CASTELEYN JOERI: what changed
CASTELEYN JOERI
Largest movements
- Tangible fixed assets -€1,229
down €1,229 (-15.5%), from €7,905 to €6,676
of which Land and buildings: -€1,009
- Cash +€934
up €934 (+96.9%), from €964 to €1,898
mainly Depreciation (+€1,229) and Trade debts (+€908)
- Deferred charges and accrued income -€573
no longer reported in 2025 (was €573)
- Receivables within one year +€219
up €219 (+2.4%), from €9,280 to €9,499
- Profit (loss) carried forward -€1,521
down €1,521 (-8.3%), from -€18,267 to -€19,787
- Trade debts +€908
up €908 (+206%), from €440 to €1,348
- Gross operating margin +€2,422
up €2,422, from -€650 to €1,772
- Other operating charges +€1,338
up €1,338 (+129%), from €1,039 to €2,377
- Taxes -€37
down €37 (-21.1%), from €174 to €138
- Financial charges -€31
down €31 (-33.6%), from €94 to €62
- Financial income -€30
down €30 (-5.6%), from €544 to €513
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,722 | €18,073 | -€649 | -3.5% |
| Fixed assets | 21/28 | €7,905 | €6,676 | -€1,229 | -15.5% |
| Tangible fixed assets | 22/27 | €7,905 | €6,676 | -€1,229 | -15.5% |
| Land and buildings | 22 | €7,685 | €6,676 | -€1,009 | -13.1% |
| Plant, machinery and equipment | 23 | €220 | - | -€220 | |
| Current assets | 29/58 | €10,817 | €11,397 | +€580 | +5.4% |
| Amounts receivable within one year | 40/41 | €9,280 | €9,499 | +€219 | +2.4% |
| Other amounts receivable | 41 | €9,280 | €9,499 | +€219 | +2.4% |
| Cash at bank and in hand | 54/58 | €964 | €1,898 | +€934 | +96.9% |
| Deferred charges and accrued income | 490/1 | €573 | - | -€573 | |
| Total equity and liabilities | 10/49 | €18,722 | €18,073 | -€649 | -3.5% |
| Equity | 10/15 | €18,108 | €16,588 | -€1,521 | -8.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,975 | €23,975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €22,115 | €22,115 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,267 | -€19,787 | -€1,521 | -8.3% |
| Amounts payable | 17/49 | €614 | €1,486 | +€871 | +142% |
| Amounts payable within one year | 42/48 | €614 | €1,486 | +€871 | +142% |
| Trade debts | 44 | €440 | €1,348 | +€908 | +206% |
| Suppliers | 440/4 | €440 | €1,348 | +€908 | +206% |
| Taxes, remuneration and social security | 45 | €174 | €138 | -€37 | -21.1% |
| Taxes | 450/3 | €174 | €138 | -€37 | -21.1% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,220 | €1,229 | +€9 | +0.7% |
| Other operating charges | 640/8 | €1,039 | €2,377 | +€1,338 | +129% |
| Gross operating margin | 9900 | -€650 | €1,772 | +€2,422 | |
| Operating profit (loss) | 9901 | -€2,909 | -€1,834 | +€1,075 | +36.9% |
| Financial income | 75/76B | €544 | €513 | -€30 | -5.6% |
| Recurring financial income | 75 | €544 | €513 | -€30 | -5.6% |
| Financial charges | 65/66B | €94 | €62 | -€31 | -33.6% |
| Recurring financial charges | 65 | €94 | €62 | -€31 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,459 | -€1,383 | +€1,076 | +43.8% |
| Income taxes | 67/77 | €174 | €138 | -€37 | -21.1% |
| Profit (loss) for the period | 9904 | -€2,633 | -€1,521 | +€1,113 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,633 | -€1,521 | +€1,113 | +42.3% |
Next steps
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 4 November 2026 via checked.be.