CASTAAR.COM: 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.
CASTAAR.COM
Largest movements
- Receivables within one year -€338,271
down €338,271 (-45.8%), from €738,303 to €400,032
of which Other amounts receivable: -€291,847
- Deferred charges and accrued income -€129,937
down €129,937 (-88.4%), from €147,010 to €17,073
- Cash +€121,666
up €121,666 (+548.9%), from €22,166 to €143,833
mainly Receivables within one year (+€338,271) and Deferred charges and accrued income (+€129,937)
- Tangible fixed assets -€49,365
down €49,365 (-14.5%), from €339,620 to €290,255
- Short-term financial debts -€203,538
no longer reported in 2025 (was €203,538)
- Accrued charges and deferred income -€95,926
down €95,926 (-78.2%), from €122,670 to €26,744
- Profit (loss) carried forward +€95,001
new in 2025: €95,001
- Tax, wage and social debts -€56,463
down €56,463 (-28.7%), from €196,766 to €140,303
of which Taxes: -€62,450
- Debts after one year -€51,442
down €51,442 (-29.1%), from €176,829 to €125,387
- Gross operating margin +€119,515
up €119,515 (+11.2%), from €1.1m to €1.2m
- Staff costs +€50,990
up €50,990 (+6.4%), from €798,787 to €849,776
- Taxes +€40,123
up €40,123 (+275.7%), from €14,553 to €54,676
- Financial charges -€35,111
down €35,111 (-35.9%), from €97,900 to €62,789
- Other operating charges -€13,530
down €13,530 (-69.7%), from €19,416 to €5,886
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 | €1,277,440 | €887,639 | -€389,800 | -30.5% |
| Fixed assets | 21/28 | €360,729 | €304,752 | -€55,977 | -15.5% |
| Intangible fixed assets | 21 | €20,909 | €14,297 | -€6,612 | -31.6% |
| Tangible fixed assets | 22/27 | €339,620 | €290,255 | -€49,365 | -14.5% |
| Plant, machinery and equipment | 23 | €96,362 | €87,544 | -€8,819 | -9.2% |
| Furniture and vehicles | 24 | €45,269 | €39,363 | -€5,906 | -13.0% |
| Leasing and similar rights | 25 | €35,607 | €19,341 | -€16,266 | -45.7% |
| Other tangible fixed assets | 26 | €162,381 | €144,007 | -€18,374 | -11.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €916,711 | €582,887 | -€333,823 | -36.4% |
| Stocks and contracts in progress | 3 | €9,232 | €21,950 | +€12,718 | +137.8% |
| Stocks | 30/36 | €9,232 | €21,950 | +€12,718 | +137.8% |
| Amounts receivable within one year | 40/41 | €738,303 | €400,032 | -€338,271 | -45.8% |
| Trade receivables | 40 | €227,567 | €181,142 | -€46,424 | -20.4% |
| Other amounts receivable | 41 | €510,736 | €218,889 | -€291,847 | -57.1% |
| Cash at bank and in hand | 54/58 | €22,166 | €143,833 | +€121,666 | +548.9% |
| Deferred charges and accrued income | 490/1 | €147,010 | €17,073 | -€129,937 | -88.4% |
| Total equity and liabilities | 10/49 | €1,277,440 | €887,639 | -€389,800 | -30.5% |
| Equity | 10/15 | €321,362 | €416,363 | +€95,001 | +29.6% |
| Contributions | 10/11 | €28,550 | €28,550 | = | 0.0% |
| Reserves | 13 | €292,812 | €292,812 | = | 0.0% |
| Distributable reserves | 133 | €292,812 | €292,812 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €95,001 | +€95,001 | |
| Amounts payable | 17/49 | €956,078 | €471,277 | -€484,801 | -50.7% |
| Amounts payable after more than one year | 17 | €176,829 | €125,387 | -€51,442 | -29.1% |
| Financial debts | 170/4 | €176,829 | €125,387 | -€51,442 | -29.1% |
| Amounts payable within one year | 42/48 | €656,579 | €319,145 | -€337,434 | -51.4% |
| Current portion of amounts payable after more than one year | 42 | €71,108 | €52,591 | -€18,517 | -26.0% |
| Financial debts | 43 | €203,538 | - | -€203,538 | |
| Credit institutions | 430/8 | €203,538 | - | -€203,538 | |
| Trade debts | 44 | €134,206 | €101,110 | -€33,096 | -24.7% |
| Suppliers | 440/4 | €134,206 | €101,110 | -€33,096 | -24.7% |
| Taxes, remuneration and social security | 45 | €196,766 | €140,303 | -€56,463 | -28.7% |
| Taxes | 450/3 | €119,327 | €56,877 | -€62,450 | -52.3% |
| Remuneration and social security | 454/9 | €77,439 | €83,426 | +€5,987 | +7.7% |
| Other amounts payable | 47/48 | €50,960 | €25,141 | -€25,819 | -50.7% |
| Accrued charges and deferred income | 492/3 | €122,670 | €26,744 | -€95,926 | -78.2% |
| Remuneration, social security and pensions | 62 | €798,787 | €849,776 | +€50,990 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,934 | €99,633 | +€4,699 | +4.9% |
| Other operating charges | 640/8 | €19,416 | €5,886 | -€13,530 | -69.7% |
| Gross operating margin | 9900 | €1,068,638 | €1,188,153 | +€119,515 | +11.2% |
| Operating profit (loss) | 9901 | €155,501 | €232,857 | +€77,356 | +49.7% |
| Financial income | 75/76B | €7,119 | €4,726 | -€2,393 | -33.6% |
| Recurring financial income | 75 | €7,119 | €4,726 | -€2,393 | -33.6% |
| Financial charges | 65/66B | €97,900 | €62,789 | -€35,111 | -35.9% |
| Recurring financial charges | 65 | €97,900 | €62,789 | -€35,111 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €64,720 | €174,794 | +€110,073 | +170.1% |
| Income taxes | 67/77 | €14,553 | €54,676 | +€40,123 | +275.7% |
| Profit (loss) for the period | 9904 | €50,168 | €120,118 | +€69,951 | +139.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,168 | €120,118 | +€69,951 | +139.4% |
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 30 September 2026 via checked.be.