LA CASARECCIA: 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.
LA CASARECCIA
Largest movements
- Tangible fixed assets +€233,245
up €233,245 (+66.2%), from €352,071 to €585,316
of which Land and buildings: +€270,108
- Receivables within one year +€81,831
up €81,831 (+146%), from €55,964 to €137,795
of which Other amounts receivable: +€85,963
- Cash +€13,142
up €13,142 (+59.5%), from €22,096 to €35,238
mainly Debts after one year (+€416,589) and Depreciation (+€30,355)
- Debts after one year +€416,589
up €416,589 (+191%), from €218,250 to €634,839
- Trade debts -€114,611
down €114,611 (-67.9%), from €168,706 to €54,096
- Profit (loss) carried forward +€29,413
up €29,413, from -€28,820 to €593
- Other debts +€24,645
up €24,645 (+784%), from €3,145 to €27,790
- Current portion of long-term debt -€13,197
down €13,197 (-25.1%), from €52,600 to €39,403
- Gross operating margin +€37,506
up €37,506 (+31.4%), from €119,431 to €156,937
- Financial charges +€16,375
up €16,375 (+73.3%), from €22,335 to €38,710
- Staff costs -€8,482
down €8,482 (-12.9%), from €65,757 to €57,276
- Depreciation -€4,250
down €4,250 (-12.3%), from €34,605 to €30,355
- Other operating charges -€1,853
down €1,853 (-29.9%), from €6,192 to €4,339
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 | €469,236 | €800,554 | +€331,318 | +70.6% |
| Fixed assets | 21/28 | €357,071 | €590,316 | +€233,245 | +65.3% |
| Tangible fixed assets | 22/27 | €352,071 | €585,316 | +€233,245 | +66.2% |
| Land and buildings | 22 | €307,791 | €577,899 | +€270,108 | +87.8% |
| Plant, machinery and equipment | 23 | €7,655 | €3,863 | -€3,792 | -49.5% |
| Furniture and vehicles | 24 | €27,960 | €1,115 | -€26,846 | -96.0% |
| Leasing and similar rights | 25 | €8,664 | €2,439 | -€6,225 | -71.9% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €112,165 | €210,239 | +€98,073 | +87.4% |
| Stocks and contracts in progress | 3 | €15,923 | €21,227 | +€5,304 | +33.3% |
| Stocks | 30/36 | €15,923 | €21,227 | +€5,304 | +33.3% |
| Amounts receivable within one year | 40/41 | €55,964 | €137,795 | +€81,831 | +146% |
| Trade receivables | 40 | €4,132 | €0 | -€4,132 | -100% |
| Other amounts receivable | 41 | €51,832 | €137,795 | +€85,963 | +166% |
| Current investments | 50/53 | €7,500 | €7,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,096 | €35,238 | +€13,142 | +59.5% |
| Deferred charges and accrued income | 490/1 | €10,683 | €8,479 | -€2,204 | -20.6% |
| Total equity and liabilities | 10/49 | €469,236 | €800,554 | +€331,318 | +70.6% |
| Equity | 10/15 | -€19,080 | €10,333 | +€29,413 | |
| Contributions | 10/11 | €7,880 | €7,880 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,820 | €593 | +€29,413 | |
| Amounts payable | 17/49 | €488,316 | €790,221 | +€301,905 | +61.8% |
| Amounts payable after more than one year | 17 | €218,250 | €634,839 | +€416,589 | +191% |
| Financial debts | 170/4 | €218,250 | €634,839 | +€416,589 | +191% |
| Amounts payable within one year | 42/48 | €269,556 | €155,342 | -€114,215 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €52,600 | €39,403 | -€13,197 | -25.1% |
| Trade debts | 44 | €168,706 | €54,096 | -€114,611 | -67.9% |
| Suppliers | 440/4 | €168,706 | €54,096 | -€114,611 | -67.9% |
| Taxes, remuneration and social security | 45 | €45,105 | €34,053 | -€11,052 | -24.5% |
| Taxes | 450/3 | €29,069 | €14,744 | -€14,325 | -49.3% |
| Remuneration and social security | 454/9 | €16,036 | €19,308 | +€3,273 | +20.4% |
| Other amounts payable | 47/48 | €3,145 | €27,790 | +€24,645 | +784% |
| Accrued charges and deferred income | 492/3 | €509 | €40 | -€469 | -92.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €65,757 | €57,276 | -€8,482 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,605 | €30,355 | -€4,250 | -12.3% |
| Other operating charges | 640/8 | €6,192 | €4,339 | -€1,853 | -29.9% |
| Non-recurring operating charges | 66A | €0 | €39 | +€39 | |
| Gross operating margin | 9900 | €119,431 | €156,937 | +€37,506 | +31.4% |
| Operating profit (loss) | 9901 | €12,877 | €64,928 | +€52,051 | +404% |
| Financial income | 75/76B | €2,148 | €3,741 | +€1,593 | +74.2% |
| Recurring financial income | 75 | €2,148 | €3,741 | +€1,593 | +74.2% |
| Financial charges | 65/66B | €22,335 | €38,710 | +€16,375 | +73.3% |
| Recurring financial charges | 65 | €22,335 | €38,710 | +€16,375 | +73.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,311 | €29,959 | +€37,270 | |
| Income taxes | 67/77 | €478 | €546 | +€68 | +14.3% |
| Profit (loss) for the period | 9904 | -€7,788 | €29,413 | +€37,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,788 | €29,413 | +€37,201 |
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 1 November 2026 via checked.be.