Ratio Casa: 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.
Ratio Casa
Largest movements
- Tangible fixed assets -€73,595
down €73,595 (-2.7%), from €2.7m to €2.7m
of which Land and buildings: -€73,559
- Cash +€35,217
up €35,217 (+95.4%), from €36,928 to €72,144
mainly Other debts (+€152,069) and Trade debts (+€101,235)
- Profit (loss) carried forward -€255,473
down €255,473 (-79.9%), from €319,847 to €64,374
- Other debts +€152,069
up €152,069 (+222%), from €68,476 to €220,546
- Trade debts +€101,235
up €101,235 (+290%), from €34,869 to €136,104
- Revaluation surpluses +€100,000
up €100,000 (+4.3%), from €2.3m to €2.4m
- Debts after one year -€94,070
no longer reported in 2025 (was €94,070)
- Taxes +€32,263
up €32,263 (+142%), from €22,737 to €55,000
- Provisions -€23,378
new in 2025: -€23,378
- Depreciation -€6,884
down €6,884 (-29.2%), from €23,602 to €16,718
- Gross operating margin +€2,629
up €2,629 (+1.6%), from €167,971 to €170,600
- Financial charges +€1,809
up €1,809 (+28.9%), from €6,266 to €8,075
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 | €3,016,180 | €2,966,442 | -€49,738 | -1.6% |
| Fixed assets | 21/28 | €2,786,699 | €2,713,104 | -€73,595 | -2.6% |
| Tangible fixed assets | 22/27 | €2,725,699 | €2,652,104 | -€73,595 | -2.7% |
| Land and buildings | 22 | €2,724,665 | €2,651,106 | -€73,559 | -2.7% |
| Plant, machinery and equipment | 23 | €1,034 | €998 | -€36 | -3.5% |
| Financial fixed assets | 28 | €61,000 | €61,000 | = | 0.0% |
| Current assets | 29/58 | €229,481 | €253,338 | +€23,857 | +10.4% |
| Amounts receivable within one year | 40/41 | €192,553 | €181,194 | -€11,360 | -5.9% |
| Trade receivables | 40 | €122,453 | €175,993 | +€53,541 | +43.7% |
| Other amounts receivable | 41 | €70,101 | €5,200 | -€64,900 | -92.6% |
| Cash at bank and in hand | 54/58 | €36,928 | €72,144 | +€35,217 | +95.4% |
| Total equity and liabilities | 10/49 | €3,016,180 | €2,966,442 | -€49,738 | -1.6% |
| Equity | 10/15 | €2,715,956 | €2,526,530 | -€189,426 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €2,325,000 | €2,425,000 | +€100,000 | +4.3% |
| Reserves | 13 | €52,509 | €18,556 | -€33,953 | -64.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,649 | €16,696 | -€33,953 | -67.0% |
| Profit (loss) carried forward | 14 | €319,847 | €64,374 | -€255,473 | -79.9% |
| Provisions and deferred taxes | 16 | €36,211 | - | -€36,211 | |
| Provisions for liabilities and charges | 160/5 | €23,378 | - | -€23,378 | |
| Major repairs and maintenance | 162 | €23,378 | - | -€23,378 | |
| Deferred taxes | 168 | €12,833 | - | -€12,833 | |
| Amounts payable | 17/49 | €264,013 | €439,912 | +€175,899 | +66.6% |
| Amounts payable after more than one year | 17 | €94,070 | - | -€94,070 | |
| Financial debts | 170/4 | €94,070 | - | -€94,070 | |
| Amounts payable within one year | 42/48 | €169,943 | €439,912 | +€269,969 | +159% |
| Current portion of amounts payable after more than one year | 42 | €43,860 | €28,262 | -€15,598 | -35.6% |
| Trade debts | 44 | €34,869 | €136,104 | +€101,235 | +290% |
| Suppliers | 440/4 | €34,869 | €136,104 | +€101,235 | +290% |
| Taxes, remuneration and social security | 45 | €22,737 | €55,000 | +€32,263 | +142% |
| Taxes | 450/3 | €22,737 | €55,000 | +€32,263 | +142% |
| Other amounts payable | 47/48 | €68,476 | €220,546 | +€152,069 | +222% |
| Non-recurring operating income | 76A | - | €49,392 | +€49,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,602 | €16,718 | -€6,884 | -29.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€23,378 | -€23,378 | |
| Other operating charges | 640/8 | €17,988 | €16,260 | -€1,727 | -9.6% |
| Non-recurring operating charges | 66A | - | €20,800 | +€20,800 | |
| Gross operating margin | 9900 | €167,971 | €170,600 | +€2,629 | +1.6% |
| Operating profit (loss) | 9901 | €126,381 | €140,200 | +€13,819 | +10.9% |
| Financial income | 75/76B | - | €617 | +€617 | |
| Recurring financial income | 75 | - | €617 | +€617 | |
| Financial charges | 65/66B | €6,266 | €8,075 | +€1,809 | +28.9% |
| Recurring financial charges | 65 | €6,266 | €8,075 | +€1,809 | +28.9% |
| Profit (loss) for the period before taxes | 9903 | €120,114 | €132,741 | +€12,627 | +10.5% |
| Transfer from deferred taxes | 780 | €623 | €12,833 | +€12,210 | +1,961% |
| Income taxes | 67/77 | €22,737 | €55,000 | +€32,263 | +142% |
| Profit (loss) for the period | 9904 | €98,000 | €90,574 | -€7,426 | -7.6% |
| Transfer from tax-exempt reserves | 789 | €1,141 | €33,953 | +€32,812 | +2,875% |
| Profit (loss) for the period to be appropriated | 9905 | €99,141 | €124,527 | +€25,386 | +25.6% |
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 21 October 2026 via checked.be.