4 - CAST CONSULTING: 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.
4 - CAST CONSULTING
Largest movements
- Tangible fixed assets +€40,614
up €40,614 (+25.7%), from €157,836 to €198,450
of which Land and buildings: +€21,600
- Receivables within one year +€15,061
up €15,061 (+181%), from €8,303 to €23,364
- Cash -€12,988
down €12,988 (-5.5%), from €237,870 to €224,882
mainly Investment in fixed assets (net) (-€56,148) and Receivables within one year (-€15,061)
- Reserves +€33,755
up €33,755 (+8.7%), from €387,894 to €421,650
- Trade debts +€11,121
up €11,121 (+324%), from €3,438 to €14,559
- Depreciation +€5,373
up €5,373 (+52.9%), from €10,161 to €15,534
- Gross operating margin -€4,546
down €4,546 (-6.9%), from €66,238 to €61,692
- Taxes -€2,787
down €2,787 (-17.8%), from €15,614 to €12,827
- Financial income +€1,414
up €1,414 (+63.3%), from €2,235 to €3,649
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 | €445,521 | €487,426 | +€41,904 | +9.4% |
| Fixed assets | 21/28 | €157,836 | €198,450 | +€40,614 | +25.7% |
| Tangible fixed assets | 22/27 | €157,836 | €198,450 | +€40,614 | +25.7% |
| Land and buildings | 22 | €151,831 | €173,431 | +€21,600 | +14.2% |
| Plant, machinery and equipment | 23 | €5,065 | €13,855 | +€8,791 | +174% |
| Furniture and vehicles | 24 | €195 | €10,791 | +€10,595 | +5,427% |
| Other tangible fixed assets | 26 | €745 | €372 | -€372 | -50.0% |
| Current assets | 29/58 | €287,685 | €288,976 | +€1,291 | +0.4% |
| Amounts receivable within one year | 40/41 | €8,303 | €23,364 | +€15,061 | +181% |
| Trade receivables | 40 | €8,303 | €23,364 | +€15,061 | +181% |
| Current investments | 50/53 | €39,767 | €39,767 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €237,870 | €224,882 | -€12,988 | -5.5% |
| Deferred charges and accrued income | 490/1 | €1,746 | €963 | -€783 | -44.9% |
| Total equity and liabilities | 10/49 | €445,521 | €487,426 | +€41,904 | +9.4% |
| Equity | 10/15 | €421,180 | €454,935 | +€33,755 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €387,894 | €421,650 | +€33,755 | +8.7% |
| Distributable reserves | 133 | €387,894 | €421,650 | +€33,755 | +8.7% |
| Profit (loss) carried forward | 14 | €27,085 | €27,085 | = | 0.0% |
| Amounts payable | 17/49 | €24,341 | €32,491 | +€8,149 | +33.5% |
| Amounts payable within one year | 42/48 | €24,341 | €32,491 | +€8,149 | +33.5% |
| Trade debts | 44 | €3,438 | €14,559 | +€11,121 | +324% |
| Suppliers | 440/4 | €3,438 | €14,559 | +€11,121 | +324% |
| Taxes, remuneration and social security | 45 | €15,658 | €12,192 | -€3,466 | -22.1% |
| Taxes | 450/3 | €15,658 | €12,192 | -€3,466 | -22.1% |
| Other amounts payable | 47/48 | €5,246 | €5,739 | +€494 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,161 | €15,534 | +€5,373 | +52.9% |
| Other operating charges | 640/8 | €3,084 | €3,150 | +€66 | +2.1% |
| Gross operating margin | 9900 | €66,238 | €61,692 | -€4,546 | -6.9% |
| Operating profit (loss) | 9901 | €52,993 | €43,008 | -€9,986 | -18.8% |
| Financial income | 75/76B | €2,235 | €3,649 | +€1,414 | +63.3% |
| Recurring financial income | 75 | €2,235 | €3,649 | +€1,414 | +63.3% |
| Financial charges | 65/66B | €339 | €74 | -€265 | -78.0% |
| Recurring financial charges | 65 | €339 | €74 | -€265 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | €54,889 | €46,582 | -€8,307 | -15.1% |
| Income taxes | 67/77 | €15,614 | €12,827 | -€2,787 | -17.8% |
| Profit (loss) for the period | 9904 | €39,275 | €33,755 | -€5,520 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,275 | €33,755 | -€5,520 | -14.1% |
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 24 October 2026 via checked.be.