CASTEL CONSTRUCTION: 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.
CASTEL CONSTRUCTION
Largest movements
- Tangible fixed assets -€3,840
down €3,840 (-8.2%), from €46,657 to €42,817
- Receivables within one year +€1,958
up €1,958 (+22.8%), from €8,575 to €10,533
- Deferred charges and accrued income +€1,750
up €1,750 (+64.2%), from €2,728 to €4,478
- Trade debts +€3,069
up €3,069, from €0 to €3,069
- Profit (loss) carried forward -€2,285
down €2,285 (-6.3%), from -€36,058 to -€38,343
- Debts after one year -€1,205
down €1,205 (-4.2%), from €28,671 to €27,466
- Purchases and services +€1,008
up €1,008 (+158.6%), from €635 to €1,643
- Gross operating margin -€948
down €948 (-23.4%), from €4,045 to €3,097
- Financial income -€233
down €233 (-31.7%), from €736 to €502
- Financial charges +€158
up €158 (+34.4%), from €460 to €618
- Other operating charges +€136
up €136 (+10.5%), from €1,290 to €1,426
From the 2022 result to the 2023 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 | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,960 | €57,828 | -€132 | -0.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €46,657 | €42,817 | -€3,840 | -8.2% |
| Tangible fixed assets | 22/27 | €46,657 | €42,817 | -€3,840 | -8.2% |
| Land and buildings | 22 | €46,657 | €42,817 | -€3,840 | -8.2% |
| Current assets | 29/58 | €11,303 | €15,011 | +€3,708 | +32.8% |
| Amounts receivable within one year | 40/41 | €8,575 | €10,533 | +€1,958 | +22.8% |
| Other amounts receivable | 41 | €8,575 | €10,533 | +€1,958 | +22.8% |
| Deferred charges and accrued income | 490/1 | €2,728 | €4,478 | +€1,750 | +64.2% |
| Total equity and liabilities | 10/49 | €57,960 | €57,828 | -€132 | -0.2% |
| Equity | 10/15 | €25,916 | €23,631 | -€2,285 | -8.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,058 | -€38,343 | -€2,285 | -6.3% |
| Amounts payable | 17/49 | €32,044 | €34,197 | +€2,153 | +6.7% |
| Amounts payable after more than one year | 17 | €28,671 | €27,466 | -€1,205 | -4.2% |
| Financial debts | 170/4 | €28,671 | €27,466 | -€1,205 | -4.2% |
| Amounts payable within one year | 42/48 | €3,373 | €6,731 | +€3,358 | +99.5% |
| Current portion of amounts payable after more than one year | 42 | €3,373 | €3,662 | +€289 | +8.6% |
| Trade debts | 44 | €0 | €3,069 | +€3,069 | |
| Suppliers | 440/4 | €0 | €3,069 | +€3,069 | |
| Goods, raw materials, services and sundry goods | 60/61 | €635 | €1,643 | +€1,008 | +158.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,840 | €3,840 | = | 0.0% |
| Other operating charges | 640/8 | €1,290 | €1,426 | +€136 | +10.5% |
| Gross operating margin | 9900 | €4,045 | €3,097 | -€948 | -23.4% |
| Operating profit (loss) | 9901 | -€1,086 | -€2,169 | -€1,083 | -99.8% |
| Financial income | 75/76B | €736 | €502 | -€233 | -31.7% |
| Recurring financial income | 75 | €736 | €502 | -€233 | -31.7% |
| Financial charges | 65/66B | €460 | €618 | +€158 | +34.4% |
| Recurring financial charges | 65 | €460 | €618 | +€158 | +34.4% |
| Profit (loss) for the period before taxes | 9903 | -€810 | -€2,285 | -€1,475 | -182.1% |
| Profit (loss) for the period | 9904 | -€810 | -€2,285 | -€1,475 | -182.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€810 | -€2,285 | -€1,475 | -182.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.