CASAYUDA: what changed
Two fiscal 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.
CASAYUDA
Largest movements
- Tangible fixed assets +€1.7m
up €1.7m (+144.9%), from €1.2m to €2.9m
of which Land and buildings: +€1.7m
- Cash -€1.5m
down €1.5m (-64.8%), from €2.3m to €822,899
mainly Investment in fixed assets (net) (-€1.8m) and Tax, wage and social debts (-€367,567)
- Current investments -€111,035
down €111,035 (-4.4%), from €2.5m to €2.4m
- Debts after one year +€857,116
up €857,116 (+308.2%), from €278,066 to €1.1m
- Reserves -€462,565
down €462,565 (-9.8%), from €4.7m to €4.2m
- Tax, wage and social debts -€367,567
down €367,567 (-99.4%), from €369,887 to €2,320
- Depreciation +€71,242
up €71,242 (+392.8%), from €18,135 to €89,377
- Gross operating margin -€69,212
down €69,212, from €41,146 to -€28,066
- Financial income -€58,200
down €58,200 (-30.2%), from €192,754 to €134,554
- Financial charges +€40,719
up €40,719 (+623.2%), from €6,534 to €47,253
- Taxes -€14,850
down €14,850 (-96.1%), from €15,448 to €598
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 | €6,948,057 | €7,006,074 | +€58,017 | +0.8% |
| Fixed assets | 21/28 | €1,201,689 | €2,941,632 | +€1.7m | +144.8% |
| Tangible fixed assets | 22/27 | €1,200,689 | €2,940,632 | +€1.7m | +144.9% |
| Land and buildings | 22 | €1,091,421 | €2,787,668 | +€1.7m | +155.4% |
| Plant, machinery and equipment | 23 | €0 | €3,457 | +€3,457 | |
| Furniture and vehicles | 24 | €109,268 | €149,507 | +€40,239 | +36.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €5,746,368 | €4,064,442 | -€1.7m | -29.3% |
| Amounts receivable after more than one year | 29 | €745,681 | €703,608 | -€42,072 | -5.6% |
| Other amounts receivable | 291 | €745,681 | €703,608 | -€42,072 | -5.6% |
| Amounts receivable within one year | 40/41 | €151,822 | €137,072 | -€14,750 | -9.7% |
| Trade receivables | 40 | €42,475 | €1,815 | -€40,660 | -95.7% |
| Other amounts receivable | 41 | €109,346 | €135,257 | +€25,911 | +23.7% |
| Current investments | 50/53 | €2,507,280 | €2,396,244 | -€111,035 | -4.4% |
| Cash at bank and in hand | 54/58 | €2,338,108 | €822,899 | -€1.5m | -64.8% |
| Deferred charges and accrued income | 490/1 | €3,479 | €4,619 | +€1,140 | +32.8% |
| Total equity and liabilities | 10/49 | €6,948,057 | €7,006,074 | +€58,017 | +0.8% |
| Equity | 10/15 | €6,259,568 | €5,797,003 | -€462,565 | -7.4% |
| Contributions | 10/11 | €1,549,800 | €1,549,800 | = | 0.0% |
| Reserves | 13 | €4,709,768 | €4,247,203 | -€462,565 | -9.8% |
| Distributable reserves | 133 | €4,709,768 | €4,247,203 | -€462,565 | -9.8% |
| Amounts payable | 17/49 | €688,489 | €1,209,070 | +€520,581 | +75.6% |
| Amounts payable after more than one year | 17 | €278,066 | €1,135,183 | +€857,116 | +308.2% |
| Financial debts | 170/4 | €278,066 | €1,135,183 | +€857,116 | +308.2% |
| Amounts payable within one year | 42/48 | €409,673 | €73,887 | -€335,785 | -82.0% |
| Current portion of amounts payable after more than one year | 42 | €16,243 | €67,839 | +€51,596 | +317.7% |
| Trade debts | 44 | €22,726 | €3,093 | -€19,633 | -86.4% |
| Suppliers | 440/4 | €22,726 | €3,093 | -€19,633 | -86.4% |
| Taxes, remuneration and social security | 45 | €369,887 | €2,320 | -€367,567 | -99.4% |
| Taxes | 450/3 | €369,887 | €2,320 | -€367,567 | -99.4% |
| Other amounts payable | 47/48 | €816 | €635 | -€181 | -22.2% |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,135 | €89,377 | +€71,242 | +392.8% |
| Other operating charges | 640/8 | €2,322 | €8,586 | +€6,265 | +269.8% |
| Non-recurring operating charges | 66A | €147,006 | €223,238 | +€76,232 | +51.9% |
| Gross operating margin | 9900 | €41,146 | -€28,066 | -€69,212 | |
| Operating profit (loss) | 9901 | -€126,318 | -€349,267 | -€222,949 | -176.5% |
| Financial income | 75/76B | €192,754 | €134,554 | -€58,200 | -30.2% |
| Recurring financial income | 75 | €192,754 | €134,554 | -€58,200 | -30.2% |
| Financial charges | 65/66B | €6,534 | €47,253 | +€40,719 | +623.2% |
| Recurring financial charges | 65 | €6,534 | €47,253 | +€40,719 | +623.2% |
| Profit (loss) for the period before taxes | 9903 | €59,902 | -€261,966 | -€321,868 | |
| Income taxes | 67/77 | €15,448 | €598 | -€14,850 | -96.1% |
| Profit (loss) for the period | 9904 | €44,453 | -€262,565 | -€307,018 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,453 | -€262,565 | -€307,018 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.