CASABAMA: 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.
CASABAMA
Largest movements
- Tangible fixed assets -€41,729
down €41,729 (-2.4%), from €1.8m to €1.7m
No liability line moved by more than 1% of the balance sheet total.
- Taxes -€12,189
down €12,189 (-77.5%), from €15,721 to €3,532
- Gross operating margin -€1,817
down €1,817 (-41.9%), from €4,338 to €2,522
- Depreciation -€1,712
down €1,712 (-3.9%), from €43,442 to €41,729
- Financial income -€1,386
down €1,386 (-7.3%), from €18,961 to €17,575
- Other operating charges +€61
up €61 (+3.1%), from €1,923 to €1,983
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.
Cash bridge derived
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 | €2,148,743 | €2,114,294 | -€34,450 | -1.6% |
| Fixed assets | 21/28 | €1,766,225 | €1,724,495 | -€41,729 | -2.4% |
| Tangible fixed assets | 22/27 | €1,766,225 | €1,724,495 | -€41,729 | -2.4% |
| Land and buildings | 22 | €1,766,225 | €1,724,495 | -€41,729 | -2.4% |
| Current assets | 29/58 | €382,519 | €389,798 | +€7,280 | +1.9% |
| Amounts receivable within one year | 40/41 | €379,386 | €383,802 | +€4,416 | +1.2% |
| Other amounts receivable | 41 | €379,386 | €383,802 | +€4,416 | +1.2% |
| Cash at bank and in hand | 54/58 | €1,252 | €4,016 | +€2,764 | +220.8% |
| Deferred charges and accrued income | 490/1 | €1,881 | €1,980 | +€100 | +5.3% |
| Total equity and liabilities | 10/49 | €2,148,743 | €2,114,294 | -€34,450 | -1.6% |
| Equity | 10/15 | €1,924,281 | €1,908,724 | -€15,556 | -0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €438,556 | €423,000 | -€15,556 | -3.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €384,449 | €361,834 | -€22,615 | -5.9% |
| Distributable reserves | 133 | €52,247 | €59,306 | +€7,058 | +13.5% |
| Profit (loss) carried forward | 14 | €1,473,324 | €1,473,324 | = | 0.0% |
| Provisions and deferred taxes | 16 | €197,961 | €186,317 | -€11,645 | -5.9% |
| Deferred taxes | 168 | €197,961 | €186,317 | -€11,645 | -5.9% |
| Amounts payable | 17/49 | €26,502 | €19,253 | -€7,249 | -27.4% |
| Amounts payable within one year | 42/48 | €26,502 | €19,253 | -€7,249 | -27.4% |
| Taxes, remuneration and social security | 45 | €26,502 | €19,253 | -€7,249 | -27.4% |
| Taxes | 450/3 | €26,502 | €19,253 | -€7,249 | -27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,442 | €41,729 | -€1,712 | -3.9% |
| Other operating charges | 640/8 | €1,923 | €1,983 | +€61 | +3.1% |
| Gross operating margin | 9900 | €4,338 | €2,522 | -€1,817 | -41.9% |
| Operating profit (loss) | 9901 | -€41,026 | -€41,191 | -€165 | -0.4% |
| Financial income | 75/76B | €18,961 | €17,575 | -€1,386 | -7.3% |
| Recurring financial income | 75 | €18,961 | €17,575 | -€1,386 | -7.3% |
| Financial charges | 65/66B | €29 | €53 | +€25 | +86.3% |
| Recurring financial charges | 65 | €29 | €53 | +€25 | +86.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,094 | -€23,669 | -€1,575 | -7.1% |
| Transfer from deferred taxes | 780 | €23,290 | €11,645 | -€11,645 | -50.0% |
| Income taxes | 67/77 | €15,721 | €3,532 | -€12,189 | -77.5% |
| Profit (loss) for the period | 9904 | -€14,525 | -€15,556 | -€1,031 | -7.1% |
| Transfer from tax-exempt reserves | 789 | €45,229 | €22,615 | -€22,615 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €30,704 | €7,058 | -€23,646 | -77.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.