Bureau Comptable Castellano: what changed
Bureau Comptable Castellano
Largest movements
- Cash +€14,894
up €14,894 (+789%), from €1,887 to €16,781
mainly Net result for the year (+€20,504) and Tax, wage and social debts (+€5,638)
- Receivables within one year +€5,737
up €5,737 (+47.3%), from €12,122 to €17,860
of which Trade receivables: +€3,309
- Tangible fixed assets +€3,190
new in 2025: €3,190
of which Plant, machinery and equipment: +€1,892
- Deferred charges and accrued income +€646
new in 2025: €646
- Profit (loss) carried forward +€20,504
up €20,504 (+410%), from €5,000 to €25,504
- Tax, wage and social debts +€5,638
up €5,638 (+144%), from €3,921 to €9,560
of which Taxes: +€5,557
- Trade debts -€1,676
down €1,676 (-80.3%), from €2,088 to €412
- Gross operating margin +€26,670
up €26,670 (+394%), from €6,771 to €33,441
- Staff costs +€5,090
new in 2025: €5,090
- Taxes +€4,311
up €4,311 (+325%), from €1,328 to €5,639
- Depreciation +€1,007
new in 2025: €1,007
- Other operating charges +€535
up €535 (+122%), from €437 to €973
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,010 | €38,476 | +€24,467 | +175% |
| Fixed assets | 21/28 | - | €3,190 | +€3,190 | |
| Tangible fixed assets | 22/27 | - | €3,190 | +€3,190 | |
| Plant, machinery and equipment | 23 | - | €1,892 | +€1,892 | |
| Furniture and vehicles | 24 | - | €1,298 | +€1,298 | |
| Current assets | 29/58 | €14,010 | €35,287 | +€21,277 | +152% |
| Amounts receivable within one year | 40/41 | €12,122 | €17,860 | +€5,737 | +47.3% |
| Trade receivables | 40 | €11,302 | €14,611 | +€3,309 | +29.3% |
| Other amounts receivable | 41 | €820 | €3,248 | +€2,428 | +296% |
| Cash at bank and in hand | 54/58 | €1,887 | €16,781 | +€14,894 | +789% |
| Deferred charges and accrued income | 490/1 | - | €646 | +€646 | |
| Total equity and liabilities | 10/49 | €14,010 | €38,476 | +€24,467 | +175% |
| Equity | 10/15 | €8,000 | €28,504 | +€20,504 | +256% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,000 | €25,504 | +€20,504 | +410% |
| Amounts payable | 17/49 | €6,009 | €9,972 | +€3,963 | +65.9% |
| Amounts payable within one year | 42/48 | €6,009 | €9,972 | +€3,963 | +65.9% |
| Trade debts | 44 | €2,088 | €412 | -€1,676 | -80.3% |
| Suppliers | 440/4 | €2,088 | €412 | -€1,676 | -80.3% |
| Taxes, remuneration and social security | 45 | €3,921 | €9,560 | +€5,638 | +144% |
| Taxes | 450/3 | €3,921 | €9,479 | +€5,557 | +142% |
| Remuneration and social security | 454/9 | - | €81 | +€81 | |
| Remuneration, social security and pensions | 62 | - | €5,090 | +€5,090 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,007 | +€1,007 | |
| Other operating charges | 640/8 | €437 | €973 | +€535 | +122% |
| Gross operating margin | 9900 | €6,771 | €33,441 | +€26,670 | +394% |
| Operating profit (loss) | 9901 | €6,333 | €26,370 | +€20,037 | +316% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €5 | €229 | +€224 | +4,518% |
| Recurring financial charges | 65 | €5 | €229 | +€224 | +4,518% |
| Profit (loss) for the period before taxes | 9903 | €6,328 | €26,143 | +€19,815 | +313% |
| Income taxes | 67/77 | €1,328 | €5,639 | +€4,311 | +325% |
| Profit (loss) for the period | 9904 | €5,000 | €20,504 | +€15,504 | +310% |
| Profit (loss) for the period to be appropriated | 9905 | €5,000 | €20,504 | +€15,504 | +310% |
Next steps
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 3 November 2026 via checked.be.