CASITA: 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.
CASITA
Largest movements
- Tangible fixed assets -€18,249
down €18,249 (-4.8%), from €379,166 to €360,917
of which Land and buildings: -€15,502
- Reserves -€21,127
down €21,127 (-19.6%), from €107,770 to €86,643
of which Distributable reserves: -€21,127
- Debts after one year -€5,068
down €5,068 (-22.1%), from €22,892 to €17,824
- Gross operating margin +€6,741
up €6,741 (+31.2%), from €21,584 to €28,325
- Other operating charges -€1,233
down €1,233 (-15.0%), from €8,245 to €7,012
- Depreciation +€546
up €546 (+3.1%), from €17,703 to €18,249
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 | €499,308 | €480,685 | -€18,623 | -3.7% |
| Fixed assets | 21/28 | €379,185 | €360,936 | -€18,249 | -4.8% |
| Tangible fixed assets | 22/27 | €379,166 | €360,917 | -€18,249 | -4.8% |
| Land and buildings | 22 | €360,553 | €345,051 | -€15,502 | -4.3% |
| Plant, machinery and equipment | 23 | €1,925 | €1,508 | -€416 | -21.6% |
| Other tangible fixed assets | 26 | €16,689 | €14,358 | -€2,331 | -14.0% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €120,123 | €119,749 | -€374 | -0.3% |
| Amounts receivable within one year | 40/41 | €77 | €0 | -€77 | -100% |
| Other amounts receivable | 41 | €77 | €0 | -€77 | -100% |
| Cash at bank and in hand | 54/58 | €120,046 | €119,749 | -€297 | -0.2% |
| Total equity and liabilities | 10/49 | €499,308 | €480,685 | -€18,623 | -3.7% |
| Equity | 10/15 | €468,941 | €450,485 | -€18,456 | -3.9% |
| Contributions | 10/11 | €392,911 | €392,911 | = | 0.0% |
| Capital | 10 | €392,911 | €392,911 | = | 0.0% |
| Issued capital | 100 | €392,911 | €392,911 | = | 0.0% |
| Reserves | 13 | €107,770 | €86,643 | -€21,127 | -19.6% |
| Non-distributable reserves | 130/1 | €39,291 | €39,291 | = | 0.0% |
| Legal reserve | 130 | €39,291 | €39,291 | = | 0.0% |
| Distributable reserves | 133 | €68,479 | €47,352 | -€21,127 | -30.9% |
| Profit (loss) carried forward | 14 | -€31,740 | -€29,069 | +€2,671 | +8.4% |
| Amounts payable | 17/49 | €30,367 | €30,201 | -€166 | -0.5% |
| Amounts payable after more than one year | 17 | €22,892 | €17,824 | -€5,068 | -22.1% |
| Financial debts | 170/4 | €22,892 | €17,824 | -€5,068 | -22.1% |
| Amounts payable within one year | 42/48 | €5,649 | €10,506 | +€4,857 | +86.0% |
| Current portion of amounts payable after more than one year | 42 | €5,002 | €5,068 | +€66 | +1.3% |
| Trade debts | 44 | €647 | €5,438 | +€4,791 | +741% |
| Suppliers | 440/4 | €647 | €5,438 | +€4,791 | +741% |
| Accrued charges and deferred income | 492/3 | €1,826 | €1,871 | +€45 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,703 | €18,249 | +€546 | +3.1% |
| Other operating charges | 640/8 | €8,245 | €7,012 | -€1,233 | -15.0% |
| Gross operating margin | 9900 | €21,584 | €28,325 | +€6,741 | +31.2% |
| Operating profit (loss) | 9901 | -€4,365 | €3,064 | +€7,428 | |
| Financial income | 75/76B | €257 | €258 | +€1 | +0.4% |
| Recurring financial income | 75 | €257 | €258 | +€1 | +0.4% |
| Financial charges | 65/66B | €438 | €651 | +€213 | +48.5% |
| Recurring financial charges | 65 | €438 | €651 | +€213 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,546 | €2,671 | +€7,217 | |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€4,546 | €2,671 | +€7,217 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,546 | €2,671 | +€7,217 |
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.