CASTAN: 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.
CASTAN
Largest movements
- Cash +€64,123
up €64,123 (+15.7%), from €409,502 to €473,625
mainly Net result for the year (+€88,916) and Depreciation (+€11,354)
- Current investments +€55,039
up €55,039 (+16.8%), from €328,076 to €383,114
- Tangible fixed assets -€10,211
down €10,211 (-7.5%), from €135,613 to €125,402
of which Land and buildings: -€8,918
- Reserves +€88,916
up €88,916 (+11.2%), from €791,888 to €880,804
- Tax, wage and social debts +€10,081
up €10,081 (+52.9%), from €19,041 to €29,122
- Gross operating margin +€9,655
up €9,655 (+7.9%), from €122,624 to €132,279
- Financial income +€2,833
up €2,833 (+47.0%), from €6,034 to €8,867
- Taxes +€1,719
up €1,719 (+5.4%), from €31,827 to €33,546
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 | €882,897 | €989,463 | +€106,566 | +12.1% |
| Fixed assets | 21/28 | €135,613 | €125,402 | -€10,211 | -7.5% |
| Tangible fixed assets | 22/27 | €135,613 | €125,402 | -€10,211 | -7.5% |
| Land and buildings | 22 | €121,265 | €112,346 | -€8,918 | -7.4% |
| Furniture and vehicles | 24 | €1,285 | €540 | -€745 | -58.0% |
| Other tangible fixed assets | 26 | €13,063 | €12,515 | -€547 | -4.2% |
| Current assets | 29/58 | €747,284 | €864,061 | +€116,777 | +15.6% |
| Amounts receivable within one year | 40/41 | €2,414 | €629 | -€1,785 | -73.9% |
| Trade receivables | 40 | €214 | €629 | +€415 | +194.1% |
| Other amounts receivable | 41 | €2,200 | €0 | -€2,200 | -100.0% |
| Current investments | 50/53 | €328,076 | €383,114 | +€55,039 | +16.8% |
| Cash at bank and in hand | 54/58 | €409,502 | €473,625 | +€64,123 | +15.7% |
| Deferred charges and accrued income | 490/1 | €7,293 | €6,693 | -€600 | -8.2% |
| Total equity and liabilities | 10/49 | €882,897 | €989,463 | +€106,566 | +12.1% |
| Equity | 10/15 | €804,288 | €893,204 | +€88,916 | +11.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €791,888 | €880,804 | +€88,916 | +11.2% |
| Distributable reserves | 133 | €791,888 | €880,804 | +€88,916 | +11.2% |
| Amounts payable | 17/49 | €78,608 | €96,259 | +€17,650 | +22.5% |
| Amounts payable within one year | 42/48 | €76,946 | €94,984 | +€18,038 | +23.4% |
| Trade debts | 44 | €798 | €919 | +€121 | +15.2% |
| Suppliers | 440/4 | €798 | €919 | +€121 | +15.2% |
| Taxes, remuneration and social security | 45 | €19,041 | €29,122 | +€10,081 | +52.9% |
| Taxes | 450/3 | €19,041 | €29,122 | +€10,081 | +52.9% |
| Other amounts payable | 47/48 | €57,107 | €64,942 | +€7,835 | +13.7% |
| Accrued charges and deferred income | 492/3 | €1,662 | €1,275 | -€387 | -23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,255 | €11,354 | +€99 | +0.9% |
| Other operating charges | 640/8 | €2,733 | €2,907 | +€174 | +6.4% |
| Gross operating margin | 9900 | €122,624 | €132,279 | +€9,655 | +7.9% |
| Operating profit (loss) | 9901 | €108,635 | €118,017 | +€9,382 | +8.6% |
| Financial income | 75/76B | €6,034 | €8,867 | +€2,833 | +47.0% |
| Recurring financial income | 75 | €6,034 | €8,867 | +€2,833 | +47.0% |
| Financial charges | 65/66B | €3,985 | €4,423 | +€438 | +11.0% |
| Recurring financial charges | 65 | €3,985 | €4,423 | +€438 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €110,684 | €122,461 | +€11,778 | +10.6% |
| Income taxes | 67/77 | €31,827 | €33,546 | +€1,719 | +5.4% |
| Profit (loss) for the period | 9904 | €78,857 | €88,916 | +€10,058 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,857 | €88,916 | +€10,058 | +12.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.