CASASHANGRI: 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.
CASASHANGRI
Largest movements
- Tangible fixed assets -€30,186
down €30,186 (-11.3%), from €267,893 to €237,707
of which Leasing and similar rights: -€22,095
- Stocks and contracts +€13,463
up €13,463 (+29.8%), from €45,240 to €58,703
- Debts after one year -€25,141
down €25,141 (-11.9%), from €211,151 to €186,009
- Other debts +€14,026
up €14,026 (+26.9%), from €52,208 to €66,233
- Tax, wage and social debts -€6,923
down €6,923 (-76.7%), from €9,028 to €2,104
of which Taxes: -€7,211
- Trade debts -€4,261
down €4,261 (-15.4%), from €27,630 to €23,368
- Gross operating margin +€18,811
up €18,811 (+64.1%), from €29,368 to €48,179
- Depreciation +€7,897
up €7,897 (+28.5%), from €27,669 to €35,566
- Financial charges +€2,964
up €2,964 (+60.4%), from €4,907 to €7,871
- Other operating charges -€1,636
down €1,636 (-36.4%), from €4,495 to €2,859
- Taxes +€1,457
up €1,457 (+1,005%), from €145 to €1,602
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 | €355,405 | €330,702 | -€24,703 | -7.0% |
| Fixed assets | 21/28 | €271,028 | €237,707 | -€33,321 | -12.3% |
| Tangible fixed assets | 22/27 | €267,893 | €237,707 | -€30,186 | -11.3% |
| Land and buildings | 22 | €205,816 | €196,472 | -€9,345 | -4.5% |
| Plant, machinery and equipment | 23 | €2,233 | €1,993 | -€240 | -10.7% |
| Furniture and vehicles | 24 | €3,832 | €5,326 | +€1,494 | +39.0% |
| Leasing and similar rights | 25 | €56,012 | €33,916 | -€22,095 | -39.4% |
| Financial fixed assets | 28 | €3,135 | - | -€3,135 | |
| Current assets | 29/58 | €84,377 | €92,995 | +€8,618 | +10.2% |
| Stocks and contracts in progress | 3 | €45,240 | €58,703 | +€13,463 | +29.8% |
| Stocks | 30/36 | €45,240 | €58,703 | +€13,463 | +29.8% |
| Amounts receivable within one year | 40/41 | €34,937 | €31,990 | -€2,947 | -8.4% |
| Trade receivables | 40 | €34,206 | €26,925 | -€7,280 | -21.3% |
| Other amounts receivable | 41 | €731 | €5,065 | +€4,334 | +593% |
| Cash at bank and in hand | 54/58 | €2,059 | - | -€2,059 | |
| Deferred charges and accrued income | 490/1 | €2,141 | €2,303 | +€161 | +7.5% |
| Total equity and liabilities | 10/49 | €355,405 | €330,702 | -€24,703 | -7.0% |
| Equity | 10/15 | €27,403 | €27,845 | +€441 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,637 | €16,637 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €14,777 | €14,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,833 | -€7,392 | +€441 | +5.6% |
| Amounts payable | 17/49 | €328,001 | €302,857 | -€25,144 | -7.7% |
| Amounts payable after more than one year | 17 | €211,151 | €186,009 | -€25,141 | -11.9% |
| Financial debts | 170/4 | €211,151 | €186,009 | -€25,141 | -11.9% |
| Amounts payable within one year | 42/48 | €116,850 | €116,848 | -€3 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | €27,986 | €25,141 | -€2,844 | -10.2% |
| Trade debts | 44 | €27,630 | €23,368 | -€4,261 | -15.4% |
| Suppliers | 440/4 | €27,630 | €23,368 | -€4,261 | -15.4% |
| Taxes, remuneration and social security | 45 | €9,028 | €2,104 | -€6,923 | -76.7% |
| Taxes | 450/3 | €9,028 | €1,816 | -€7,211 | -79.9% |
| Remuneration and social security | 454/9 | - | €288 | +€288 | |
| Other amounts payable | 47/48 | €52,208 | €66,233 | +€14,026 | +26.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,669 | €35,566 | +€7,897 | +28.5% |
| Other operating charges | 640/8 | €4,495 | €2,859 | -€1,636 | -36.4% |
| Gross operating margin | 9900 | €29,368 | €48,179 | +€18,811 | +64.1% |
| Operating profit (loss) | 9901 | -€2,796 | €9,754 | +€12,549 | |
| Financial income | 75/76B | €14 | €161 | +€147 | +1,051% |
| Recurring financial income | 75 | €14 | €161 | +€147 | +1,051% |
| Financial charges | 65/66B | €4,907 | €7,871 | +€2,964 | +60.4% |
| Recurring financial charges | 65 | €4,907 | €7,871 | +€2,964 | +60.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,688 | €2,044 | +€9,732 | |
| Income taxes | 67/77 | €145 | €1,602 | +€1,457 | +1,005% |
| Profit (loss) for the period | 9904 | -€7,833 | €441 | +€8,275 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,833 | €441 | +€8,275 |
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 21 October 2026 via checked.be.