CASTANEA: 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.
CASTANEA
Largest movements
- Current assets -€1.9m
down €1.9m (-88.0%), from €2.1m to €254,642
of which Receivables within one year: -€1.8m
- Tangible fixed assets -€346,618
down €346,618 (-5.4%), from €6.4m to €6.1m
- Debts -€2.0m
down €2.0m (-23.9%), from €8.2m to €6.3m
of which Debts within one year: -€2.2m
- Profit (loss) carried forward -€242,930
down €242,930, from €208,233 to -€34,697
- Gross operating margin -€906,399
down €906,399 (-78.3%), from €1.2m to €251,768
- Turnover +€453,405
new in 2017: €453,405
- Financial charges +€215,087
new in 2017: €215,087
- Purchases and services +€199,331
new in 2017: €199,331
- Financial income +€19,228
new in 2017: €19,228
From the 2016 result to the 2017 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,542,753 | €6,336,997 | -€2.2m | -25.8% |
| Fixed assets | 21/28 | €6,428,973 | €6,082,355 | -€346,618 | -5.4% |
| Tangible fixed assets | 22/27 | €6,428,973 | €6,082,355 | -€346,618 | -5.4% |
| Land and buildings | 22 | - | €6,082,355 | +€6.1m | |
| Current assets | 29/58 | €2,113,779 | €254,642 | -€1.9m | -88.0% |
| Amounts receivable within one year | 40/41 | €2,004,558 | €221,547 | -€1.8m | -88.9% |
| Trade receivables | 40 | - | €197,002 | +€197,002 | |
| Other amounts receivable | 41 | - | €24,545 | +€24,545 | |
| Cash at bank and in hand | 54/58 | €86,430 | €33,095 | -€53,335 | -61.7% |
| Total equity and liabilities | 10/49 | €8,542,753 | €6,336,997 | -€2.2m | -25.8% |
| Equity | 10/15 | €318,233 | €75,303 | -€242,930 | -76.3% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | - | €100,000 | +€100,000 | |
| Issued capital | 100 | - | €100,000 | +€100,000 | |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €208,233 | -€34,697 | -€242,930 | |
| Amounts payable | 17/49 | €8,224,519 | €6,261,694 | -€2.0m | -23.9% |
| Amounts payable within one year | 42/48 | €8,211,946 | €6,055,553 | -€2.2m | -26.3% |
| Trade debts | 44 | €857,083 | €296 | -€856,787 | -100.0% |
| Suppliers | 440/4 | - | €296 | +€296 | |
| Other amounts payable | 47/48 | - | €6,055,257 | +€6.1m | |
| Accrued charges and deferred income | 492/3 | - | €206,141 | +€206,141 | |
| Turnover | 70 | - | €453,405 | +€453,405 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €199,331 | +€199,331 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €299,417 | €296,933 | -€2,484 | -0.8% |
| Other operating charges | 640/8 | - | €1,906 | +€1,906 | |
| Gross operating margin | 9900 | €1,158,167 | €251,768 | -€906,399 | -78.3% |
| Operating profit (loss) | 9901 | €858,476 | -€47,071 | -€905,547 | |
| Financial income | 75/76B | - | €19,228 | +€19,228 | |
| Recurring financial income | 75 | €81,137 | €19,228 | -€61,909 | -76.3% |
| Financial charges | 65/66B | - | €215,087 | +€215,087 | |
| Recurring financial charges | 65 | €215,469 | €215,087 | -€382 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €724,144 | -€242,930 | -€967,074 | |
| Income taxes | 67/77 | €16,818 | - | -€16,818 | |
| Profit (loss) for the period | 9904 | €707,326 | -€242,930 | -€950,256 | |
| Profit (loss) for the period to be appropriated | 9905 | €707,326 | -€242,930 | -€950,256 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2016 and 30 September 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.