CASABELLA: 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.
CASABELLA
Largest movements
- Tangible fixed assets -€10,110
down €10,110 (-42.6%), from €23,735 to €13,625
of which Furniture and vehicles: -€7,662
- Cash -€9,429
down €9,429 (-19.8%), from €47,570 to €38,141
mainly Trade debts (-€30,085) and Short-term financial debts (-€6,000)
- Stocks and contracts -€3,312
down €3,312 (-31.0%), from €10,686 to €7,374
- Receivables within one year -€1,929
down €1,929 (-3.6%), from €53,748 to €51,819
of which Other amounts receivable: -€4,836
- Trade debts -€30,085
down €30,085 (-32.1%), from €93,675 to €63,590
- Tax, wage and social debts +€13,935
up €13,935 (+120%), from €11,622 to €25,557
of which Remuneration and social security: +€11,274
- Short-term financial debts -€6,000
down €6,000 (-27.8%), from €21,550 to €15,550
- Accrued charges and deferred income -€3,233
no longer reported in 2025 (was €3,233)
- Gross operating margin +€15,329
up €15,329 (+17.3%), from €88,448 to €103,778
- Staff costs +€13,284
up €13,284 (+18.6%), from €71,502 to €84,786
- Financial charges +€1,696
up €1,696 (+160%), from €1,060 to €2,755
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 | €139,113 | €114,431 | -€24,682 | -17.7% |
| Fixed assets | 21/28 | €25,148 | €15,038 | -€10,110 | -40.2% |
| Tangible fixed assets | 22/27 | €23,735 | €13,625 | -€10,110 | -42.6% |
| Plant, machinery and equipment | 23 | €9,049 | €6,601 | -€2,448 | -27.1% |
| Furniture and vehicles | 24 | €14,685 | €7,023 | -€7,662 | -52.2% |
| Financial fixed assets | 28 | €1,413 | €1,413 | = | 0.0% |
| Current assets | 29/58 | €113,966 | €99,393 | -€14,572 | -12.8% |
| Stocks and contracts in progress | 3 | €10,686 | €7,374 | -€3,312 | -31.0% |
| Stocks | 30/36 | €10,686 | €7,374 | -€3,312 | -31.0% |
| Amounts receivable within one year | 40/41 | €53,748 | €51,819 | -€1,929 | -3.6% |
| Trade receivables | 40 | €48,898 | €51,806 | +€2,907 | +5.9% |
| Other amounts receivable | 41 | €4,849 | €14 | -€4,836 | -99.7% |
| Cash at bank and in hand | 54/58 | €47,570 | €38,141 | -€9,429 | -19.8% |
| Deferred charges and accrued income | 490/1 | €1,962 | €2,059 | +€98 | +5.0% |
| Total equity and liabilities | 10/49 | €139,113 | €114,431 | -€24,682 | -17.7% |
| Equity | 10/15 | €9,033 | €9,734 | +€701 | +7.8% |
| Contributions | 10/11 | €10,408 | €10,408 | = | 0.0% |
| Reserves | 13 | €9,740 | €9,740 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,606 | €1,606 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,606 | €1,606 | = | 0.0% |
| Distributable reserves | 133 | €8,133 | €8,133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,115 | -€10,413 | +€701 | +6.3% |
| Amounts payable | 17/49 | €130,081 | €104,697 | -€25,384 | -19.5% |
| Amounts payable within one year | 42/48 | €126,848 | €104,697 | -€22,151 | -17.5% |
| Financial debts | 43 | €21,550 | €15,550 | -€6,000 | -27.8% |
| Other loans | 439 | €21,550 | €15,550 | -€6,000 | -27.8% |
| Trade debts | 44 | €93,675 | €63,590 | -€30,085 | -32.1% |
| Suppliers | 440/4 | €93,675 | €63,590 | -€30,085 | -32.1% |
| Taxes, remuneration and social security | 45 | €11,622 | €25,557 | +€13,935 | +120% |
| Taxes | 450/3 | €4,411 | €7,072 | +€2,661 | +60.3% |
| Remuneration and social security | 454/9 | €7,211 | €18,485 | +€11,274 | +156% |
| Accrued charges and deferred income | 492/3 | €3,233 | - | -€3,233 | |
| Remuneration, social security and pensions | 62 | €71,502 | €84,786 | +€13,284 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,110 | €10,110 | = | 0.0% |
| Other operating charges | 640/8 | €2,969 | €2,544 | -€426 | -14.3% |
| Gross operating margin | 9900 | €88,448 | €103,778 | +€15,329 | +17.3% |
| Operating profit (loss) | 9901 | €3,867 | €6,338 | +€2,471 | +63.9% |
| Financial income | 75/76B | €10 | €2 | -€7 | -76.8% |
| Recurring financial income | 75 | €10 | €2 | -€7 | -76.8% |
| Financial charges | 65/66B | €1,060 | €2,755 | +€1,696 | +160% |
| Recurring financial charges | 65 | €1,060 | €2,755 | +€1,696 | +160% |
| Profit (loss) for the period before taxes | 9903 | €2,817 | €3,585 | +€768 | +27.2% |
| Income taxes | 67/77 | €2,605 | €2,884 | +€279 | +10.7% |
| Profit (loss) for the period | 9904 | €212 | €701 | +€489 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €212 | €701 | +€489 | +230% |
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 27 October 2026 via checked.be.