CASTCO: 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.
CASTCO
Largest movements
- Cash +€17,882
up €17,882 (+68.8%), from €26,004 to €43,886
mainly Net result for the year (+€13,395) and Current portion of long-term debt (+€7,590)
- Receivables within one year -€3,806
down €3,806 (-21.6%), from €17,620 to €13,814
of which Other amounts receivable: -€5,006
- Tangible fixed assets -€3,429
down €3,429 (-22.7%), from €15,124 to €11,695
of which Furniture and vehicles: -€3,099
- Current investments -€1,901
down €1,901 (-1.8%), from €103,896 to €101,995
- Current portion of long-term debt +€7,590
new in 2025: €7,590
- Gross operating margin -€5,126
down €5,126 (-18.1%), from €28,361 to €23,235
- Depreciation +€1,106
up €1,106 (+36.1%), from €3,061 to €4,167
- Financial charges +€948
up €948 (+141.7%), from €669 to €1,617
of which Financial charges: +€1,343
- Taxes -€889
down €889 (-12.7%), from €7,013 to €6,125
- Financial income +€474
up €474 (+20.3%), from €2,335 to €2,809
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 | €164,535 | €173,308 | +€8,773 | +5.3% |
| Fixed assets | 21/28 | €15,124 | €11,695 | -€3,429 | -22.7% |
| Tangible fixed assets | 22/27 | €15,124 | €11,695 | -€3,429 | -22.7% |
| Plant, machinery and equipment | 23 | €910 | €580 | -€330 | -36.2% |
| Furniture and vehicles | 24 | €14,214 | €11,115 | -€3,099 | -21.8% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €149,411 | €161,613 | +€12,202 | +8.2% |
| Amounts receivable within one year | 40/41 | €17,620 | €13,814 | -€3,806 | -21.6% |
| Trade receivables | 40 | €11,419 | €12,619 | +€1,199 | +10.5% |
| Other amounts receivable | 41 | €6,201 | €1,195 | -€5,006 | -80.7% |
| Current investments | 50/53 | €103,896 | €101,995 | -€1,901 | -1.8% |
| Cash at bank and in hand | 54/58 | €26,004 | €43,886 | +€17,882 | +68.8% |
| Deferred charges and accrued income | 490/1 | €1,890 | €1,917 | +€27 | +1.4% |
| Total equity and liabilities | 10/49 | €164,535 | €173,308 | +€8,773 | +5.3% |
| Equity | 10/15 | €147,681 | €148,445 | +€763 | +0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €135,281 | €136,045 | +€763 | +0.6% |
| Tax-exempt reserves | 132 | €303 | €303 | = | 0.0% |
| Distributable reserves | 133 | €134,979 | €135,742 | +€763 | +0.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,853 | €24,863 | +€8,010 | +47.5% |
| Amounts payable after more than one year | 17 | - | €643 | +€643 | |
| Financial debts | 170/4 | - | €643 | +€643 | |
| Amounts payable within one year | 42/48 | €16,853 | €24,221 | +€7,367 | +43.7% |
| Current portion of amounts payable after more than one year | 42 | - | €7,590 | +€7,590 | |
| Trade debts | 44 | €2,162 | €2,010 | -€151 | -7.0% |
| Suppliers | 440/4 | €2,162 | €2,010 | -€151 | -7.0% |
| Taxes, remuneration and social security | 45 | €14,692 | €13,101 | -€1,591 | -10.8% |
| Taxes | 450/3 | €11,342 | €9,751 | -€1,591 | -14.0% |
| Remuneration and social security | 454/9 | €3,350 | €3,350 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €1,519 | +€1,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,061 | €4,167 | +€1,106 | +36.1% |
| Other operating charges | 640/8 | €781 | €740 | -€41 | -5.2% |
| Non-recurring operating charges | 66A | €3,836 | €0 | -€3,836 | -100.0% |
| Gross operating margin | 9900 | €28,361 | €23,235 | -€5,126 | -18.1% |
| Operating profit (loss) | 9901 | €20,684 | €18,328 | -€2,356 | -11.4% |
| Financial income | 75/76B | €2,335 | €2,809 | +€474 | +20.3% |
| Recurring financial income | 75 | €2,335 | €2,809 | +€474 | +20.3% |
| Financial charges | 65/66B | €669 | €1,617 | +€948 | +141.7% |
| Recurring financial charges | 65 | €275 | €1,617 | +€1,343 | +488.4% |
| Non-recurring financial charges | 66B | €394 | €0 | -€394 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €22,350 | €19,520 | -€2,830 | -12.7% |
| Income taxes | 67/77 | €7,013 | €6,125 | -€889 | -12.7% |
| Profit (loss) for the period | 9904 | €15,336 | €13,395 | -€1,941 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,336 | €13,395 | -€1,941 | -12.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.