CASTAGNA ACCOUNTANCY: 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.
CASTAGNA ACCOUNTANCY
Largest movements
- Receivables within one year +€23,845
up €23,845 (+174%), from €13,721 to €37,566
of which Trade receivables: +€12,574
- Tangible fixed assets +€1,122
new in 2025: €1,122
- Cash +€801
up €801 (+7.7%), from €10,459 to €11,260
mainly Net result for the year (+€21,471) and Tax, wage and social debts (+€2,269)
- Reserves +€21,471
up €21,471 (+131%), from €16,365 to €37,835
- Tax, wage and social debts +€2,269
up €2,269 (+27.6%), from €8,231 to €10,500
- Trade debts +€1,994
up €1,994 (+118%), from €1,686 to €3,680
- Gross operating margin +€6,597
up €6,597 (+31.8%), from €20,747 to €27,344
- Taxes +€1,846
up €1,846 (+42.0%), from €4,397 to €6,244
- Financial income +€514
up €514 (+331%), from €155 to €669
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 | €28,282 | €54,015 | +€25,734 | +91.0% |
| Fixed assets | 21/28 | €2,600 | €3,722 | +€1,122 | +43.2% |
| Tangible fixed assets | 22/27 | - | €1,122 | +€1,122 | |
| Furniture and vehicles | 24 | - | €1,122 | +€1,122 | |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €25,682 | €50,293 | +€24,612 | +95.8% |
| Amounts receivable within one year | 40/41 | €13,721 | €37,566 | +€23,845 | +174% |
| Trade receivables | 40 | €9,692 | €22,267 | +€12,574 | +130% |
| Other amounts receivable | 41 | €4,029 | €15,300 | +€11,271 | +280% |
| Cash at bank and in hand | 54/58 | €10,459 | €11,260 | +€801 | +7.7% |
| Deferred charges and accrued income | 490/1 | €1,502 | €1,467 | -€35 | -2.3% |
| Total equity and liabilities | 10/49 | €28,282 | €54,015 | +€25,734 | +91.0% |
| Equity | 10/15 | €18,365 | €39,835 | +€21,471 | +117% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,365 | €37,835 | +€21,471 | +131% |
| Distributable reserves | 133 | €16,365 | €37,835 | +€21,471 | +131% |
| Amounts payable | 17/49 | €9,917 | €14,180 | +€4,263 | +43.0% |
| Amounts payable within one year | 42/48 | €9,917 | €14,180 | +€4,263 | +43.0% |
| Trade debts | 44 | €1,686 | €3,680 | +€1,994 | +118% |
| Suppliers | 440/4 | €1,686 | €3,680 | +€1,994 | +118% |
| Taxes, remuneration and social security | 45 | €8,231 | €10,500 | +€2,269 | +27.6% |
| Taxes | 450/3 | €8,231 | €10,500 | +€2,269 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €156 | +€156 | |
| Other operating charges | 640/8 | €75 | €62 | -€13 | -17.3% |
| Gross operating margin | 9900 | €20,747 | €27,344 | +€6,597 | +31.8% |
| Operating profit (loss) | 9901 | €20,672 | €27,126 | +€6,454 | +31.2% |
| Financial income | 75/76B | €155 | €669 | +€514 | +331% |
| Recurring financial income | 75 | €155 | €669 | +€514 | +331% |
| Financial charges | 65/66B | €66 | €81 | +€15 | +23.1% |
| Recurring financial charges | 65 | €66 | €81 | +€15 | +23.1% |
| Profit (loss) for the period before taxes | 9903 | €20,762 | €27,714 | +€6,953 | +33.5% |
| Income taxes | 67/77 | €4,397 | €6,244 | +€1,846 | +42.0% |
| Profit (loss) for the period | 9904 | €16,365 | €21,471 | +€5,106 | +31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,365 | €21,471 | +€5,106 | +31.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.