CASTEELE AUPERPIN: 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.
CASTEELE AUPERPIN
Largest movements
- Cash -€28,521
down €28,521 (-59.0%), from €48,356 to €19,835
mainly Other debts (-€12,045) and Receivables within one year (-€11,566)
- Receivables within one year +€11,566
up €11,566 (+75.8%), from €15,255 to €26,821
of which Trade receivables: +€9,077
- Stocks and contracts +€4,580
new in 2025: €4,580
- Other debts -€12,045
down €12,045 (-64.0%), from €18,830 to €6,785
- Turnover -€19,410
down €19,410 (-30.7%), from €63,137 to €43,727
- Purchases and services +€17,561
up €17,561 (+48.0%), from €36,601 to €54,162
- Gross operating margin -€11,780
down €11,780 (-92.3%), from €12,761 to €981
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 | €63,611 | €51,236 | -€12,375 | -19.5% |
| Current assets | 29/58 | €63,611 | €51,236 | -€12,375 | -19.5% |
| Stocks and contracts in progress | 3 | - | €4,580 | +€4,580 | |
| Stocks | 30/36 | - | €4,580 | +€4,580 | |
| Amounts receivable within one year | 40/41 | €15,255 | €26,821 | +€11,566 | +75.8% |
| Trade receivables | 40 | €14,045 | €23,122 | +€9,077 | +64.6% |
| Other amounts receivable | 41 | €1,210 | €3,698 | +€2,489 | +206% |
| Cash at bank and in hand | 54/58 | €48,356 | €19,835 | -€28,521 | -59.0% |
| Total equity and liabilities | 10/49 | €63,611 | €51,236 | -€12,375 | -19.5% |
| Equity | 10/15 | €43,127 | €43,036 | -€92 | -0.2% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €1,419 | €1,419 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,419 | €1,419 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,419 | €1,419 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,708 | €10,617 | -€92 | -0.9% |
| Amounts payable | 17/49 | €20,484 | €8,200 | -€12,283 | -60.0% |
| Amounts payable within one year | 42/48 | €20,484 | €8,200 | -€12,283 | -60.0% |
| Trade debts | 44 | €1,654 | €1,416 | -€238 | -14.4% |
| Suppliers | 440/4 | €1,654 | €1,416 | -€238 | -14.4% |
| Other amounts payable | 47/48 | €18,830 | €6,785 | -€12,045 | -64.0% |
| Turnover | 70 | €63,137 | €43,727 | -€19,410 | -30.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,601 | €54,162 | +€17,561 | +48.0% |
| Other operating charges | 640/8 | - | €426 | +€426 | |
| Gross operating margin | 9900 | €12,761 | €981 | -€11,780 | -92.3% |
| Operating profit (loss) | 9901 | €12,761 | €555 | -€12,206 | -95.6% |
| Financial charges | 65/66B | €29 | €59 | +€31 | +108% |
| Recurring financial charges | 65 | €29 | €59 | +€31 | +108% |
| Profit (loss) for the period before taxes | 9903 | €12,733 | €496 | -€12,237 | -96.1% |
| Income taxes | 67/77 | - | €588 | +€588 | |
| Profit (loss) for the period | 9904 | €12,733 | -€92 | -€12,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,733 | -€92 | -€12,825 |
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 16 October 2026 via checked.be.