EL CASA NOVA: 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.
EL CASA NOVA
Largest movements
- Receivables within one year +€21,715
up €21,715 (+39.5%), from €54,928 to €76,643
of which Trade receivables: +€34,498
- Cash -€20,848
down €20,848 (-44.9%), from €46,415 to €25,566
mainly Investment in fixed assets (net) (-€27,273) and Other debts (-€24,970)
- Tangible fixed assets +€20,532
up €20,532 (+22.0%), from €93,179 to €113,710
of which Furniture and vehicles: +€26,151
- Deferred charges and accrued income +€2,989
up €2,989 (+214%), from €1,398 to €4,387
- Reserves +€41,085
up €41,085 (+28.7%), from €143,039 to €184,124
of which Distributable reserves: +€55,974
- Other debts -€24,970
down €24,970 (-99.8%), from €25,032 to €62
- Tax, wage and social debts +€6,912
up €6,912 (+79.4%), from €8,708 to €15,620
- Gross operating margin +€13,868
up €13,868 (+25.8%), from €53,741 to €67,610
- Taxes +€4,074
up €4,074 (+36.2%), from €11,244 to €15,318
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 | €195,919 | €220,306 | +€24,387 | +12.4% |
| Fixed assets | 21/28 | €93,179 | €113,710 | +€20,532 | +22.0% |
| Tangible fixed assets | 22/27 | €93,179 | €113,710 | +€20,532 | +22.0% |
| Land and buildings | 22 | €93,179 | €87,559 | -€5,619 | -6.0% |
| Furniture and vehicles | 24 | - | €26,151 | +€26,151 | |
| Current assets | 29/58 | €102,740 | €106,596 | +€3,856 | +3.8% |
| Amounts receivable within one year | 40/41 | €54,928 | €76,643 | +€21,715 | +39.5% |
| Trade receivables | 40 | €8,103 | €42,601 | +€34,498 | +426% |
| Other amounts receivable | 41 | €46,824 | €34,042 | -€12,783 | -27.3% |
| Cash at bank and in hand | 54/58 | €46,415 | €25,566 | -€20,848 | -44.9% |
| Deferred charges and accrued income | 490/1 | €1,398 | €4,387 | +€2,989 | +214% |
| Total equity and liabilities | 10/49 | €195,919 | €220,306 | +€24,387 | +12.4% |
| Equity | 10/15 | €161,589 | €202,674 | +€41,085 | +25.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €143,039 | €184,124 | +€41,085 | +28.7% |
| Non-distributable reserves | 130/1 | €14,888 | - | -€14,888 | |
| Reserves not available under the articles | 1311 | €14,888 | - | -€14,888 | |
| Tax-exempt reserves | 132 | €34,953 | €34,953 | = | 0.0% |
| Distributable reserves | 133 | €93,198 | €149,172 | +€55,974 | +60.1% |
| Amounts payable | 17/49 | €34,330 | €17,632 | -€16,698 | -48.6% |
| Amounts payable within one year | 42/48 | €34,330 | €17,236 | -€17,094 | -49.8% |
| Trade debts | 44 | €590 | €1,554 | +€964 | +164% |
| Suppliers | 440/4 | €590 | €1,554 | +€964 | +164% |
| Taxes, remuneration and social security | 45 | €8,708 | €15,620 | +€6,912 | +79.4% |
| Taxes | 450/3 | €8,708 | €15,620 | +€6,912 | +79.4% |
| Other amounts payable | 47/48 | €25,032 | €62 | -€24,970 | -99.8% |
| Accrued charges and deferred income | 492/3 | - | €396 | +€396 | |
| Non-recurring operating income | 76A | - | €4,525 | +€4,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,154 | €6,741 | +€587 | +9.5% |
| Other operating charges | 640/8 | €6,129 | €6,256 | +€127 | +2.1% |
| Non-recurring operating charges | 66A | - | €300 | +€300 | |
| Gross operating margin | 9900 | €53,741 | €67,610 | +€13,868 | +25.8% |
| Operating profit (loss) | 9901 | €41,458 | €54,313 | +€12,854 | +31.0% |
| Financial income | 75/76B | €1,890 | €2,285 | +€395 | +20.9% |
| Recurring financial income | 75 | €1,890 | €2,285 | +€395 | +20.9% |
| Financial charges | 65/66B | €195 | €194 | -€1 | -0.6% |
| Recurring financial charges | 65 | €195 | €194 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €43,153 | €56,403 | +€13,250 | +30.7% |
| Income taxes | 67/77 | €11,244 | €15,318 | +€4,074 | +36.2% |
| Profit (loss) for the period | 9904 | €31,909 | €41,085 | +€9,177 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,909 | €41,085 | +€9,177 | +28.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.