CASTELET CONSULTING: what changed
What changed
CASTELET CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€82,226
2024 · €187,484-€105,258
Equity
€717,347
2024 · €786,056-€68,709
Cash
€19,284
2024 · €2,991+€16,292
Balance sheet total
€752,568
2024 · €828,560-€75,991
Largest movements
Assets
- Financial fixed assets +€265,000
up €265,000 (+67.1%), from €395,000 to €660,000
- Receivables within one year -€171,940
down €171,940 (-88.9%), from €193,414 to €21,475
of which Other amounts receivable: -€162,562
- Deferred charges and accrued income -€146,193
down €146,193 (-95.8%), from €152,560 to €6,367
- Receivables after one year -€35,635
down €35,635 (-45.2%), from €78,871 to €43,236
- Cash +€16,292
up €16,292 (+545%), from €2,991 to €19,284
mainly Receivables within one year (+€171,940) and Deferred charges and accrued income (+€146,193)
Equity and liabilities
- Reserves -€68,709
down €68,709 (-9.5%), from €724,469 to €655,761
of which Distributable reserves: -€68,709
Income statement
- Financial income -€150,254
down €150,254 (-92.9%), from €161,758 to €11,504
- Gross operating margin +€45,955
up €45,955 (+67.1%), from €68,519 to €114,474
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€187,484
Gross operating margin
+€45,955
Depreciation
-€0
Other operating charges
+€84
Financial income
-€150,254
Financial charges
-€127
Taxes
-€917
Result 2025
€82,226
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€432,123
Investment
-€265,000
Financing
-€150,830
Cash 2024
€2,991
From operations (derived)
+€432,123
Net result for the year
+€82,226
Depreciation
+€3,517
Receivables after one year
+€35,635
Receivables within one year
+€171,940
Deferred charges and accrued income
+€146,193
Trade debts
-€914
Tax, wage and social debts
-€6,474
Investment (derived)
-€265,000
Investment in fixed assets (net)
-€265,000
Financing
-€150,830
Short-term financial debts
+€105
Contributions, distributions and other
-€150,935
Cash 2025
€19,284
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €828,560 | €752,568 | -€75,991 | -9.2% |
| Fixed assets | 21/28 | €400,723 | €662,206 | +€261,483 | +65.3% |
| Tangible fixed assets | 22/27 | €5,723 | €2,206 | -€3,517 | -61.4% |
| Furniture and vehicles | 24 | €5,723 | €2,206 | -€3,517 | -61.4% |
| Financial fixed assets | 28 | €395,000 | €660,000 | +€265,000 | +67.1% |
| Current assets | 29/58 | €427,837 | €90,362 | -€337,475 | -78.9% |
| Amounts receivable after more than one year | 29 | €78,871 | €43,236 | -€35,635 | -45.2% |
| Other amounts receivable | 291 | €78,871 | €43,236 | -€35,635 | -45.2% |
| Amounts receivable within one year | 40/41 | €193,414 | €21,475 | -€171,940 | -88.9% |
| Trade receivables | 40 | €9,378 | €0 | -€9,378 | -100% |
| Other amounts receivable | 41 | €184,036 | €21,475 | -€162,562 | -88.3% |
| Cash at bank and in hand | 54/58 | €2,991 | €19,284 | +€16,292 | +545% |
| Deferred charges and accrued income | 490/1 | €152,560 | €6,367 | -€146,193 | -95.8% |
| Total equity and liabilities | 10/49 | €828,560 | €752,568 | -€75,991 | -9.2% |
| Equity | 10/15 | €786,056 | €717,347 | -€68,709 | -8.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €724,469 | €655,761 | -€68,709 | -9.5% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €718,319 | €649,611 | -€68,709 | -9.6% |
| Profit (loss) carried forward | 14 | €87 | €87 | = | 0.0% |
| Amounts payable | 17/49 | €42,503 | €35,221 | -€7,283 | -17.1% |
| Amounts payable within one year | 42/48 | €42,503 | €35,221 | -€7,283 | -17.1% |
| Financial debts | 43 | €10,000 | €10,105 | +€105 | +1.0% |
| Credit institutions | 430/8 | €10,000 | €10,105 | +€105 | +1.0% |
| Trade debts | 44 | €914 | €0 | -€914 | -100% |
| Suppliers | 440/4 | €914 | €0 | -€914 | -100% |
| Taxes, remuneration and social security | 45 | €31,590 | €25,116 | -€6,474 | -20.5% |
| Taxes | 450/3 | €31,590 | €25,116 | -€6,474 | -20.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,517 | €3,517 | +€0 | 0.0% |
| Other operating charges | 640/8 | €670 | €586 | -€84 | -12.6% |
| Gross operating margin | 9900 | €68,519 | €114,474 | +€45,955 | +67.1% |
| Operating profit (loss) | 9901 | €64,332 | €110,372 | +€46,039 | +71.6% |
| Financial income | 75/76B | €161,758 | €11,504 | -€150,254 | -92.9% |
| Recurring financial income | 75 | €161,758 | €11,504 | -€150,254 | -92.9% |
| Financial charges | 65/66B | €480 | €606 | +€127 | +26.4% |
| Recurring financial charges | 65 | €480 | €606 | +€127 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €225,611 | €121,270 | -€104,341 | -46.2% |
| Income taxes | 67/77 | €38,127 | €39,044 | +€917 | +2.4% |
| Profit (loss) for the period | 9904 | €187,484 | €82,226 | -€105,258 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €187,484 | €82,226 | -€105,258 | -56.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.