CASABI: 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.
CASABI
Largest movements
- Cash +€25,437
up €25,437 (+188%), from €13,506 to €38,943
mainly Net result for the year (+€25,265) and Trade debts (+€20,427)
- Receivables within one year +€14,576
up €14,576 (+43.1%), from €33,828 to €48,404
of which Trade receivables: +€12,888
- Intangible fixed assets -€3,000
down €3,000 (-38.7%), from €7,745 to €4,745
- Tangible fixed assets -€1,292
down €1,292 (-28.0%), from €4,616 to €3,324
of which Plant, machinery and equipment: -€1,009
- Profit (loss) carried forward +€25,265
up €25,265 (+69.7%), from -€36,268 to -€11,003
- Trade debts +€20,427
up €20,427 (+52.8%), from €38,697 to €59,124
- Debts after one year -€15,701
down €15,701 (-71.4%), from €21,979 to €6,278
- Tax, wage and social debts +€8,232
up €8,232 (+164%), from €5,020 to €13,252
- Current portion of long-term debt -€2,094
down €2,094 (-11.8%), from €17,795 to €15,701
- Gross operating margin +€63,584
up €63,584, from -€30,170 to €33,413
- Financial charges +€1,723
up €1,723 (+93.4%), from €1,844 to €3,567
- Financial income -€538
down €538 (-32.5%), from €1,654 to €1,116
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 | €62,352 | €98,352 | +€36,000 | +57.7% |
| Fixed assets | 21/28 | €14,760 | €9,868 | -€4,892 | -33.1% |
| Intangible fixed assets | 21 | €7,745 | €4,745 | -€3,000 | -38.7% |
| Tangible fixed assets | 22/27 | €4,616 | €3,324 | -€1,292 | -28.0% |
| Plant, machinery and equipment | 23 | €2,006 | €997 | -€1,009 | -50.3% |
| Other tangible fixed assets | 26 | €2,610 | €2,327 | -€283 | -10.9% |
| Financial fixed assets | 28 | €2,400 | €1,800 | -€600 | -25.0% |
| Current assets | 29/58 | €47,592 | €88,483 | +€40,892 | +85.9% |
| Amounts receivable within one year | 40/41 | €33,828 | €48,404 | +€14,576 | +43.1% |
| Trade receivables | 40 | €33,823 | €46,711 | +€12,888 | +38.1% |
| Other amounts receivable | 41 | €5 | €1,692 | +€1,687 | +34,576% |
| Cash at bank and in hand | 54/58 | €13,506 | €38,943 | +€25,437 | +188% |
| Deferred charges and accrued income | 490/1 | €257 | €1,136 | +€879 | +342% |
| Total equity and liabilities | 10/49 | €62,352 | €98,352 | +€36,000 | +57.7% |
| Equity | 10/15 | -€21,268 | €3,997 | +€25,265 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,268 | -€11,003 | +€25,265 | +69.7% |
| Amounts payable | 17/49 | €83,620 | €94,355 | +€10,735 | +12.8% |
| Amounts payable after more than one year | 17 | €21,979 | €6,278 | -€15,701 | -71.4% |
| Financial debts | 170/4 | €21,979 | €6,278 | -€15,701 | -71.4% |
| Amounts payable within one year | 42/48 | €61,641 | €88,077 | +€26,436 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €17,795 | €15,701 | -€2,094 | -11.8% |
| Trade debts | 44 | €38,697 | €59,124 | +€20,427 | +52.8% |
| Suppliers | 440/4 | €38,697 | €59,124 | +€20,427 | +52.8% |
| Taxes, remuneration and social security | 45 | €5,020 | €13,252 | +€8,232 | +164% |
| Taxes | 450/3 | €5,020 | €13,252 | +€8,232 | +164% |
| Other amounts payable | 47/48 | €129 | €0 | -€129 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,231 | €4,292 | +€61 | +1.4% |
| Other operating charges | 640/8 | €1,298 | €1,264 | -€34 | -2.6% |
| Gross operating margin | 9900 | -€30,170 | €33,413 | +€63,584 | |
| Operating profit (loss) | 9901 | -€35,699 | €27,857 | +€63,556 | |
| Financial income | 75/76B | €1,654 | €1,116 | -€538 | -32.5% |
| Recurring financial income | 75 | €1,654 | €1,116 | -€538 | -32.5% |
| Financial charges | 65/66B | €1,844 | €3,567 | +€1,723 | +93.4% |
| Recurring financial charges | 65 | €1,844 | €3,567 | +€1,723 | +93.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,889 | €25,406 | +€61,295 | |
| Income taxes | 67/77 | €130 | €141 | +€11 | +8.7% |
| Profit (loss) for the period | 9904 | -€36,019 | €25,265 | +€61,284 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,019 | €25,265 | +€61,284 |
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 19 October 2026 via checked.be.