CASUAL: 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.
CASUAL
Largest movements
- Tangible fixed assets -€5,071
down €5,071 (-23.0%), from €22,084 to €17,013
of which Land and buildings: -€5,422
- Receivables within one year -€2,056
down €2,056 (-97.6%), from €2,106 to €50
of which Other amounts receivable: -€1,725
- Cash +€478
up €478 (+10.9%), from €4,402 to €4,881
mainly Depreciation (+€6,647) and Receivables within one year (+€2,056)
- Debts after one year -€5,566
no longer reported in 2025 (was €5,566)
- Other debts -€1,888
down €1,888 (-27.8%), from €6,800 to €4,912
- Profit (loss) carried forward +€904
up €904 (+5.9%), from -€15,308 to -€14,404
- Current portion of long-term debt -€378
down €378 (-6.4%), from €5,944 to €5,566
- Gross operating margin -€4,576
down €4,576 (-36.9%), from €12,402 to €7,826
- Depreciation +€545
up €545 (+8.9%), from €6,102 to €6,647
- Financial charges -€539
down €539 (-60.3%), from €894 to €355
- Other operating charges -€376
down €376 (-74.9%), from €502 to €126
- Financial income +€193
up €193 (+1430.5%), from €13 to €206
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 | €30,092 | €23,444 | -€6,648 | -22.1% |
| Fixed assets | 21/28 | €22,084 | €17,013 | -€5,071 | -23.0% |
| Tangible fixed assets | 22/27 | €22,084 | €17,013 | -€5,071 | -23.0% |
| Land and buildings | 22 | €20,380 | €14,959 | -€5,422 | -26.6% |
| Plant, machinery and equipment | 23 | €1,704 | €1,539 | -€165 | -9.7% |
| Furniture and vehicles | 24 | - | €515 | +€515 | |
| Current assets | 29/58 | €8,008 | €6,431 | -€1,577 | -19.7% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,106 | €50 | -€2,056 | -97.6% |
| Trade receivables | 40 | €381 | €50 | -€331 | -86.9% |
| Other amounts receivable | 41 | €1,725 | - | -€1,725 | |
| Cash at bank and in hand | 54/58 | €4,402 | €4,881 | +€478 | +10.9% |
| Total equity and liabilities | 10/49 | €30,092 | €23,444 | -€6,648 | -22.1% |
| Equity | 10/15 | €9,482 | €10,386 | +€904 | +9.5% |
| Contributions | 10/11 | €24,790 | €24,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,308 | -€14,404 | +€904 | +5.9% |
| Amounts payable | 17/49 | €20,611 | €13,058 | -€7,552 | -36.6% |
| Amounts payable after more than one year | 17 | €5,566 | - | -€5,566 | |
| Financial debts | 170/4 | €5,566 | - | -€5,566 | |
| Amounts payable within one year | 42/48 | €15,045 | €13,058 | -€1,987 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €5,944 | €5,566 | -€378 | -6.4% |
| Trade debts | 44 | €2,051 | €2,303 | +€251 | +12.2% |
| Suppliers | 440/4 | €2,051 | €2,303 | +€251 | +12.2% |
| Taxes, remuneration and social security | 45 | €250 | €278 | +€28 | +11.2% |
| Taxes | 450/3 | €250 | €278 | +€28 | +11.2% |
| Other amounts payable | 47/48 | €6,800 | €4,912 | -€1,888 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,102 | €6,647 | +€545 | +8.9% |
| Other operating charges | 640/8 | €502 | €126 | -€376 | -74.9% |
| Gross operating margin | 9900 | €12,402 | €7,826 | -€4,576 | -36.9% |
| Operating profit (loss) | 9901 | €5,798 | €1,053 | -€4,746 | -81.8% |
| Financial income | 75/76B | €13 | €206 | +€193 | +1430.5% |
| Recurring financial income | 75 | €13 | €206 | +€193 | +1430.5% |
| Financial charges | 65/66B | €894 | €355 | -€539 | -60.3% |
| Recurring financial charges | 65 | €894 | €355 | -€539 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €4,918 | €904 | -€4,014 | -81.6% |
| Profit (loss) for the period | 9904 | €4,918 | €904 | -€4,014 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,918 | €904 | -€4,014 | -81.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.