CASTADOT PIERRE: 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.
CASTADOT PIERRE
Largest movements
- Tangible fixed assets -€63,439
down €63,439 (-9.6%), from €658,880 to €595,441
- Cash +€53,307
up €53,307 (+31.6%), from €168,924 to €222,231
mainly Net result for the year (+€226,677) and Other debts (+€169,340)
- Other debts +€169,340
up €169,340 (+132%), from €128,146 to €297,486
- Profit (loss) carried forward -€163,767
no longer reported in 2025 (was €163,767)
- Debts after one year -€71,259
down €71,259 (-18.8%), from €378,195 to €306,937
- Reserves +€40,000
up €40,000 (+29.1%), from €137,500 to €177,500
- Tax, wage and social debts +€32,844
up €32,844 (+541%), from €6,069 to €38,914
- Gross operating margin +€19,827
up €19,827 (+4.6%), from €433,498 to €453,325
- Financial charges -€11,841
down €11,841 (-15.3%), from €77,142 to €65,301
- Taxes +€6,052
up €6,052 (+8.5%), from €71,129 to €77,181
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.
Derived cash bridge
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 | €989,001 | €989,876 | +€874 | +0.1% |
| Fixed assets | 21/28 | €658,880 | €595,441 | -€63,439 | -9.6% |
| Tangible fixed assets | 22/27 | €658,880 | €595,441 | -€63,439 | -9.6% |
| Land and buildings | 22 | €332,881 | €318,631 | -€14,250 | -4.3% |
| Plant, machinery and equipment | 23 | €242,989 | €213,256 | -€29,733 | -12.2% |
| Furniture and vehicles | 24 | €83,011 | €63,555 | -€19,456 | -23.4% |
| Current assets | 29/58 | €330,121 | €394,434 | +€64,313 | +19.5% |
| Amounts receivable within one year | 40/41 | - | €7,819 | +€7,819 | |
| Other amounts receivable | 41 | - | €7,819 | +€7,819 | |
| Cash at bank and in hand | 54/58 | €168,924 | €222,231 | +€53,307 | +31.6% |
| Deferred charges and accrued income | 490/1 | €161,198 | €164,385 | +€3,187 | +2.0% |
| Total equity and liabilities | 10/49 | €989,001 | €989,876 | +€874 | +0.1% |
| Equity | 10/15 | €394,017 | €270,250 | -€123,767 | -31.4% |
| Contributions | 10/11 | €92,750 | €92,750 | = | 0.0% |
| Reserves | 13 | €137,500 | €177,500 | +€40,000 | +29.1% |
| Distributable reserves | 133 | €137,500 | €177,500 | +€40,000 | +29.1% |
| Profit (loss) carried forward | 14 | €163,767 | - | -€163,767 | |
| Amounts payable | 17/49 | €594,984 | €719,626 | +€124,642 | +20.9% |
| Amounts payable after more than one year | 17 | €378,195 | €306,937 | -€71,259 | -18.8% |
| Financial debts | 170/4 | €378,195 | €306,937 | -€71,259 | -18.8% |
| Amounts payable within one year | 42/48 | €216,789 | €412,689 | +€195,900 | +90.4% |
| Current portion of amounts payable after more than one year | 42 | €76,823 | €71,259 | -€5,564 | -7.2% |
| Trade debts | 44 | €5,751 | €5,031 | -€720 | -12.5% |
| Suppliers | 440/4 | €5,751 | €5,031 | -€720 | -12.5% |
| Taxes, remuneration and social security | 45 | €6,069 | €38,914 | +€32,844 | +541% |
| Taxes | 450/3 | €6,069 | €38,914 | +€32,844 | +541% |
| Other amounts payable | 47/48 | €128,146 | €297,486 | +€169,340 | +132% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,684 | €80,350 | +€2,666 | +3.4% |
| Other operating charges | 640/8 | €3,776 | €3,817 | +€41 | +1.1% |
| Gross operating margin | 9900 | €433,498 | €453,325 | +€19,827 | +4.6% |
| Operating profit (loss) | 9901 | €352,038 | €369,159 | +€17,121 | +4.9% |
| Financial charges | 65/66B | €77,142 | €65,301 | -€11,841 | -15.3% |
| Recurring financial charges | 65 | €77,142 | €65,301 | -€11,841 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €274,896 | €303,857 | +€28,961 | +10.5% |
| Income taxes | 67/77 | €71,129 | €77,181 | +€6,052 | +8.5% |
| Profit (loss) for the period | 9904 | €203,767 | €226,677 | +€22,909 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €203,767 | €226,677 | +€22,909 | +11.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.