CASETTA CASETTA: 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.
CASETTA CASETTA
Largest movements
- Tangible fixed assets -€11,936
down €11,936 (-17.0%), from €70,400 to €58,464
of which Other tangible fixed assets: -€7,728
- Financial fixed assets -€1,200
down €1,200 (-100.0%), from €1,200 to €0
- Stocks and contracts -€1,027
down €1,027 (-63.8%), from €1,608 to €582
- Profit (loss) carried forward -€33,508
down €33,508 (-47.2%), from -€70,937 to -€104,445
- Other debts +€28,445
up €28,445 (+122.4%), from €23,230 to €51,675
- Debts after one year -€13,996
down €13,996 (-17.1%), from €81,868 to €67,873
- Trade debts +€3,338
up €3,338 (+31.1%), from €10,728 to €14,066
- Gross operating margin +€6,176
up €6,176 (+31.9%), from -€19,330 to -€13,154
- Other operating charges +€1,933
up €1,933 (+223.2%), from €866 to €2,799
- Depreciation +€1,181
up €1,181 (+9.6%), from €12,264 to €13,445
- Staff costs +€350
up €350, from €0 to €350
- Financial charges -€255
down €255 (-6.3%), from €4,018 to €3,763
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 | €74,991 | €60,026 | -€14,964 | -20.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €71,600 | €58,464 | -€13,136 | -18.3% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €70,400 | €58,464 | -€11,936 | -17.0% |
| Plant, machinery and equipment | 23 | €11,694 | €8,787 | -€2,907 | -24.9% |
| Furniture and vehicles | 24 | €6,941 | €5,640 | -€1,301 | -18.7% |
| Other tangible fixed assets | 26 | €51,765 | €44,037 | -€7,728 | -14.9% |
| Financial fixed assets | 28 | €1,200 | €0 | -€1,200 | -100.0% |
| Current assets | 29/58 | €3,391 | €1,562 | -€1,829 | -53.9% |
| Stocks and contracts in progress | 3 | €1,608 | €582 | -€1,027 | -63.8% |
| Stocks | 30/36 | €1,608 | €582 | -€1,027 | -63.8% |
| Amounts receivable within one year | 40/41 | €779 | €442 | -€336 | -43.2% |
| Trade receivables | 40 | €779 | €391 | -€388 | -49.8% |
| Other amounts receivable | 41 | €0 | €51 | +€51 | |
| Cash at bank and in hand | 54/58 | €518 | €0 | -€518 | -100.0% |
| Deferred charges and accrued income | 490/1 | €486 | €538 | +€52 | +10.8% |
| Total equity and liabilities | 10/49 | €74,991 | €60,026 | -€14,964 | -20.0% |
| Equity | 10/15 | -€55,937 | -€89,445 | -€33,508 | -59.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,937 | -€104,445 | -€33,508 | -47.2% |
| Amounts payable | 17/49 | €130,928 | €149,471 | +€18,544 | +14.2% |
| Amounts payable after more than one year | 17 | €81,868 | €67,873 | -€13,996 | -17.1% |
| Financial debts | 170/4 | €81,868 | €67,873 | -€13,996 | -17.1% |
| Amounts payable within one year | 42/48 | €49,059 | €81,599 | +€32,540 | +66.3% |
| Current portion of amounts payable after more than one year | 42 | €13,571 | €13,996 | +€425 | +3.1% |
| Financial debts | 43 | €913 | €1,295 | +€382 | +41.8% |
| Credit institutions | 430/8 | €913 | €1,295 | +€382 | +41.8% |
| Trade debts | 44 | €10,728 | €14,066 | +€3,338 | +31.1% |
| Suppliers | 440/4 | €10,728 | €14,066 | +€3,338 | +31.1% |
| Taxes, remuneration and social security | 45 | €617 | €567 | -€49 | -8.0% |
| Taxes | 450/3 | €617 | €567 | -€49 | -8.0% |
| Other amounts payable | 47/48 | €23,230 | €51,675 | +€28,445 | +122.4% |
| Remuneration, social security and pensions | 62 | €0 | €350 | +€350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,264 | €13,445 | +€1,181 | +9.6% |
| Other operating charges | 640/8 | €866 | €2,799 | +€1,933 | +223.2% |
| Gross operating margin | 9900 | -€19,330 | -€13,154 | +€6,176 | +31.9% |
| Operating profit (loss) | 9901 | -€32,460 | -€29,748 | +€2,712 | +8.4% |
| Financial income | 75/76B | €0 | €144 | +€144 | +143880.0% |
| Recurring financial income | 75 | €0 | €144 | +€144 | +143880.0% |
| Financial charges | 65/66B | €4,018 | €3,763 | -€255 | -6.3% |
| Recurring financial charges | 65 | €4,018 | €3,763 | -€255 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€36,478 | -€33,367 | +€3,111 | +8.5% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€36,618 | -€33,508 | +€3,109 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,618 | -€33,508 | +€3,109 | +8.5% |
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 12 October 2026 via checked.be.