CASALEGIS: 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.
CASALEGIS
Largest movements
- Tangible fixed assets -€25,778
down €25,778 (-27.8%), from €92,608 to €66,831
of which Furniture and vehicles: -€14,295
- Cash +€5,905
up €5,905 (+37.1%), from €15,905 to €21,810
mainly Depreciation (+€27,572) and Net result for the year (+€20,241)
- Receivables within one year -€5,311
down €5,311 (-24.2%), from €21,975 to €16,664
of which Other amounts receivable: -€3,795
- Deferred charges and accrued income +€5,039
new in 2025: €5,039
- Debts after one year -€25,116
down €25,116 (-38.3%), from €65,649 to €40,533
- Reserves +€20,241
up €20,241 (+253%), from €8,004 to €28,245
- Short-term financial debts -€15,000
no longer reported in 2025 (was €15,000)
- Gross operating margin +€4,868
up €4,868 (+4.6%), from €105,542 to €110,410
- Depreciation +€3,536
up €3,536 (+14.7%), from €24,036 to €27,572
- Staff costs +€2,284
up €2,284 (+5.6%), from €41,141 to €43,426
- Taxes +€1,895
up €1,895 (+22.5%), from €8,431 to €10,326
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 | €132,188 | €112,043 | -€20,144 | -15.2% |
| Fixed assets | 21/28 | €92,608 | €66,831 | -€25,778 | -27.8% |
| Tangible fixed assets | 22/27 | €92,608 | €66,831 | -€25,778 | -27.8% |
| Land and buildings | 22 | €4,085 | €3,034 | -€1,051 | -25.7% |
| Plant, machinery and equipment | 23 | €7,676 | €6,833 | -€843 | -11.0% |
| Furniture and vehicles | 24 | €58,483 | €44,188 | -€14,295 | -24.4% |
| Other tangible fixed assets | 26 | €22,365 | €12,776 | -€9,588 | -42.9% |
| Current assets | 29/58 | €39,579 | €45,213 | +€5,633 | +14.2% |
| Amounts receivable within one year | 40/41 | €21,975 | €16,664 | -€5,311 | -24.2% |
| Trade receivables | 40 | €12,887 | €11,371 | -€1,516 | -11.8% |
| Other amounts receivable | 41 | €9,087 | €5,292 | -€3,795 | -41.8% |
| Current investments | 50/53 | €1,700 | €1,700 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,905 | €21,810 | +€5,905 | +37.1% |
| Deferred charges and accrued income | 490/1 | - | €5,039 | +€5,039 | |
| Total equity and liabilities | 10/49 | €132,188 | €112,043 | -€20,144 | -15.2% |
| Equity | 10/15 | €8,004 | €28,245 | +€20,241 | +253% |
| Reserves | 13 | €8,004 | €28,245 | +€20,241 | +253% |
| Distributable reserves | 133 | €8,004 | €28,245 | +€20,241 | +253% |
| Amounts payable | 17/49 | €124,184 | €83,798 | -€40,386 | -32.5% |
| Amounts payable after more than one year | 17 | €65,649 | €40,533 | -€25,116 | -38.3% |
| Financial debts | 170/4 | €65,649 | €40,533 | -€25,116 | -38.3% |
| Amounts payable within one year | 42/48 | €58,467 | €43,265 | -€15,202 | -26.0% |
| Current portion of amounts payable after more than one year | 42 | €24,318 | €25,116 | +€798 | +3.3% |
| Financial debts | 43 | €15,000 | - | -€15,000 | |
| Credit institutions | 430/8 | €15,000 | - | -€15,000 | |
| Trade debts | 44 | €197 | €319 | +€122 | +61.7% |
| Suppliers | 440/4 | €197 | €319 | +€122 | +61.7% |
| Taxes, remuneration and social security | 45 | €18,952 | €17,831 | -€1,122 | -5.9% |
| Taxes | 450/3 | €13,305 | €9,443 | -€3,862 | -29.0% |
| Remuneration and social security | 454/9 | €5,647 | €8,387 | +€2,740 | +48.5% |
| Accrued charges and deferred income | 492/3 | €67 | - | -€67 | |
| Remuneration, social security and pensions | 62 | €41,141 | €43,426 | +€2,284 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,036 | €27,572 | +€3,536 | +14.7% |
| Other operating charges | 640/8 | €5,288 | €4,987 | -€301 | -5.7% |
| Gross operating margin | 9900 | €105,542 | €110,410 | +€4,868 | +4.6% |
| Operating profit (loss) | 9901 | €35,077 | €34,425 | -€652 | -1.9% |
| Financial income | 75/76B | €3 | €52 | +€49 | +1,623% |
| Recurring financial income | 75 | €3 | €52 | +€49 | +1,623% |
| Financial charges | 65/66B | €3,979 | €3,909 | -€70 | -1.8% |
| Recurring financial charges | 65 | €3,979 | €3,909 | -€70 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €31,101 | €30,568 | -€533 | -1.7% |
| Income taxes | 67/77 | €8,431 | €10,326 | +€1,895 | +22.5% |
| Profit (loss) for the period | 9904 | €22,670 | €20,241 | -€2,428 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,670 | €20,241 | -€2,428 | -10.7% |
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 23 October 2026 via checked.be.