CASALUNA: 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.
CASALUNA
Largest movements
- Tangible fixed assets -€61,618
down €61,618 (-11.7%), from €524,961 to €463,342
of which Land and buildings: -€61,615
- Receivables within one year -€32,290
down €32,290 (-94.8%), from €34,064 to €1,774
of which Other amounts receivable: -€32,083
- Reserves -€144,058
down €144,058 (-35.2%), from €409,227 to €265,169
of which Distributable reserves: -€144,058
- Debts after one year +€140,000
up €140,000 (+140,000%), from €100 to €140,100
- Other debts -€99,994
down €99,994 (-94.1%), from €106,284 to €6,290
- Accrued charges and deferred income +€9,629
up €9,629 (+5,205%), from €185 to €9,814
- Gross operating margin +€194,629
up €194,629 (+249%), from €78,055 to €272,684
- Taxes +€45,584
up €45,584 (+15,155%), from €301 to €45,885
- Depreciation -€5,367
down €5,367 (-7.8%), from €69,156 to €63,789
- Financial charges -€3,618
down €3,618 (-95.9%), from €3,771 to €154
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 | €592,858 | €502,450 | -€90,408 | -15.2% |
| Fixed assets | 21/28 | €526,338 | €464,720 | -€61,618 | -11.7% |
| Tangible fixed assets | 22/27 | €524,961 | €463,342 | -€61,618 | -11.7% |
| Land and buildings | 22 | €506,341 | €444,725 | -€61,615 | -12.2% |
| Plant, machinery and equipment | 23 | €3,994 | €2,951 | -€1,043 | -26.1% |
| Furniture and vehicles | 24 | €8,625 | €6,219 | -€2,406 | -27.9% |
| Other tangible fixed assets | 26 | €6,001 | €9,447 | +€3,446 | +57.4% |
| Financial fixed assets | 28 | €1,378 | €1,378 | = | 0.0% |
| Current assets | 29/58 | €66,520 | €37,730 | -€28,790 | -43.3% |
| Amounts receivable within one year | 40/41 | €34,064 | €1,774 | -€32,290 | -94.8% |
| Trade receivables | 40 | €207 | - | -€207 | |
| Other amounts receivable | 41 | €33,857 | €1,774 | -€32,083 | -94.8% |
| Cash at bank and in hand | 54/58 | €30,380 | €34,166 | +€3,786 | +12.5% |
| Deferred charges and accrued income | 490/1 | €2,077 | €1,791 | -€286 | -13.8% |
| Total equity and liabilities | 10/49 | €592,858 | €502,450 | -€90,408 | -15.2% |
| Equity | 10/15 | €470,727 | €326,669 | -€144,058 | -30.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €409,227 | €265,169 | -€144,058 | -35.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €403,077 | €259,019 | -€144,058 | -35.7% |
| Amounts payable | 17/49 | €122,131 | €175,781 | +€53,650 | +43.9% |
| Amounts payable after more than one year | 17 | €100 | €140,100 | +€140,000 | +140,000% |
| Other amounts payable | 178/9 | €100 | €140,100 | +€140,000 | +140,000% |
| Amounts payable within one year | 42/48 | €121,846 | €25,867 | -€95,979 | -78.8% |
| Trade debts | 44 | €10,294 | €9,391 | -€903 | -8.8% |
| Suppliers | 440/4 | €10,294 | €9,391 | -€903 | -8.8% |
| Taxes, remuneration and social security | 45 | €5,268 | €10,186 | +€4,918 | +93.4% |
| Taxes | 450/3 | €5,268 | €10,186 | +€4,918 | +93.4% |
| Other amounts payable | 47/48 | €106,284 | €6,290 | -€99,994 | -94.1% |
| Accrued charges and deferred income | 492/3 | €185 | €9,814 | +€9,629 | +5,205% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,156 | €63,789 | -€5,367 | -7.8% |
| Other operating charges | 640/8 | €15,541 | €13,405 | -€2,136 | -13.7% |
| Gross operating margin | 9900 | €78,055 | €272,684 | +€194,629 | +249% |
| Operating profit (loss) | 9901 | -€6,642 | €195,491 | +€202,132 | |
| Financial income | 75/76B | €307 | €1 | -€306 | -99.6% |
| Recurring financial income | 75 | €307 | €1 | -€306 | -99.6% |
| Financial charges | 65/66B | €3,771 | €154 | -€3,618 | -95.9% |
| Recurring financial charges | 65 | €3,771 | €154 | -€3,618 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,106 | €195,338 | +€205,444 | |
| Income taxes | 67/77 | €301 | €45,885 | +€45,584 | +15,155% |
| Profit (loss) for the period | 9904 | -€10,407 | €149,453 | +€159,860 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,407 | €149,453 | +€159,860 |
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 28 October 2026 via checked.be.