Casaliva: 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.
Casaliva
Largest movements
- Financial fixed assets +€43,200
new in 2025: €43,200
- Receivables within one year +€13,555
up €13,555 (+876%), from €1,548 to €15,103
of which Trade receivables: +€11,346
- Receivables after one year +€10,000
new in 2025: €10,000
- Cash +€3,509
up €3,509 (+8.5%), from €41,481 to €44,989
mainly Net result for the year (+€63,299) and Other debts (+€7,532)
- Reserves +€78,059
new in 2025: €78,059
- Profit (loss) carried forward -€14,761
down €14,761 (-100%), from €14,761 to €0
- Other debts +€7,532
up €7,532 (+1,435%), from €525 to €8,057
- Gross operating margin +€70,072
up €70,072 (+366%), from €19,158 to €89,230
- Taxes +€20,539
up €20,539 (+541%), from €3,797 to €24,337
- Depreciation +€918
up €918 (+210%), from €437 to €1,355
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 | €49,601 | €120,895 | +€71,294 | +144% |
| Fixed assets | 21/28 | €6,102 | €50,153 | +€44,051 | +722% |
| Tangible fixed assets | 22/27 | €6,102 | €6,953 | +€851 | +13.9% |
| Furniture and vehicles | 24 | - | €2,159 | +€2,159 | |
| Other tangible fixed assets | 26 | €6,102 | €4,794 | -€1,308 | -21.4% |
| Financial fixed assets | 28 | - | €43,200 | +€43,200 | |
| Current assets | 29/58 | €43,499 | €70,742 | +€27,244 | +62.6% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 291 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €1,548 | €15,103 | +€13,555 | +876% |
| Trade receivables | 40 | €754 | €12,100 | +€11,346 | +1,505% |
| Other amounts receivable | 41 | €794 | €3,003 | +€2,209 | +278% |
| Cash at bank and in hand | 54/58 | €41,481 | €44,989 | +€3,509 | +8.5% |
| Deferred charges and accrued income | 490/1 | €470 | €650 | +€180 | +38.3% |
| Total equity and liabilities | 10/49 | €49,601 | €120,895 | +€71,294 | +144% |
| Equity | 10/15 | €44,761 | €108,059 | +€63,299 | +141% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €78,059 | +€78,059 | |
| Distributable reserves | 133 | - | €78,059 | +€78,059 | |
| Profit (loss) carried forward | 14 | €14,761 | €0 | -€14,761 | -100% |
| Amounts payable | 17/49 | €4,840 | €12,836 | +€7,996 | +165% |
| Amounts payable within one year | 42/48 | €4,840 | €12,836 | +€7,996 | +165% |
| Trade debts | 44 | €276 | €50 | -€226 | -81.8% |
| Suppliers | 440/4 | €276 | €50 | -€226 | -81.8% |
| Taxes, remuneration and social security | 45 | €4,039 | €4,728 | +€689 | +17.1% |
| Taxes | 450/3 | €4,039 | €4,728 | +€689 | +17.1% |
| Other amounts payable | 47/48 | €525 | €8,057 | +€7,532 | +1,435% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437 | €1,355 | +€918 | +210% |
| Other operating charges | 640/8 | €35 | €0 | -€35 | -100% |
| Gross operating margin | 9900 | €19,158 | €89,230 | +€70,072 | +366% |
| Operating profit (loss) | 9901 | €18,686 | €87,875 | +€69,189 | +370% |
| Financial income | 75/76B | €0 | €0 | -€0 | -60.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -60.0% |
| Financial charges | 65/66B | €128 | €239 | +€112 | +87.1% |
| Recurring financial charges | 65 | €128 | €239 | +€112 | +87.1% |
| Profit (loss) for the period before taxes | 9903 | €18,558 | €87,635 | +€69,077 | +372% |
| Income taxes | 67/77 | €3,797 | €24,337 | +€20,539 | +541% |
| Profit (loss) for the period | 9904 | €14,761 | €63,299 | +€48,538 | +329% |
| Profit (loss) for the period to be appropriated | 9905 | €14,761 | €63,299 | +€48,538 | +329% |
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 30 October 2026 via checked.be.