CASTELEYN Marc: 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.
CASTELEYN Marc
Largest movements
- Cash +€54,323
up €54,323 (+73.5%), from €73,903 to €128,226
mainly Depreciation (+€59,149) and Net result for the year (+€30,500)
- Tangible fixed assets -€25,442
down €25,442 (-8.0%), from €319,583 to €294,141
- Receivables within one year -€19,079
down €19,079 (-18.3%), from €104,038 to €84,959
of which Trade receivables: -€16,174
- Stocks and contracts -€14,239
down €14,239 (-63.8%), from €22,329 to €8,090
of which Contracts in progress: -€10,000
- Debts after one year -€43,127
down €43,127 (-32.6%), from €132,182 to €89,055
- Reserves +€30,500
up €30,500 (+10.4%), from €293,186 to €323,686
of which Distributable reserves: +€30,500
- Tax, wage and social debts +€8,056
up €8,056 (+204%), from €3,943 to €11,999
- Gross operating margin +€9,012
up €9,012 (+8.7%), from €103,510 to €112,522
- Write-downs -€8,072
down €8,072, from €4,036 to -€4,036
- Taxes +€7,362
up €7,362 (+89.2%), from €8,251 to €15,613
- Other operating charges +€3,438
up €3,438 (+60.4%), from €5,693 to €9,131
- Financial charges -€2,329
down €2,329 (-26.6%), from €8,764 to €6,435
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 | €534,114 | €528,982 | -€5,132 | -1.0% |
| Fixed assets | 21/28 | €331,549 | €305,040 | -€26,509 | -8.0% |
| Intangible fixed assets | 21 | €2,442 | €1,375 | -€1,067 | -43.7% |
| Tangible fixed assets | 22/27 | €319,583 | €294,141 | -€25,442 | -8.0% |
| Land and buildings | 22 | €211,950 | €201,523 | -€10,427 | -4.9% |
| Plant, machinery and equipment | 23 | €81,416 | €76,439 | -€4,977 | -6.1% |
| Furniture and vehicles | 24 | €26,217 | €16,179 | -€10,038 | -38.3% |
| Financial fixed assets | 28 | €9,524 | €9,524 | = | 0.0% |
| Current assets | 29/58 | €202,565 | €223,942 | +€21,377 | +10.6% |
| Stocks and contracts in progress | 3 | €22,329 | €8,090 | -€14,239 | -63.8% |
| Stocks | 30/36 | €12,329 | €8,090 | -€4,239 | -34.4% |
| Contracts in progress | 37 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €104,038 | €84,959 | -€19,079 | -18.3% |
| Trade receivables | 40 | €88,614 | €72,440 | -€16,174 | -18.3% |
| Other amounts receivable | 41 | €15,424 | €12,519 | -€2,905 | -18.8% |
| Cash at bank and in hand | 54/58 | €73,903 | €128,226 | +€54,323 | +73.5% |
| Deferred charges and accrued income | 490/1 | €2,295 | €2,667 | +€372 | +16.2% |
| Total equity and liabilities | 10/49 | €534,114 | €528,982 | -€5,132 | -1.0% |
| Equity | 10/15 | €327,882 | €358,382 | +€30,500 | +9.3% |
| Contributions | 10/11 | €12,853 | €12,853 | = | 0.0% |
| Reserves | 13 | €293,186 | €323,686 | +€30,500 | +10.4% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €290,686 | €321,186 | +€30,500 | +10.5% |
| Profit (loss) carried forward | 14 | €21,843 | €21,843 | = | 0.0% |
| Amounts payable | 17/49 | €206,232 | €170,600 | -€35,632 | -17.3% |
| Amounts payable after more than one year | 17 | €132,182 | €89,055 | -€43,127 | -32.6% |
| Financial debts | 170/4 | €132,182 | €89,055 | -€43,127 | -32.6% |
| Amounts payable within one year | 42/48 | €74,050 | €81,545 | +€7,495 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €41,912 | €43,127 | +€1,215 | +2.9% |
| Trade debts | 44 | €21,672 | €17,903 | -€3,769 | -17.4% |
| Suppliers | 440/4 | €21,672 | €17,903 | -€3,769 | -17.4% |
| Taxes, remuneration and social security | 45 | €3,943 | €11,999 | +€8,056 | +204% |
| Taxes | 450/3 | €3,943 | €11,999 | +€8,056 | +204% |
| Other amounts payable | 47/48 | €6,523 | €8,516 | +€1,993 | +30.6% |
| Remuneration, social security and pensions | 62 | -€908 | -€2,480 | -€1,572 | -173% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,096 | €59,149 | -€947 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,036 | -€4,036 | -€8,072 | |
| Other operating charges | 640/8 | €5,693 | €9,131 | +€3,438 | +60.4% |
| Gross operating margin | 9900 | €103,510 | €112,522 | +€9,012 | +8.7% |
| Operating profit (loss) | 9901 | €34,593 | €50,758 | +€16,165 | +46.7% |
| Financial income | 75/76B | €1,115 | €1,790 | +€675 | +60.5% |
| Recurring financial income | 75 | €1,115 | €1,790 | +€675 | +60.5% |
| Financial charges | 65/66B | €8,764 | €6,435 | -€2,329 | -26.6% |
| Recurring financial charges | 65 | €8,764 | €6,435 | -€2,329 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €26,944 | €46,113 | +€19,169 | +71.1% |
| Income taxes | 67/77 | €8,251 | €15,613 | +€7,362 | +89.2% |
| Profit (loss) for the period | 9904 | €18,693 | €30,500 | +€11,807 | +63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,693 | €30,500 | +€11,807 | +63.2% |
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 20 October 2026 via checked.be.