CASAMATA: 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.
CASAMATA
Largest movements
- Deferred charges and accrued income -€6,005
down €6,005 (-63.2%), from €9,501 to €3,496
- Tangible fixed assets +€3,563
up €3,563 (+9.8%), from €36,350 to €39,913
of which Other tangible fixed assets: +€13,306
- Receivables within one year +€1,194
up €1,194 (+26.3%), from €4,544 to €5,738
- Advances received -€13,792
down €13,792 (-83.8%), from €16,449 to €2,658
- Debts after one year +€9,400
new in 2025: €9,400
- Current portion of long-term debt +€3,360
new in 2025: €3,360
- Tax, wage and social debts +€1,126
up €1,126 (+31.3%), from €3,600 to €4,726
- Gross operating margin +€15,893
up €15,893, from -€416 to €15,477
- Taxes +€3,035
up €3,035 (+198.8%), from €1,526 to €4,561
- Financial charges +€797
up €797 (+39.6%), from €2,011 to €2,808
- Depreciation +€356
up €356 (+6.1%), from €5,869 to €6,225
- Other operating charges +€175
up €175 (+10.6%), from €1,641 to €1,816
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,582 | €71,335 | -€1,247 | -1.7% |
| Fixed assets | 21/28 | €36,810 | €40,373 | +€3,563 | +9.7% |
| Tangible fixed assets | 22/27 | €36,350 | €39,913 | +€3,563 | +9.8% |
| Land and buildings | 22 | €16,350 | €15,300 | -€1,050 | -6.4% |
| Plant, machinery and equipment | 23 | €2,097 | €723 | -€1,375 | -65.5% |
| Furniture and vehicles | 24 | €11,479 | €4,161 | -€7,318 | -63.8% |
| Other tangible fixed assets | 26 | €6,424 | €19,730 | +€13,306 | +207.1% |
| Financial fixed assets | 28 | €459 | €459 | = | 0.0% |
| Current assets | 29/58 | €35,773 | €30,962 | -€4,810 | -13.4% |
| Stocks and contracts in progress | 3 | €21,728 | €21,728 | = | 0.0% |
| Stocks | 30/36 | €21,728 | €21,728 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,544 | €5,738 | +€1,194 | +26.3% |
| Other amounts receivable | 41 | €4,544 | €5,738 | +€1,194 | +26.3% |
| Deferred charges and accrued income | 490/1 | €9,501 | €3,496 | -€6,005 | -63.2% |
| Total equity and liabilities | 10/49 | €72,582 | €71,335 | -€1,247 | -1.7% |
| Equity | 10/15 | €32,739 | €32,806 | +€68 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,539 | €26,606 | +€68 | +0.3% |
| Distributable reserves | 133 | €26,539 | €26,606 | +€68 | +0.3% |
| Amounts payable | 17/49 | €39,844 | €38,529 | -€1,315 | -3.3% |
| Amounts payable after more than one year | 17 | - | €9,400 | +€9,400 | |
| Financial debts | 170/4 | - | €9,400 | +€9,400 | |
| Amounts payable within one year | 42/48 | €39,089 | €28,136 | -€10,953 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | - | €3,360 | +€3,360 | |
| Financial debts | 43 | €7,357 | €6,677 | -€680 | -9.2% |
| Credit institutions | 430/8 | €7,357 | €6,677 | -€680 | -9.2% |
| Trade debts | 44 | €3,377 | €3,079 | -€297 | -8.8% |
| Suppliers | 440/4 | €3,377 | €3,079 | -€297 | -8.8% |
| Advances received on contracts in progress | 46 | €16,449 | €2,658 | -€13,792 | -83.8% |
| Taxes, remuneration and social security | 45 | €3,600 | €4,726 | +€1,126 | +31.3% |
| Taxes | 450/3 | €3,600 | €4,726 | +€1,126 | +31.3% |
| Other amounts payable | 47/48 | €8,305 | €7,635 | -€670 | -8.1% |
| Accrued charges and deferred income | 492/3 | €755 | €993 | +€238 | +31.6% |
| Non-recurring operating income | 76A | - | €13,797 | +€13,797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,869 | €6,225 | +€356 | +6.1% |
| Other operating charges | 640/8 | €1,641 | €1,816 | +€175 | +10.6% |
| Gross operating margin | 9900 | -€416 | €15,477 | +€15,893 | |
| Operating profit (loss) | 9901 | -€7,927 | €7,436 | +€15,362 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,011 | €2,808 | +€797 | +39.6% |
| Recurring financial charges | 65 | €2,011 | €2,808 | +€797 | +39.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,938 | €4,628 | +€14,566 | |
| Income taxes | 67/77 | €1,526 | €4,561 | +€3,035 | +198.8% |
| Profit (loss) for the period | 9904 | -€11,464 | €68 | +€11,531 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,464 | €68 | +€11,531 |
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 12 October 2026 via checked.be.