CASTEL CEROUX: 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.
CASTEL CEROUX
Largest movements
- Cash +€33,900
up €33,900 (+7.6%), from €445,764 to €479,663
mainly Depreciation (+€23,528) and Net result for the year (+€8,760)
- Tangible fixed assets -€23,528
down €23,528 (-5.5%), from €427,316 to €403,789
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€7,190
up €7,190 (+27.2%), from €26,449 to €33,638
- Other operating charges -€3,197
down €3,197 (-58.3%), from €5,481 to €2,284
- Depreciation -€789
down €789 (-3.2%), from €24,317 to €23,528
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 | €900,769 | €912,272 | +€11,503 | +1.3% |
| Fixed assets | 21/28 | €427,316 | €403,789 | -€23,528 | -5.5% |
| Tangible fixed assets | 22/27 | €427,316 | €403,789 | -€23,528 | -5.5% |
| Land and buildings | 22 | €427,316 | €403,789 | -€23,528 | -5.5% |
| Current assets | 29/58 | €473,453 | €508,484 | +€35,031 | +7.4% |
| Amounts receivable within one year | 40/41 | €7,972 | €8,298 | +€325 | +4.1% |
| Trade receivables | 40 | €6,056 | €6,056 | = | 0.0% |
| Other amounts receivable | 41 | €1,916 | €2,241 | +€325 | +17.0% |
| Current investments | 50/53 | €19,717 | €19,717 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €445,764 | €479,663 | +€33,900 | +7.6% |
| Deferred charges and accrued income | 490/1 | - | €806 | +€806 | |
| Total equity and liabilities | 10/49 | €900,769 | €912,272 | +€11,503 | +1.3% |
| Equity | 10/15 | €897,219 | €905,980 | +€8,760 | +1.0% |
| Contributions | 10/11 | €707,000 | €707,000 | = | 0.0% |
| Capital | 10 | €707,000 | €707,000 | = | 0.0% |
| Issued capital | 100 | €707,000 | €707,000 | = | 0.0% |
| Reserves | 13 | €429,363 | €429,363 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,866 | €26,866 | = | 0.0% |
| Legal reserve | 130 | €26,866 | €26,866 | = | 0.0% |
| Distributable reserves | 133 | €402,497 | €402,497 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,143 | -€230,383 | +€8,760 | +3.7% |
| Amounts payable | 17/49 | €3,550 | €6,293 | +€2,743 | +77.3% |
| Amounts payable within one year | 42/48 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €3,500 | €3,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €50 | €2,793 | +€2,743 | +5,485% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,317 | €23,528 | -€789 | -3.2% |
| Other operating charges | 640/8 | €5,481 | €2,284 | -€3,197 | -58.3% |
| Gross operating margin | 9900 | €26,449 | €33,638 | +€7,190 | +27.2% |
| Operating profit (loss) | 9901 | -€3,350 | €7,827 | +€11,176 | |
| Financial income | 75/76B | €779 | €1,084 | +€306 | +39.2% |
| Recurring financial income | 75 | €779 | €1,084 | +€306 | +39.2% |
| Financial charges | 65/66B | €337 | €476 | +€140 | +41.5% |
| Recurring financial charges | 65 | €337 | €476 | +€140 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,907 | €8,435 | +€11,342 | |
| Income taxes | 67/77 | - | -€325 | -€325 | |
| Profit (loss) for the period | 9904 | -€2,907 | €8,760 | +€11,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,907 | €8,760 | +€11,668 |
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 15 October 2026 via checked.be.