CAST BENELUX: 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.
CAST BENELUX
Largest movements
- Receivables within one year -€485,241
down €485,241 (-68.8%), from €704,785 to €219,543
of which Trade receivables: -€485,270
- Cash -€132,568
down €132,568 (-58.3%), from €227,259 to €94,691
mainly Trade debts (-€348,762) and Accrued charges and deferred income (-€217,747)
- Deferred charges and accrued income -€52,526
down €52,526 (-19.6%), from €268,479 to €215,953
- Trade debts -€348,762
down €348,762 (-45.2%), from €772,328 to €423,566
- Accrued charges and deferred income -€217,747
down €217,747 (-28.6%), from €761,834 to €544,086
- Profit (loss) carried forward -€133,179
down €133,179 (-14.8%), from -€900,865 to -€1.0m
- Tax, wage and social debts +€26,060
up €26,060 (+36.4%), from €71,573 to €97,633
of which Taxes: +€20,484
- Turnover -€304,032
down €304,032 (-23.4%), from €1.3m to €993,595
- Services and other goods -€202,301
down €202,301 (-44.1%), from €458,624 to €256,323
- Goods and materials -€128,150
down €128,150 (-32.1%), from €398,666 to €270,516
- Staff costs +€86,821
up €86,821 (+17.8%), from €487,161 to €573,982
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,207,882 | €534,254 | -€673,628 | -55.8% |
| Fixed assets | 21/28 | €7,359 | €4,066 | -€3,293 | -44.7% |
| Tangible fixed assets | 22/27 | €3,489 | €1,841 | -€1,648 | -47.2% |
| Furniture and vehicles | 24 | €3,489 | €1,841 | -€1,648 | -47.2% |
| Financial fixed assets | 28 | €3,870 | €2,225 | -€1,645 | -42.5% |
| Other financial fixed assets | 284/8 | €3,870 | €2,225 | -€1,645 | -42.5% |
| Amounts receivable and cash guarantees | 285/8 | €3,870 | €2,225 | -€1,645 | -42.5% |
| Current assets | 29/58 | €1,200,523 | €530,188 | -€670,335 | -55.8% |
| Amounts receivable within one year | 40/41 | €704,785 | €219,543 | -€485,241 | -68.8% |
| Trade receivables | 40 | €704,785 | €219,515 | -€485,270 | -68.9% |
| Other amounts receivable | 41 | - | €28 | +€28 | |
| Cash at bank and in hand | 54/58 | €227,259 | €94,691 | -€132,568 | -58.3% |
| Deferred charges and accrued income | 490/1 | €268,479 | €215,953 | -€52,526 | -19.6% |
| Total equity and liabilities | 10/49 | €1,207,882 | €534,254 | -€673,628 | -55.8% |
| Equity | 10/15 | -€832,446 | -€965,625 | -€133,179 | -16.0% |
| Contributions | 10/11 | €64,452 | €64,452 | = | 0.0% |
| Capital | 10 | €64,452 | €64,452 | = | 0.0% |
| Issued capital | 100 | €64,452 | €64,452 | = | 0.0% |
| Reserves | 13 | €3,966 | €3,966 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,966 | €3,966 | = | 0.0% |
| Legal reserve | 130 | €3,966 | €3,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€900,865 | -€1,034,044 | -€133,179 | -14.8% |
| Amounts payable | 17/49 | €2,040,328 | €1,499,879 | -€540,450 | -26.5% |
| Amounts payable within one year | 42/48 | €1,278,495 | €955,792 | -€322,702 | -25.2% |
| Trade debts | 44 | €772,328 | €423,566 | -€348,762 | -45.2% |
| Suppliers | 440/4 | €772,328 | €423,566 | -€348,762 | -45.2% |
| Taxes, remuneration and social security | 45 | €71,573 | €97,633 | +€26,060 | +36.4% |
| Taxes | 450/3 | €8,738 | €29,222 | +€20,484 | +234% |
| Remuneration and social security | 454/9 | €62,835 | €68,411 | +€5,576 | +8.9% |
| Other amounts payable | 47/48 | €434,593 | €434,593 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €761,834 | €544,086 | -€217,747 | -28.6% |
| Operating income | 70/76A | €1,301,660 | €996,048 | -€305,612 | -23.5% |
| Turnover | 70 | €1,297,627 | €993,595 | -€304,032 | -23.4% |
| Other operating income | 74 | €2,579 | €2,453 | -€126 | -4.9% |
| Non-recurring operating income | 76A | €1,454 | - | -€1,454 | |
| Operating charges | 60/66A | €1,356,894 | €1,114,505 | -€242,389 | -17.9% |
| Goods for resale, raw materials and consumables | 60 | €398,666 | €270,516 | -€128,150 | -32.1% |
| Purchases | 600/8 | €398,666 | €270,516 | -€128,150 | -32.1% |
| Services and other goods | 61 | €458,624 | €256,323 | -€202,301 | -44.1% |
| Remuneration, social security and pensions | 62 | €487,161 | €573,982 | +€86,821 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,257 | €1,648 | +€391 | +31.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | €1,260 | €2,037 | +€777 | +61.7% |
| Non-recurring operating charges | 66A | €9,927 | - | -€9,927 | |
| Operating profit (loss) | 9901 | -€55,234 | -€118,457 | -€63,223 | -114% |
| Financial charges | 65/66B | €7,309 | €14,722 | +€7,412 | +101% |
| Recurring financial charges | 65 | €7,309 | €14,722 | +€7,412 | +101% |
| Debt charges | 650 | €6,383 | €6,952 | +€569 | +8.9% |
| Other financial charges | 652/9 | €926 | €7,770 | +€6,844 | +739% |
| Profit (loss) for the period before taxes | 9903 | -€62,543 | -€133,179 | -€70,636 | -113% |
| Income taxes | 67/77 | €771 | - | -€771 | |
| Taxes | 670/3 | €771 | - | -€771 | |
| Profit (loss) for the period | 9904 | -€63,314 | -€133,179 | -€69,865 | -110% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,314 | -€133,179 | -€69,865 | -110% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.