CAST SERVICES: 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 SERVICES
Largest movements
- Tangible fixed assets -€520,523
down €520,523 (-99.2%), from €524,503 to €3,980
of which Land and buildings: -€518,339
- Cash +€280,780
up €280,780 (+937.2%), from €29,958 to €310,738
mainly Investment in fixed assets (net) (+€324,406) and Tax, wage and social debts (+€8,092)
- Financial fixed assets +€193,932
new in 2025: €193,932
- Receivables within one year +€6,387
up €6,387 (+49.6%), from €12,866 to €19,253
of which Trade receivables: +€6,790
- Reserves -€61,762
down €61,762 (-90.9%), from €67,939 to €6,177
of which Tax-exempt reserves: -€55,681
- Profit (loss) carried forward +€27,805
up €27,805 (+11.6%), from €239,738 to €267,543
- Provisions -€18,560
no longer reported in 2025 (was €18,560)
- Tax, wage and social debts +€8,092
up €8,092 (+689.3%), from €1,174 to €9,266
- Accrued charges and deferred income +€6,432
new in 2025: €6,432
- Gross operating margin -€15,153
down €15,153 (-58.0%), from €26,146 to €10,993
- Depreciation -€12,505
down €12,505 (-85.1%), from €14,690 to €2,185
- Purchases and services +€9,963
up €9,963 (+34.7%), from €28,717 to €38,680
- Taxes +€6,779
up €6,779 (+177.0%), from €3,829 to €10,608
- Turnover -€5,190
down €5,190 (-9.5%), from €54,863 to €49,673
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 | €568,719 | €529,515 | -€39,204 | -6.9% |
| Fixed assets | 21/28 | €524,503 | €197,912 | -€326,591 | -62.3% |
| Tangible fixed assets | 22/27 | €524,503 | €3,980 | -€520,523 | -99.2% |
| Land and buildings | 22 | €518,339 | - | -€518,339 | |
| Furniture and vehicles | 24 | €6,164 | €3,980 | -€2,184 | -35.4% |
| Financial fixed assets | 28 | - | €193,932 | +€193,932 | |
| Current assets | 29/58 | €44,216 | €331,603 | +€287,387 | +650.0% |
| Amounts receivable within one year | 40/41 | €12,866 | €19,253 | +€6,387 | +49.6% |
| Trade receivables | 40 | €12,463 | €19,253 | +€6,790 | +54.5% |
| Other amounts receivable | 41 | €403 | - | -€403 | |
| Current investments | 50/53 | €85 | - | -€85 | |
| Cash at bank and in hand | 54/58 | €29,958 | €310,738 | +€280,780 | +937.2% |
| Deferred charges and accrued income | 490/1 | €1,307 | €1,612 | +€305 | +23.3% |
| Total equity and liabilities | 10/49 | €568,719 | €529,515 | -€39,204 | -6.9% |
| Equity | 10/15 | €327,443 | €293,486 | -€33,957 | -10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | €1,166 | €1,166 | = | 0.0% |
| Reserves | 13 | €67,939 | €6,177 | -€61,762 | -90.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €59,998 | €4,317 | -€55,681 | -92.8% |
| Distributable reserves | 133 | €6,081 | - | -€6,081 | |
| Profit (loss) carried forward | 14 | €239,738 | €267,543 | +€27,805 | +11.6% |
| Provisions and deferred taxes | 16 | €18,560 | - | -€18,560 | |
| Provisions for liabilities and charges | 160/5 | €18,560 | - | -€18,560 | |
| Taxes | 161 | €18,560 | - | -€18,560 | |
| Amounts payable | 17/49 | €222,716 | €236,029 | +€13,313 | +6.0% |
| Amounts payable within one year | 42/48 | €222,716 | €229,597 | +€6,881 | +3.1% |
| Trade debts | 44 | €941 | €368 | -€573 | -60.9% |
| Suppliers | 440/4 | €941 | €368 | -€573 | -60.9% |
| Taxes, remuneration and social security | 45 | €1,174 | €9,266 | +€8,092 | +689.3% |
| Taxes | 450/3 | €1,174 | €9,266 | +€8,092 | +689.3% |
| Other amounts payable | 47/48 | €220,601 | €219,963 | -€638 | -0.3% |
| Accrued charges and deferred income | 492/3 | - | €6,432 | +€6,432 | |
| Turnover | 70 | €54,863 | €49,673 | -€5,190 | -9.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €28,717 | €38,680 | +€9,963 | +34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,690 | €2,185 | -€12,505 | -85.1% |
| Other operating charges | 640/8 | €1,353 | €1,602 | +€249 | +18.4% |
| Non-recurring operating charges | 66A | €106 | €42,885 | +€42,779 | +40357.5% |
| Gross operating margin | 9900 | €26,146 | €10,993 | -€15,153 | -58.0% |
| Operating profit (loss) | 9901 | €9,997 | -€35,679 | -€45,676 | |
| Financial income | 75/76B | €194 | €19 | -€175 | -90.2% |
| Recurring financial income | 75 | €194 | €19 | -€175 | -90.2% |
| Non-recurring financial income | 76B | €194 | - | -€194 | |
| Financial charges | 65/66B | €231 | €169 | -€62 | -26.8% |
| Recurring financial charges | 65 | €231 | €169 | -€62 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €9,960 | -€35,829 | -€45,789 | |
| Transfer from deferred taxes | 780 | €624 | €18,561 | +€17,937 | +2874.5% |
| Income taxes | 67/77 | €3,829 | €10,608 | +€6,779 | +177.0% |
| Profit (loss) for the period | 9904 | €6,755 | -€27,876 | -€34,631 | |
| Transfer from tax-exempt reserves | 789 | €1,871 | €55,681 | +€53,810 | +2876.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,626 | €27,805 | +€19,179 | +222.3% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.