CASAGRANDE: 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.
CASAGRANDE
Largest movements
- Cash +€75,350
up €75,350 (+31.8%), from €237,272 to €312,622
mainly Net result for the year (+€79,663) and Depreciation (+€22,180)
- Tangible fixed assets -€13,635
down €13,635 (-18.3%), from €74,446 to €60,812
of which Furniture and vehicles: -€12,179
- Receivables after one year -€5,755
no longer reported in 2026 (was €5,755)
- Receivables within one year -€4,243
down €4,243 (-10.5%), from €40,303 to €36,060
of which Other amounts receivable: -€9,136
- Reserves +€78,663
up €78,663 (+29.8%), from €263,912 to €342,575
- Trade debts -€11,723
down €11,723 (-36.5%), from €32,136 to €20,413
- Debts after one year -€9,496
no longer reported in 2026 (was €9,496)
- Gross operating margin +€86,580
up €86,580 (+183%), from €47,340 to €133,920
- Taxes +€24,638
up €24,638 (+336%), from €7,322 to €31,960
- Other operating charges -€4,408
down €4,408 (-90.6%), from €4,863 to €455
- Financial income -€2,503
down €2,503 (-60.4%), from €4,141 to €1,638
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €359,899 | €411,139 | +€51,239 | +14.2% |
| Fixed assets | 21/28 | €74,446 | €60,812 | -€13,635 | -18.3% |
| Tangible fixed assets | 22/27 | €74,446 | €60,812 | -€13,635 | -18.3% |
| Land and buildings | 22 | €27,766 | €24,135 | -€3,630 | -13.1% |
| Plant, machinery and equipment | 23 | €11,362 | €9,405 | -€1,958 | -17.2% |
| Furniture and vehicles | 24 | €30,418 | €18,239 | -€12,179 | -40.0% |
| Other tangible fixed assets | 26 | €4,900 | €4,900 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €4,132 | +€4,132 | |
| Current assets | 29/58 | €285,453 | €350,327 | +€64,874 | +22.7% |
| Amounts receivable after more than one year | 29 | €5,755 | - | -€5,755 | |
| Other amounts receivable | 291 | €5,755 | - | -€5,755 | |
| Amounts receivable within one year | 40/41 | €40,303 | €36,060 | -€4,243 | -10.5% |
| Trade receivables | 40 | €31,168 | €36,060 | +€4,892 | +15.7% |
| Other amounts receivable | 41 | €9,136 | - | -€9,136 | |
| Cash at bank and in hand | 54/58 | €237,272 | €312,622 | +€75,350 | +31.8% |
| Deferred charges and accrued income | 490/1 | €2,122 | €1,645 | -€477 | -22.5% |
| Total equity and liabilities | 10/49 | €359,899 | €411,139 | +€51,239 | +14.2% |
| Equity | 10/15 | €286,317 | €364,980 | +€78,663 | +27.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €263,912 | €342,575 | +€78,663 | +29.8% |
| Distributable reserves | 133 | €263,912 | €342,575 | +€78,663 | +29.8% |
| Profit (loss) carried forward | 14 | €3,805 | €3,805 | = | 0.0% |
| Amounts payable | 17/49 | €73,583 | €46,159 | -€27,424 | -37.3% |
| Amounts payable after more than one year | 17 | €9,496 | - | -€9,496 | |
| Financial debts | 170/4 | €9,496 | - | -€9,496 | |
| Amounts payable within one year | 42/48 | €62,610 | €45,071 | -€17,539 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €12,553 | €9,496 | -€3,057 | -24.4% |
| Trade debts | 44 | €32,136 | €20,413 | -€11,723 | -36.5% |
| Suppliers | 440/4 | €32,136 | €20,413 | -€11,723 | -36.5% |
| Taxes, remuneration and social security | 45 | €7,827 | €4,979 | -€2,848 | -36.4% |
| Taxes | 450/3 | €7,827 | €4,979 | -€2,848 | -36.4% |
| Other amounts payable | 47/48 | €10,094 | €10,182 | +€88 | +0.9% |
| Accrued charges and deferred income | 492/3 | €1,476 | €1,088 | -€388 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,986 | €22,180 | +€1,195 | +5.7% |
| Other operating charges | 640/8 | €4,863 | €455 | -€4,408 | -90.6% |
| Non-recurring operating charges | 66A | - | €336 | +€336 | |
| Gross operating margin | 9900 | €47,340 | €133,920 | +€86,580 | +183% |
| Operating profit (loss) | 9901 | €21,491 | €110,949 | +€89,458 | +416% |
| Financial income | 75/76B | €4,141 | €1,638 | -€2,503 | -60.4% |
| Recurring financial income | 75 | €4,141 | €1,638 | -€2,503 | -60.4% |
| Financial charges | 65/66B | €1,339 | €963 | -€376 | -28.0% |
| Recurring financial charges | 65 | €1,339 | €963 | -€376 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €24,293 | €111,624 | +€87,331 | +359% |
| Income taxes | 67/77 | €7,322 | €31,960 | +€24,638 | +336% |
| Profit (loss) for the period | 9904 | €16,971 | €79,663 | +€62,692 | +369% |
| Profit (loss) for the period to be appropriated | 9905 | €16,971 | €79,663 | +€62,692 | +369% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.