CASELIA DEVELOPMENT: 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.
CASELIA DEVELOPMENT
Largest movements
- Receivables after one year +€258,916
up €258,916 (+4.1%), from €6.2m to €6.5m
- Receivables within one year +€212,625
up €212,625 (+42.0%), from €506,805 to €719,429
of which Other amounts receivable: +€124,800
- Other debts +€501,722
up €501,722 (+12.9%), from €3.9m to €4.4m
- Debts after one year +€179,180
up €179,180 (+3.7%), from €4.9m to €5.1m
- Gross operating margin -€273,899
down €273,899 (-37.6%), from €728,529 to €454,630
- Financial income +€76,116
up €76,116 (+41.6%), from €182,801 to €258,916
- Financial charges -€12,518
down €12,518 (-2.1%), from €600,321 to €587,803
- Taxes -€9,394
down €9,394 (-22.2%), from €42,242 to €32,848
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 | €15,717,084 | €16,396,053 | +€678,969 | +4.3% |
| Current assets | 29/58 | €15,717,084 | €16,396,053 | +€678,969 | +4.3% |
| Amounts receivable after more than one year | 29 | €6,246,909 | €6,505,826 | +€258,916 | +4.1% |
| Other amounts receivable | 291 | €6,246,909 | €6,505,826 | +€258,916 | +4.1% |
| Stocks and contracts in progress | 3 | €8,795,070 | €8,913,773 | +€118,703 | +1.3% |
| Stocks | 30/36 | €8,795,070 | €8,913,773 | +€118,703 | +1.3% |
| Amounts receivable within one year | 40/41 | €506,805 | €719,429 | +€212,625 | +42.0% |
| Trade receivables | 40 | €11,805 | €99,629 | +€87,825 | +744.0% |
| Other amounts receivable | 41 | €495,000 | €619,800 | +€124,800 | +25.2% |
| Cash at bank and in hand | 54/58 | €152,272 | €242,453 | +€90,181 | +59.2% |
| Deferred charges and accrued income | 490/1 | €16,029 | €14,572 | -€1,457 | -9.1% |
| Total equity and liabilities | 10/49 | €15,717,084 | €16,396,053 | +€678,969 | +4.3% |
| Equity | 10/15 | €905,929 | €996,165 | +€90,236 | +10.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €795,929 | €886,165 | +€90,236 | +11.3% |
| Amounts payable | 17/49 | €14,811,155 | €15,399,888 | +€588,733 | +4.0% |
| Amounts payable after more than one year | 17 | €4,902,874 | €5,082,055 | +€179,180 | +3.7% |
| Other amounts payable | 178/9 | €4,902,874 | €5,082,055 | +€179,180 | +3.7% |
| Amounts payable within one year | 42/48 | €9,879,331 | €10,294,961 | +€415,629 | +4.2% |
| Financial debts | 43 | €5,914,000 | €5,782,000 | -€132,000 | -2.2% |
| Credit institutions | 430/8 | €5,914,000 | €5,782,000 | -€132,000 | -2.2% |
| Trade debts | 44 | €1,251 | €11,810 | +€10,559 | +843.9% |
| Suppliers | 440/4 | €1,251 | €11,810 | +€10,559 | +843.9% |
| Advances received on contracts in progress | 46 | €22,500 | €25,000 | +€2,500 | +11.1% |
| Taxes, remuneration and social security | 45 | €42,242 | €75,090 | +€32,848 | +77.8% |
| Taxes | 450/3 | €42,242 | €75,090 | +€32,848 | +77.8% |
| Other amounts payable | 47/48 | €3,899,338 | €4,401,060 | +€501,722 | +12.9% |
| Accrued charges and deferred income | 492/3 | €28,950 | €22,873 | -€6,076 | -21.0% |
| Other operating charges | 640/8 | €3,185 | €2,659 | -€526 | -16.5% |
| Gross operating margin | 9900 | €728,529 | €454,630 | -€273,899 | -37.6% |
| Operating profit (loss) | 9901 | €725,344 | €451,970 | -€273,374 | -37.7% |
| Financial income | 75/76B | €182,801 | €258,916 | +€76,116 | +41.6% |
| Recurring financial income | 75 | €182,801 | €258,916 | +€76,116 | +41.6% |
| Financial charges | 65/66B | €600,321 | €587,803 | -€12,518 | -2.1% |
| Recurring financial charges | 65 | €600,321 | €587,803 | -€12,518 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €307,823 | €123,083 | -€184,739 | -60.0% |
| Income taxes | 67/77 | €42,242 | €32,848 | -€9,394 | -22.2% |
| Profit (loss) for the period | 9904 | €265,581 | €90,236 | -€175,345 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €265,581 | €90,236 | -€175,345 | -66.0% |
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 9 October 2026 via checked.be.