CASAMIVA: 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.
CASAMIVA
Largest movements
- Cash +€723,562
up €723,562 (+255%), from €283,702 to €1.0m
mainly Depreciation (+€446,314) and Receivables within one year (+€223,205)
- Tangible fixed assets -€237,702
down €237,702 (-5.4%), from €4.4m to €4.1m
of which Land and buildings: -€218,211
- Receivables within one year -€223,205
down €223,205 (-79.2%), from €281,882 to €58,677
of which Other amounts receivable: -€190,552
- Other debts +€152,049
up €152,049 (+16.4%), from €926,386 to €1.1m
- Trade debts +€71,875
up €71,875 (+6,321%), from €1,137 to €73,012
- Gross operating margin +€41,925
up €41,925 (+6.2%), from €675,673 to €717,598
- Financial charges -€18,516
down €18,516 (-8.0%), from €231,884 to €213,368
- Depreciation +€8,634
up €8,634 (+2.0%), from €437,680 to €446,314
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 | €5,946,430 | €6,205,926 | +€259,496 | +4.4% |
| Fixed assets | 21/28 | €4,376,459 | €4,138,757 | -€237,702 | -5.4% |
| Tangible fixed assets | 22/27 | €4,376,459 | €4,138,757 | -€237,702 | -5.4% |
| Land and buildings | 22 | €3,663,265 | €3,445,054 | -€218,211 | -6.0% |
| Plant, machinery and equipment | 23 | €713,193 | €693,703 | -€19,490 | -2.7% |
| Current assets | 29/58 | €1,569,971 | €2,067,168 | +€497,198 | +31.7% |
| Amounts receivable within one year | 40/41 | €281,882 | €58,677 | -€223,205 | -79.2% |
| Trade receivables | 40 | €43,980 | €11,327 | -€32,653 | -74.2% |
| Other amounts receivable | 41 | €237,902 | €47,350 | -€190,552 | -80.1% |
| Current investments | 50/53 | €1,000,000 | €1,000,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €283,702 | €1,007,263 | +€723,562 | +255% |
| Deferred charges and accrued income | 490/1 | €4,388 | €1,228 | -€3,159 | -72.0% |
| Total equity and liabilities | 10/49 | €5,946,430 | €6,205,926 | +€259,496 | +4.4% |
| Equity | 10/15 | €2,787,171 | €2,841,755 | +€54,584 | +2.0% |
| Contributions | 10/11 | €18,234 | €18,234 | = | 0.0% |
| Reserves | 13 | €2,768,937 | €2,823,521 | +€54,584 | +2.0% |
| Tax-exempt reserves | 132 | €76,153 | €82,508 | +€6,355 | +8.3% |
| Distributable reserves | 133 | €2,692,783 | €2,741,013 | +€48,229 | +1.8% |
| Investment grants | 15 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €3,159,259 | €3,364,171 | +€204,912 | +6.5% |
| Amounts payable after more than one year | 17 | €2,000,000 | €2,000,000 | = | 0.0% |
| Financial debts | 170/4 | €2,000,000 | €2,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €927,523 | €1,151,446 | +€223,923 | +24.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,137 | €73,012 | +€71,875 | +6,321% |
| Suppliers | 440/4 | €1,137 | €73,012 | +€71,875 | +6,321% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €926,386 | €1,078,435 | +€152,049 | +16.4% |
| Accrued charges and deferred income | 492/3 | €231,736 | €212,724 | -€19,011 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €437,680 | €446,314 | +€8,634 | +2.0% |
| Other operating charges | 640/8 | €28,192 | €28,735 | +€543 | +1.9% |
| Gross operating margin | 9900 | €675,673 | €717,598 | +€41,925 | +6.2% |
| Operating profit (loss) | 9901 | €209,802 | €242,549 | +€32,748 | +15.6% |
| Financial income | 75/76B | €38,127 | €35,364 | -€2,763 | -7.2% |
| Recurring financial income | 75 | €38,127 | €35,364 | -€2,763 | -7.2% |
| Financial charges | 65/66B | €231,884 | €213,368 | -€18,516 | -8.0% |
| Recurring financial charges | 65 | €231,884 | €213,368 | -€18,516 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €16,045 | €64,545 | +€48,501 | +302% |
| Income taxes | 67/77 | €4,991 | €9,961 | +€4,970 | +99.6% |
| Profit (loss) for the period | 9904 | €11,054 | €54,584 | +€43,530 | +394% |
| Transfer to tax-exempt reserves | 689 | €21,010 | €6,355 | -€14,655 | -69.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,956 | €48,229 | +€58,185 |
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 22 October 2026 via checked.be.