CASALL: what changed
Two fiscal 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.
CASALL
Largest movements
- Receivables within one year -€340
no longer reported in 2024 (was €340)
- Profit (loss) carried forward -€3,610
down €3,610 (-2.3%), from -€159,173 to -€162,783
- Other debts +€2,455
up €2,455 (+2.5%), from €98,344 to €100,799
- Short-term financial debts +€815
up €815 (+3.4%), from €23,943 to €24,758
- Financial charges +€1,909
up €1,909 (+355.8%), from €536 to €2,445
- Gross operating margin -€1,034
down €1,034 (-786.3%), from -€131 to -€1,165
- Purchases and services +€1,034
up €1,034 (+786.3%), from €131 to €1,165
From the 2023 result to the 2024 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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,340 | €25,000 | -€340 | -1.3% |
| Fixed assets | 21/28 | €25,000 | €25,000 | = | 0.0% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €340 | - | -€340 | |
| Amounts receivable within one year | 40/41 | €340 | - | -€340 | |
| Other amounts receivable | 41 | €340 | - | -€340 | |
| Total equity and liabilities | 10/49 | €25,340 | €25,000 | -€340 | -1.3% |
| Equity | 10/15 | -€96,947 | -€100,557 | -€3,610 | -3.7% |
| Contributions | 10/11 | €48,339 | €48,339 | = | 0.0% |
| Capital | 10 | €48,339 | €48,339 | = | 0.0% |
| Issued capital | 100 | €48,339 | €48,339 | = | 0.0% |
| Reserves | 13 | €13,887 | €13,887 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,834 | €4,834 | = | 0.0% |
| Legal reserve | 130 | €4,834 | €4,834 | = | 0.0% |
| Distributable reserves | 133 | €9,053 | €9,053 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,173 | -€162,783 | -€3,610 | -2.3% |
| Amounts payable | 17/49 | €122,287 | €125,557 | +€3,270 | +2.7% |
| Amounts payable within one year | 42/48 | €122,287 | €125,557 | +€3,270 | +2.7% |
| Financial debts | 43 | €23,943 | €24,758 | +€815 | +3.4% |
| Credit institutions | 430/8 | €23,943 | €24,758 | +€815 | +3.4% |
| Other amounts payable | 47/48 | €98,344 | €100,799 | +€2,455 | +2.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €131 | €1,165 | +€1,034 | +786.3% |
| Gross operating margin | 9900 | -€131 | -€1,165 | -€1,034 | -786.3% |
| Operating profit (loss) | 9901 | -€131 | -€1,165 | -€1,034 | -786.3% |
| Financial charges | 65/66B | €536 | €2,445 | +€1,909 | +355.8% |
| Recurring financial charges | 65 | €536 | €2,445 | +€1,909 | +355.8% |
| Profit (loss) for the period before taxes | 9903 | -€668 | -€3,610 | -€2,942 | -440.5% |
| Profit (loss) for the period | 9904 | -€668 | -€3,610 | -€2,942 | -440.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€668 | -€3,610 | -€2,942 | -440.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.