André Casterman Advisory and Services: what changed
What changed
André Casterman Advisory and Services
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€119,829
2024 · €177,604-€57,775
Equity
€730,766
2024 · €665,240+€65,526
Cash
€82,852
2024 · €77,801+€5,051
Balance sheet total
€818,698
2024 · €820,771-€2,073
Largest movements
Assets
- Current investments +€19,900
up €19,900 (+16.3%), from €122,132 to €142,032
- Tangible fixed assets -€15,773
down €15,773 (-3.2%), from €493,212 to €477,439
of which Land and buildings: -€15,728
- Receivables within one year -€11,251
down €11,251 (-20.8%), from €54,126 to €42,875
of which Trade receivables: -€24,929
Equity and liabilities
- Profit (loss) carried forward +€119,829
up €119,829 (+68.0%), from €176,098 to €295,927
- Debts after one year -€61,583
down €61,583 (-59.3%), from €103,820 to €42,237
- Reserves -€54,303
down €54,303 (-11.1%), from €489,142 to €434,839
Income statement
- Gross operating margin -€73,898
down €73,898 (-29.5%), from €250,818 to €176,920
- Taxes -€18,191
down €18,191 (-33.6%), from €54,191 to €36,000
- Financial income -€3,570
down €3,570 (-77.4%), from €4,611 to €1,041
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€177,604
Gross operating margin
-€73,898
Depreciation
+€262
Other operating charges
+€1,106
Financial income
-€3,570
Financial charges
+€134
Taxes
+€18,191
Result 2025
€119,829
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€139,818
Investment
-€21,023
Financing
-€113,744
Cash 2024
€77,801
From operations (derived)
+€139,818
Net result for the year
+€119,829
Depreciation
+€16,896
Receivables within one year
+€11,251
Trade debts
-€3,011
Tax, wage and social debts
-€4,855
Other debts
-€292
Investment (derived)
-€21,023
Investment in fixed assets (net)
-€1,123
Current investments
-€19,900
Financing
-€113,744
Debts after one year
-€61,583
Current portion of long-term debt
+€2,142
Contributions, distributions and other
-€54,303
Cash 2025
€82,852
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €820,771 | €818,698 | -€2,073 | -0.3% |
| Fixed assets | 21/28 | €566,712 | €550,939 | -€15,773 | -2.8% |
| Tangible fixed assets | 22/27 | €493,212 | €477,439 | -€15,773 | -3.2% |
| Land and buildings | 22 | €491,029 | €475,301 | -€15,728 | -3.2% |
| Furniture and vehicles | 24 | €2,183 | €2,138 | -€45 | -2.1% |
| Financial fixed assets | 28 | €73,500 | €73,500 | = | 0.0% |
| Current assets | 29/58 | €254,059 | €267,759 | +€13,700 | +5.4% |
| Amounts receivable within one year | 40/41 | €54,126 | €42,875 | -€11,251 | -20.8% |
| Trade receivables | 40 | €51,845 | €26,916 | -€24,929 | -48.1% |
| Other amounts receivable | 41 | €2,281 | €15,959 | +€13,678 | +600% |
| Current investments | 50/53 | €122,132 | €142,032 | +€19,900 | +16.3% |
| Cash at bank and in hand | 54/58 | €77,801 | €82,852 | +€5,051 | +6.5% |
| Total equity and liabilities | 10/49 | €820,771 | €818,698 | -€2,073 | -0.3% |
| Equity | 10/15 | €665,240 | €730,766 | +€65,526 | +9.8% |
| Reserves | 13 | €489,142 | €434,839 | -€54,303 | -11.1% |
| Distributable reserves | 133 | €489,142 | €434,839 | -€54,303 | -11.1% |
| Profit (loss) carried forward | 14 | €176,098 | €295,927 | +€119,829 | +68.0% |
| Amounts payable | 17/49 | €155,531 | €87,932 | -€67,599 | -43.5% |
| Amounts payable after more than one year | 17 | €103,820 | €42,237 | -€61,583 | -59.3% |
| Financial debts | 170/4 | €103,820 | €42,237 | -€61,583 | -59.3% |
| Amounts payable within one year | 42/48 | €51,711 | €45,695 | -€6,016 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €40,120 | €42,262 | +€2,142 | +5.3% |
| Trade debts | 44 | €4,688 | €1,677 | -€3,011 | -64.2% |
| Suppliers | 440/4 | €4,688 | €1,677 | -€3,011 | -64.2% |
| Taxes, remuneration and social security | 45 | €6,343 | €1,488 | -€4,855 | -76.5% |
| Taxes | 450/3 | €5,843 | €1,488 | -€4,355 | -74.5% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Other amounts payable | 47/48 | €560 | €268 | -€292 | -52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,158 | €16,896 | -€262 | -1.5% |
| Other operating charges | 640/8 | €4,301 | €3,195 | -€1,106 | -25.7% |
| Gross operating margin | 9900 | €250,818 | €176,920 | -€73,898 | -29.5% |
| Operating profit (loss) | 9901 | €229,359 | €156,829 | -€72,530 | -31.6% |
| Financial income | 75/76B | €4,611 | €1,041 | -€3,570 | -77.4% |
| Recurring financial income | 75 | €4,611 | €1,041 | -€3,570 | -77.4% |
| Financial charges | 65/66B | €2,175 | €2,041 | -€134 | -6.2% |
| Recurring financial charges | 65 | €2,175 | €2,041 | -€134 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €231,795 | €155,829 | -€75,966 | -32.8% |
| Income taxes | 67/77 | €54,191 | €36,000 | -€18,191 | -33.6% |
| Profit (loss) for the period | 9904 | €177,604 | €119,829 | -€57,775 | -32.5% |
| Profit (loss) for the period to be appropriated | 9905 | €177,604 | €119,829 | -€57,775 | -32.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.