Casalyss projects: 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.
What changed
Casalyss projects
NACE 68.122, Development of non-residential building projects
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€40,205
2024 · -€110,174+€150,380
Equity
-€184,183
2024 · -€224,388+€40,205
Cash
€51,113
2024 · €22,441+€28,671
Balance sheet total
€5.1m
2024 · €5.1m+€35,500
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€1.2m
up €1.2m (+131.2%), from €912,855 to €2.1m
- Current portion of long-term debt -€1.1m
down €1.1m (-92.3%), from €1.2m to €92,251
- Debts after one year -€84,757
down €84,757 (-2.7%), from €3.2m to €3.1m
Income statement
- Gross operating margin +€121,889
up €121,889 (+130.0%), from €93,776 to €215,666
- Financial charges -€44,550
down €44,550 (-22.8%), from €195,220 to €150,670
- Other operating charges +€14,920
up €14,920 (+175.9%), from €8,481 to €23,401
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.
Result 2024
-€110,174
Gross operating margin
+€121,889
Depreciation
+€168
Other operating charges
-€14,920
Other operating items
-€1,307
Financial charges
+€44,550
Result 2025
€40,205
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.
From operations
+€1.2m
Investment
+€1,307
Financing
-€1.2m
Cash 2024
€22,441
From operations (derived)
+€1.2m
Net result for the year
+€40,205
Depreciation
+€82
Stocks and contracts
-€15,318
Receivables within one year
+€6,180
Smaller working-capital items
-€470
Tax, wage and social debts
-€3,734
Other debts
+€1.2m
Investment (derived)
+€1,307
Investment in fixed assets (net)
+€1,307
Financing
-€1.2m
Debts after one year
-€84,757
Current portion of long-term debt
-€1.1m
Cash 2025
€51,113
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,104,283 | €5,139,783 | +€35,500 | +0.7% |
| Fixed assets | 21/28 | €1,801,389 | €1,800,000 | -€1,389 | -0.1% |
| Tangible fixed assets | 22/27 | €1,389 | €0 | -€1,389 | -100.0% |
| Plant, machinery and equipment | 23 | €1,389 | €0 | -€1,389 | -100.0% |
| Financial fixed assets | 28 | €1,800,000 | €1,800,000 | = | 0.0% |
| Current assets | 29/58 | €3,302,893 | €3,339,783 | +€36,889 | +1.1% |
| Stocks and contracts in progress | 3 | €3,272,212 | €3,287,529 | +€15,318 | +0.5% |
| Stocks | 30/36 | €3,272,212 | €3,287,529 | +€15,318 | +0.5% |
| Amounts receivable within one year | 40/41 | €6,180 | €0 | -€6,180 | -100.0% |
| Other amounts receivable | 41 | €6,180 | €0 | -€6,180 | -100.0% |
| Cash at bank and in hand | 54/58 | €22,441 | €51,113 | +€28,671 | +127.8% |
| Deferred charges and accrued income | 490/1 | €2,061 | €1,141 | -€920 | -44.6% |
| Total equity and liabilities | 10/49 | €5,104,283 | €5,139,783 | +€35,500 | +0.7% |
| Equity | 10/15 | -€224,388 | -€184,183 | +€40,205 | +17.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €214 | €214 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €214 | €214 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€237,002 | -€196,797 | +€40,205 | +17.0% |
| Amounts payable | 17/49 | €5,328,671 | €5,323,966 | -€4,705 | -0.1% |
| Amounts payable after more than one year | 17 | €3,194,341 | €3,109,584 | -€84,757 | -2.7% |
| Financial debts | 170/4 | €3,194,341 | €3,109,584 | -€84,757 | -2.7% |
| Amounts payable within one year | 42/48 | €2,124,061 | €2,204,260 | +€80,199 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €1,205,131 | €92,251 | -€1.1m | -92.3% |
| Trade debts | 44 | €2,340 | €1,098 | -€1,242 | -53.1% |
| Suppliers | 440/4 | €2,340 | €1,098 | -€1,242 | -53.1% |
| Taxes, remuneration and social security | 45 | €3,734 | €0 | -€3,734 | -100.0% |
| Taxes | 450/3 | €3,734 | €0 | -€3,734 | -100.0% |
| Other amounts payable | 47/48 | €912,855 | €2,110,911 | +€1.2m | +131.2% |
| Accrued charges and deferred income | 492/3 | €10,269 | €10,122 | -€147 | -1.4% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €82 | -€168 | -67.2% |
| Other operating charges | 640/8 | €8,481 | €23,401 | +€14,920 | +175.9% |
| Non-recurring operating charges | 66A | - | €1,307 | +€1,307 | |
| Gross operating margin | 9900 | €93,776 | €215,666 | +€121,889 | +130.0% |
| Operating profit (loss) | 9901 | €85,046 | €190,875 | +€105,830 | +124.4% |
| Financial charges | 65/66B | €195,220 | €150,670 | -€44,550 | -22.8% |
| Recurring financial charges | 65 | €195,220 | €150,670 | -€44,550 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | -€110,174 | €40,205 | +€150,380 | |
| Profit (loss) for the period | 9904 | -€110,174 | €40,205 | +€150,380 | |
| Profit (loss) for the period to be appropriated | 9905 | -€110,174 | €40,205 | +€150,380 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.