 9904 | €1,348,337 | €1,595,449 | +€247,113 | +18.3% |
| Transfer to tax-exempt reserves | 689 | €463,100 | €715,700 | +€252,600 | +54.5% |
| Profit (loss) for the period to be appropriated | 9905 | €885,237 | €879,749 | -€5,487 | -0.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.