CAST CONSULT: what changed
Two fiscal 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 CONSULT
Largest movements
- Tangible fixed assets +€582,509
up €582,509 (+31.8%), from €1.8m to €2.4m
of which Land and buildings: +€583,781
- Cash +€124,889
up €124,889 (+37.0%), from €337,516 to €462,405
mainly Other debts (+€752,500) and Depreciation (+€110,477)
- Other debts +€752,500
up €752,500 (+401.7%), from €187,344 to €939,844
- Reserves +€66,191
up €66,191 (+9.4%), from €707,350 to €773,541
of which Distributable reserves: +€83,586
- Debts after one year -€60,616
down €60,616 (-85.8%), from €70,627 to €10,010
- Current portion of long-term debt -€39,598
down €39,598 (-39.5%), from €100,214 to €60,616
- Financial charges +€21,696
up €21,696 (+94.1%), from €23,068 to €44,764
- Taxes -€9,700
down €9,700 (-22.9%), from €42,278 to €32,578
- Depreciation +€7,431
up €7,431 (+7.2%), from €103,046 to €110,477
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.
Cash bridge derived
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 | €2,196,294 | €2,922,767 | +€726,473 | +33.1% |
| Fixed assets | 21/28 | €1,830,740 | €2,413,248 | +€582,509 | +31.8% |
| Tangible fixed assets | 22/27 | €1,830,740 | €2,413,248 | +€582,509 | +31.8% |
| Land and buildings | 22 | €1,828,161 | €2,411,941 | +€583,781 | +31.9% |
| Furniture and vehicles | 24 | €2,579 | €1,307 | -€1,272 | -49.3% |
| Current assets | 29/58 | €365,554 | €509,519 | +€143,965 | +39.4% |
| Amounts receivable within one year | 40/41 | €25,235 | €45,499 | +€20,265 | +80.3% |
| Trade receivables | 40 | €7,137 | €10,356 | +€3,219 | +45.1% |
| Other amounts receivable | 41 | €18,098 | €35,144 | +€17,046 | +94.2% |
| Cash at bank and in hand | 54/58 | €337,516 | €462,405 | +€124,889 | +37.0% |
| Deferred charges and accrued income | 490/1 | €2,804 | €1,615 | -€1,189 | -42.4% |
| Total equity and liabilities | 10/49 | €2,196,294 | €2,922,767 | +€726,473 | +33.1% |
| Equity | 10/15 | €1,701,086 | €1,767,277 | +€66,191 | +3.9% |
| Contributions | 10/11 | €993,736 | €993,736 | = | 0.0% |
| Reserves | 13 | €707,350 | €773,541 | +€66,191 | +9.4% |
| Tax-exempt reserves | 132 | €191,344 | €173,949 | -€17,395 | -9.1% |
| Distributable reserves | 133 | €516,006 | €599,592 | +€83,586 | +16.2% |
| Provisions and deferred taxes | 16 | €63,781 | €57,983 | -€5,798 | -9.1% |
| Deferred taxes | 168 | €63,781 | €57,983 | -€5,798 | -9.1% |
| Amounts payable | 17/49 | €431,427 | €1,097,507 | +€666,080 | +154.4% |
| Amounts payable after more than one year | 17 | €70,627 | €10,010 | -€60,616 | -85.8% |
| Financial debts | 170/4 | €70,627 | €10,010 | -€60,616 | -85.8% |
| Amounts payable within one year | 42/48 | €338,150 | €1,048,377 | +€710,227 | +210.0% |
| Current portion of amounts payable after more than one year | 42 | €100,214 | €60,616 | -€39,598 | -39.5% |
| Trade debts | 44 | €25,874 | €24,858 | -€1,015 | -3.9% |
| Suppliers | 440/4 | €25,874 | €24,858 | -€1,015 | -3.9% |
| Taxes, remuneration and social security | 45 | €24,718 | €23,058 | -€1,660 | -6.7% |
| Taxes | 450/3 | €18,857 | €16,633 | -€2,224 | -11.8% |
| Remuneration and social security | 454/9 | €5,860 | €6,424 | +€564 | +9.6% |
| Other amounts payable | 47/48 | €187,344 | €939,844 | +€752,500 | +401.7% |
| Accrued charges and deferred income | 492/3 | €22,650 | €39,120 | +€16,470 | +72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,046 | €110,477 | +€7,431 | +7.2% |
| Other operating charges | 640/8 | €21,809 | €22,489 | +€680 | +3.1% |
| Gross operating margin | 9900 | €271,889 | €270,644 | -€1,244 | -0.5% |
| Operating profit (loss) | 9901 | €147,034 | €137,679 | -€9,355 | -6.4% |
| Financial income | 75/76B | €1 | €57 | +€56 | +8930.2% |
| Recurring financial income | 75 | €1 | €57 | +€56 | +8930.2% |
| Financial charges | 65/66B | €23,068 | €44,764 | +€21,696 | +94.1% |
| Recurring financial charges | 65 | €23,068 | €44,764 | +€21,696 | +94.1% |
| Profit (loss) for the period before taxes | 9903 | €123,966 | €92,971 | -€30,995 | -25.0% |
| Transfer from deferred taxes | 780 | €5,798 | €5,798 | = | 0.0% |
| Income taxes | 67/77 | €42,278 | €32,578 | -€9,700 | -22.9% |
| Profit (loss) for the period | 9904 | €87,487 | €66,191 | -€21,295 | -24.3% |
| Transfer from tax-exempt reserves | 789 | €17,395 | €17,395 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €104,881 | €83,586 | -€21,295 | -20.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.