CASALUC: 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.
CASALUC
Largest movements
- Cash +€230,084
up €230,084 (+81.3%), from €283,136 to €513,220
mainly Net result for the year (+€157,492) and Other debts (+€111,361)
- Tangible fixed assets -€23,860
down €23,860 (-1.8%), from €1.3m to €1.3m
of which Land and buildings: -€23,860
- Other debts +€111,361
up €111,361 (+48.1%), from €231,544 to €342,905
- Reserves +€46,164
up €46,164 (+3.5%), from €1.3m to €1.4m
of which Distributable reserves: +€46,164
- Accrued charges and deferred income +€20,592
new in 2025: €20,592
- Gross operating margin +€38,332
up €38,332 (+13.8%), from €277,854 to €316,187
- Taxes +€7,888
up €7,888 (+11.8%), from €66,782 to €74,670
- Financial charges +€7,712
up €7,712 (+49.1%), from €15,692 to €23,404
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.
Cash bridge derived
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 | €1,653,332 | €1,842,440 | +€189,108 | +11.4% |
| Fixed assets | 21/28 | €1,341,234 | €1,317,373 | -€23,860 | -1.8% |
| Tangible fixed assets | 22/27 | €1,341,234 | €1,317,373 | -€23,860 | -1.8% |
| Land and buildings | 22 | €1,341,234 | €1,317,373 | -€23,860 | -1.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €312,098 | €525,066 | +€212,969 | +68.2% |
| Amounts receivable within one year | 40/41 | €28,962 | €11,846 | -€17,115 | -59.1% |
| Trade receivables | 40 | €10,102 | €11,846 | +€1,744 | +17.3% |
| Other amounts receivable | 41 | €18,860 | €0 | -€18,860 | -100.0% |
| Cash at bank and in hand | 54/58 | €283,136 | €513,220 | +€230,084 | +81.3% |
| Total equity and liabilities | 10/49 | €1,653,332 | €1,842,440 | +€189,108 | +11.4% |
| Equity | 10/15 | €1,413,472 | €1,459,636 | +€46,164 | +3.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,313,472 | €1,359,636 | +€46,164 | +3.5% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,303,472 | €1,349,636 | +€46,164 | +3.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €239,860 | €382,804 | +€142,944 | +59.6% |
| Amounts payable within one year | 42/48 | €239,860 | €362,212 | +€122,352 | +51.0% |
| Trade debts | 44 | €406 | €887 | +€482 | +118.8% |
| Suppliers | 440/4 | €406 | €887 | +€482 | +118.8% |
| Taxes, remuneration and social security | 45 | €7,910 | €18,420 | +€10,509 | +132.9% |
| Taxes | 450/3 | €7,910 | €18,420 | +€10,509 | +132.9% |
| Other amounts payable | 47/48 | €231,544 | €342,905 | +€111,361 | +48.1% |
| Accrued charges and deferred income | 492/3 | - | €20,592 | +€20,592 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,884 | €24,548 | +€2,664 | +12.2% |
| Other operating charges | 640/8 | €40,914 | €42,456 | +€1,542 | +3.8% |
| Gross operating margin | 9900 | €277,854 | €316,187 | +€38,332 | +13.8% |
| Operating profit (loss) | 9901 | €215,056 | €249,183 | +€34,127 | +15.9% |
| Financial income | 75/76B | €8,809 | €6,383 | -€2,426 | -27.5% |
| Recurring financial income | 75 | €8,809 | €6,383 | -€2,426 | -27.5% |
| Financial charges | 65/66B | €15,692 | €23,404 | +€7,712 | +49.1% |
| Recurring financial charges | 65 | €15,692 | €23,404 | +€7,712 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €208,173 | €232,162 | +€23,989 | +11.5% |
| Income taxes | 67/77 | €66,782 | €74,670 | +€7,888 | +11.8% |
| Profit (loss) for the period | 9904 | €141,390 | €157,492 | +€16,101 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €141,390 | €157,492 | +€16,101 | +11.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.