CASE INTERNATIONAL: 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.
CASE INTERNATIONAL
Largest movements
- Tangible fixed assets -€23,372
down €23,372 (-12.3%), from €190,325 to €166,953
of which Land and buildings: -€22,793
- Cash -€3,689
down €3,689 (-27.0%), from €13,678 to €9,989
mainly Net result for the year (-€25,533) and Current investments (-€2,109)
- Current investments +€2,109
up €2,109 (+69.1%), from €3,054 to €5,163
- Profit (loss) carried forward -€25,533
down €25,533 (-4.2%), from -€602,797 to -€628,330
- Other debts +€2,268
up €2,268 (+0.4%), from €595,045 to €597,313
- Depreciation -€3,230
down €3,230 (-12.1%), from €26,602 to €23,372
- Gross operating margin -€1,849
down €1,849 (-31.2%), from €5,926 to €4,077
- Other operating charges +€486
up €486 (+8.8%), from €5,537 to €6,023
- Financial charges -€73
down €73 (-21.2%), from €346 to €272
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 | €207,695 | €183,648 | -€24,047 | -11.6% |
| Fixed assets | 21/28 | €190,325 | €166,953 | -€23,372 | -12.3% |
| Tangible fixed assets | 22/27 | €190,325 | €166,953 | -€23,372 | -12.3% |
| Land and buildings | 22 | €187,600 | €164,807 | -€22,793 | -12.1% |
| Plant, machinery and equipment | 23 | €2,725 | €2,147 | -€578 | -21.2% |
| Current assets | 29/58 | €17,370 | €16,694 | -€676 | -3.9% |
| Amounts receivable within one year | 40/41 | €637 | €1,542 | +€904 | +141.9% |
| Trade receivables | 40 | €637 | €1,542 | +€904 | +141.9% |
| Current investments | 50/53 | €3,054 | €5,163 | +€2,109 | +69.1% |
| Cash at bank and in hand | 54/58 | €13,678 | €9,989 | -€3,689 | -27.0% |
| Total equity and liabilities | 10/49 | €207,695 | €183,648 | -€24,047 | -11.6% |
| Equity | 10/15 | -€588,762 | -€614,295 | -€25,533 | -4.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,535 | €1,535 | = | 0.0% |
| Distributable reserves | 133 | €1,535 | €1,535 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€602,797 | -€628,330 | -€25,533 | -4.2% |
| Amounts payable | 17/49 | €796,457 | €797,943 | +€1,486 | +0.2% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €596,457 | €597,943 | +€1,486 | +0.2% |
| Trade debts | 44 | €1,412 | €630 | -€782 | -55.4% |
| Suppliers | 440/4 | €1,412 | €630 | -€782 | -55.4% |
| Other amounts payable | 47/48 | €595,045 | €597,313 | +€2,268 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,602 | €23,372 | -€3,230 | -12.1% |
| Other operating charges | 640/8 | €5,537 | €6,023 | +€486 | +8.8% |
| Gross operating margin | 9900 | €5,926 | €4,077 | -€1,849 | -31.2% |
| Operating profit (loss) | 9901 | -€26,212 | -€25,318 | +€894 | +3.4% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €346 | €272 | -€73 | -21.2% |
| Recurring financial charges | 65 | €346 | €272 | -€73 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,558 | -€25,533 | +€1,025 | +3.9% |
| Profit (loss) for the period | 9904 | -€26,558 | -€25,533 | +€1,025 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,558 | -€25,533 | +€1,025 | +3.9% |
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.