CASALAW: 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.
CASALAW
Largest movements
- Cash +€197,567
up €197,567 (+1,257%), from €15,711 to €213,278
mainly Receivables after one year (+€174,076) and Net result for the year (+€142,300)
- Receivables after one year -€174,076
no longer reported in 2025 (was €174,076)
- Receivables within one year +€55,886
up €55,886 (+17,742%), from €315 to €56,201
of which Other amounts receivable: +€54,779
- Tangible fixed assets +€35,441
up €35,441 (+6,975%), from €508 to €35,949
of which Furniture and vehicles: +€22,333
- Profit (loss) carried forward +€142,300
up €142,300 (+124%), from €114,486 to €256,786
- Other debts -€34,246
down €34,246 (-93.0%), from €36,819 to €2,573
- Tax, wage and social debts +€6,624
up €6,624 (+18.4%), from €35,957 to €42,581
- Gross operating margin +€39,579
up €39,579 (+26.6%), from €148,813 to €188,392
- Taxes +€7,598
up €7,598 (+22.1%), from €34,439 to €42,037
- Depreciation +€2,934
up €2,934 (+8,612%), from €34 to €2,968
- Financial income -€2,384
down €2,384 (-99.2%), from €2,404 to €20
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 | €190,611 | €307,343 | +€116,733 | +61.2% |
| Fixed assets | 21/28 | €508 | €35,949 | +€35,441 | +6,975% |
| Tangible fixed assets | 22/27 | €508 | €35,949 | +€35,441 | +6,975% |
| Furniture and vehicles | 24 | €508 | €22,841 | +€22,333 | +4,396% |
| Other tangible fixed assets | 26 | - | €13,107 | +€13,107 | |
| Current assets | 29/58 | €190,103 | €271,394 | +€81,292 | +42.8% |
| Amounts receivable after more than one year | 29 | €174,076 | - | -€174,076 | |
| Other amounts receivable | 291 | €174,076 | - | -€174,076 | |
| Amounts receivable within one year | 40/41 | €315 | €56,201 | +€55,886 | +17,742% |
| Trade receivables | 40 | €315 | €1,422 | +€1,107 | +351% |
| Other amounts receivable | 41 | - | €54,779 | +€54,779 | |
| Cash at bank and in hand | 54/58 | €15,711 | €213,278 | +€197,567 | +1,257% |
| Deferred charges and accrued income | 490/1 | - | €1,915 | +€1,915 | |
| Total equity and liabilities | 10/49 | €190,611 | €307,343 | +€116,733 | +61.2% |
| Equity | 10/15 | €116,486 | €258,786 | +€142,300 | +122% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,486 | €256,786 | +€142,300 | +124% |
| Amounts payable | 17/49 | €74,124 | €48,557 | -€25,567 | -34.5% |
| Amounts payable within one year | 42/48 | €74,124 | €48,557 | -€25,567 | -34.5% |
| Trade debts | 44 | €1,348 | €3,403 | +€2,055 | +152% |
| Suppliers | 440/4 | €1,348 | €3,403 | +€2,055 | +152% |
| Taxes, remuneration and social security | 45 | €35,957 | €42,581 | +€6,624 | +18.4% |
| Taxes | 450/3 | €35,957 | €42,581 | +€6,624 | +18.4% |
| Other amounts payable | 47/48 | €36,819 | €2,573 | -€34,246 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34 | €2,968 | +€2,934 | +8,612% |
| Other operating charges | 640/8 | €552 | €937 | +€385 | +69.7% |
| Gross operating margin | 9900 | €148,813 | €188,392 | +€39,579 | +26.6% |
| Operating profit (loss) | 9901 | €148,227 | €184,487 | +€36,260 | +24.5% |
| Financial income | 75/76B | €2,404 | €20 | -€2,384 | -99.2% |
| Recurring financial income | 75 | €2,404 | €20 | -€2,384 | -99.2% |
| Financial charges | 65/66B | €155 | €170 | +€15 | +10.0% |
| Recurring financial charges | 65 | €155 | €170 | +€15 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €150,476 | €184,336 | +€33,861 | +22.5% |
| Income taxes | 67/77 | €34,439 | €42,037 | +€7,598 | +22.1% |
| Profit (loss) for the period | 9904 | €116,036 | €142,300 | +€26,263 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116,036 | €142,300 | +€26,263 | +22.6% |
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 18 October 2026 via checked.be.