Castanea: 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.
Castanea
Largest movements
- Tangible fixed assets +€80,092
up €80,092 (+10.0%), from €804,288 to €884,380
of which Furniture and vehicles: +€67,124
- Cash -€33,086
down €33,086 (-62.4%), from €53,042 to €19,956
mainly Investment in fixed assets (net) (-€82,284) and Debts after one year (-€34,053)
- Receivables within one year +€30,691
up €30,691 (+78.0%), from €39,361 to €70,052
- Trade debts +€98,749
up €98,749 (+60,998%), from €162 to €98,911
- Debts after one year -€34,053
down €34,053 (-4.3%), from €792,502 to €758,449
- Accrued charges and deferred income +€10,325
up €10,325 (+52.0%), from €19,845 to €30,170
- Gross operating margin -€14,805
down €14,805 (-28.9%), from €51,245 to €36,440
- Taxes -€2,581
down €2,581 (-59.8%), from €4,313 to €1,732
- Depreciation +€2,126
up €2,126 (+3,212%), from €66 to €2,192
- Financial income +€1,234
up €1,234 (+71.7%), from €1,721 to €2,954
- Financial charges -€1,076
down €1,076 (-3.5%), from €30,886 to €29,810
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 | €896,945 | €977,109 | +€80,164 | +8.9% |
| Fixed assets | 21/28 | €804,288 | €884,380 | +€80,092 | +10.0% |
| Tangible fixed assets | 22/27 | €804,288 | €884,380 | +€80,092 | +10.0% |
| Land and buildings | 22 | - | €8,156 | +€8,156 | |
| Plant, machinery and equipment | 23 | - | €3,407 | +€3,407 | |
| Furniture and vehicles | 24 | €2,406 | €69,530 | +€67,124 | +2,790% |
| Other tangible fixed assets | 26 | €801,883 | €803,288 | +€1,405 | +0.2% |
| Current assets | 29/58 | €92,657 | €92,729 | +€72 | +0.1% |
| Amounts receivable within one year | 40/41 | €39,361 | €70,052 | +€30,691 | +78.0% |
| Other amounts receivable | 41 | €39,361 | €70,052 | +€30,691 | +78.0% |
| Cash at bank and in hand | 54/58 | €53,042 | €19,956 | -€33,086 | -62.4% |
| Deferred charges and accrued income | 490/1 | €255 | €2,721 | +€2,467 | +969% |
| Total equity and liabilities | 10/49 | €896,945 | €977,109 | +€80,164 | +8.9% |
| Equity | 10/15 | €39,332 | €43,867 | +€4,535 | +11.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €37,332 | €41,867 | +€4,535 | +12.1% |
| Distributable reserves | 133 | €37,332 | €41,867 | +€4,535 | +12.1% |
| Amounts payable | 17/49 | €857,613 | €933,242 | +€75,629 | +8.8% |
| Amounts payable after more than one year | 17 | €792,502 | €758,449 | -€34,053 | -4.3% |
| Financial debts | 170/4 | €792,502 | €758,449 | -€34,053 | -4.3% |
| Amounts payable within one year | 42/48 | €45,266 | €144,622 | +€99,357 | +219% |
| Current portion of amounts payable after more than one year | 42 | €32,834 | €34,053 | +€1,219 | +3.7% |
| Trade debts | 44 | €162 | €98,911 | +€98,749 | +60,998% |
| Suppliers | 440/4 | €162 | €98,911 | +€98,749 | +60,998% |
| Taxes, remuneration and social security | 45 | €12,270 | €11,659 | -€611 | -5.0% |
| Taxes | 450/3 | €12,270 | €11,659 | -€611 | -5.0% |
| Accrued charges and deferred income | 492/3 | €19,845 | €30,170 | +€10,325 | +52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €2,192 | +€2,126 | +3,212% |
| Other operating charges | 640/8 | €449 | €1,125 | +€676 | +150% |
| Gross operating margin | 9900 | €51,245 | €36,440 | -€14,805 | -28.9% |
| Operating profit (loss) | 9901 | €50,730 | €33,123 | -€17,607 | -34.7% |
| Financial income | 75/76B | €1,721 | €2,954 | +€1,234 | +71.7% |
| Recurring financial income | 75 | €1,721 | €2,954 | +€1,234 | +71.7% |
| Financial charges | 65/66B | €30,886 | €29,810 | -€1,076 | -3.5% |
| Recurring financial charges | 65 | €30,886 | €29,810 | -€1,076 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €21,564 | €6,267 | -€15,297 | -70.9% |
| Income taxes | 67/77 | €4,313 | €1,732 | -€2,581 | -59.8% |
| Profit (loss) for the period | 9904 | €17,251 | €4,535 | -€12,716 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,251 | €4,535 | -€12,716 | -73.7% |
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 24 October 2026 via checked.be.