CASAMI: 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.
CASAMI
Largest movements
- Current investments +€36,848
up €36,848 (+43.5%), from €84,778 to €121,626
- Tangible fixed assets -€34,100
down €34,100 (-30.5%), from €111,908 to €77,809
- Cash +€30,843
up €30,843 (+7.4%), from €414,572 to €445,416
mainly Net result for the year (+€280,680) and Depreciation (+€41,127)
- Receivables within one year +€9,587
up €9,587 (+52.9%), from €18,141 to €27,728
of which Other amounts receivable: +€5,781
- Profit (loss) carried forward +€40,680
up €40,680 (+12.9%), from €315,896 to €356,576
- Trade debts -€11,287
down €11,287 (-90.1%), from €12,532 to €1,245
- Other debts +€8,768
up €8,768 (+3.3%), from €269,453 to €278,221
- Gross operating margin +€62,967
up €62,967 (+8.3%), from €762,324 to €825,291
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 | €656,724 | €702,711 | +€45,987 | +7.0% |
| Fixed assets | 21/28 | €111,908 | €77,809 | -€34,100 | -30.5% |
| Tangible fixed assets | 22/27 | €111,908 | €77,809 | -€34,100 | -30.5% |
| Plant, machinery and equipment | 23 | €28,597 | €20,060 | -€8,536 | -29.9% |
| Furniture and vehicles | 24 | €45,062 | €29,768 | -€15,294 | -33.9% |
| Other tangible fixed assets | 26 | €38,250 | €27,981 | -€10,269 | -26.8% |
| Current assets | 29/58 | €544,815 | €624,902 | +€80,086 | +14.7% |
| Stocks and contracts in progress | 3 | €25,065 | €29,946 | +€4,881 | +19.5% |
| Stocks | 30/36 | €25,065 | €29,946 | +€4,881 | +19.5% |
| Amounts receivable within one year | 40/41 | €18,141 | €27,728 | +€9,587 | +52.9% |
| Trade receivables | 40 | €300 | €4,106 | +€3,806 | +1268.8% |
| Other amounts receivable | 41 | €17,841 | €23,622 | +€5,781 | +32.4% |
| Current investments | 50/53 | €84,778 | €121,626 | +€36,848 | +43.5% |
| Cash at bank and in hand | 54/58 | €414,572 | €445,416 | +€30,843 | +7.4% |
| Deferred charges and accrued income | 490/1 | €2,259 | €187 | -€2,073 | -91.7% |
| Total equity and liabilities | 10/49 | €656,724 | €702,711 | +€45,987 | +7.0% |
| Equity | 10/15 | €343,396 | €384,076 | +€40,680 | +11.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €315,896 | €356,576 | +€40,680 | +12.9% |
| Amounts payable | 17/49 | €313,328 | €318,634 | +€5,307 | +1.7% |
| Amounts payable within one year | 42/48 | €313,328 | €318,634 | +€5,307 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €5,053 | +€5,053 | |
| Credit institutions | 430/8 | - | €5,053 | +€5,053 | |
| Trade debts | 44 | €12,532 | €1,245 | -€11,287 | -90.1% |
| Suppliers | 440/4 | €12,532 | €1,245 | -€11,287 | -90.1% |
| Taxes, remuneration and social security | 45 | €31,343 | €34,116 | +€2,773 | +8.8% |
| Taxes | 450/3 | €12,458 | €13,229 | +€771 | +6.2% |
| Remuneration and social security | 454/9 | €18,885 | €20,886 | +€2,002 | +10.6% |
| Other amounts payable | 47/48 | €269,453 | €278,221 | +€8,768 | +3.3% |
| Remuneration, social security and pensions | 62 | €489,784 | €489,854 | +€70 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,031 | €41,127 | -€6,904 | -14.4% |
| Other operating charges | 640/8 | €1,595 | €1,550 | -€45 | -2.8% |
| Gross operating margin | 9900 | €762,324 | €825,291 | +€62,967 | +8.3% |
| Operating profit (loss) | 9901 | €222,914 | €292,761 | +€69,847 | +31.3% |
| Financial income | 75/76B | €3,556 | €10,439 | +€6,883 | +193.5% |
| Recurring financial income | 75 | €3,556 | €10,439 | +€6,883 | +193.5% |
| Financial charges | 65/66B | €2,628 | €4,967 | +€2,339 | +89.0% |
| Recurring financial charges | 65 | €2,628 | €4,967 | +€2,339 | +89.0% |
| Profit (loss) for the period before taxes | 9903 | €223,842 | €298,232 | +€74,390 | +33.2% |
| Income taxes | 67/77 | €12,417 | €17,552 | +€5,135 | +41.4% |
| Profit (loss) for the period | 9904 | €211,425 | €280,680 | +€69,256 | +32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €211,425 | €280,680 | +€69,256 | +32.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.