Casteli: 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.
Casteli
Largest movements
- Cash -€35,980
down €35,980 (-18.5%), from €194,371 to €158,391
mainly Provisions (-€49,881) and Net result for the year (-€37,929)
- Profit (loss) carried forward -€199,448
no longer reported in 2022 (was €199,448)
- Reserves +€161,518
up €161,518 (+103.6%), from €155,841 to €317,359
of which Distributable reserves: +€311,162
- Tax, wage and social debts +€53,762
up €53,762 (+10141.8%), from €530 to €54,293
- Provisions -€49,881
no longer reported in 2022 (was €49,881)
- Taxes +€81,410
up €81,410 (+80564.4%), from €101 to €81,511
- Financial charges +€9,164
up €9,164 (+2687.9%), from €341 to €9,505
- Other operating charges -€1,176
down €1,176 (-31.5%), from €3,733 to €2,557
- Gross operating margin +€573
up €573 (+10.9%), from €5,264 to €5,837
- Depreciation -€149
down €149 (-66.6%), from €223 to €75
From the 2021 result to the 2022 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
Derived from the 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €495,281 | €459,834 | -€35,447 | -7.2% |
| Fixed assets | 21/28 | €300,523 | €300,449 | -€74 | 0.0% |
| Tangible fixed assets | 22/27 | €300,523 | €300,449 | -€74 | 0.0% |
| Land and buildings | 22 | €300,449 | €300,449 | = | 0.0% |
| Other tangible fixed assets | 26 | €74 | - | -€74 | |
| Current assets | 29/58 | €194,758 | €159,385 | -€35,373 | -18.2% |
| Cash at bank and in hand | 54/58 | €194,371 | €158,391 | -€35,980 | -18.5% |
| Deferred charges and accrued income | 490/1 | €387 | €994 | +€607 | +156.7% |
| Total equity and liabilities | 10/49 | €495,281 | €459,834 | -€35,447 | -7.2% |
| Equity | 10/15 | €391,233 | €353,304 | -€37,929 | -9.7% |
| Contributions | 10/11 | €35,945 | €35,945 | = | 0.0% |
| Capital | 10 | €35,945 | €35,945 | = | 0.0% |
| Issued capital | 100 | €35,945 | €35,945 | = | 0.0% |
| Reserves | 13 | €155,841 | €317,359 | +€161,518 | +103.6% |
| Non-distributable reserves | 130/1 | €3,594 | €3,594 | = | 0.0% |
| Legal reserve | 130 | €3,594 | €3,594 | = | 0.0% |
| Tax-exempt reserves | 132 | €149,643 | - | -€149,643 | |
| Distributable reserves | 133 | €2,603 | €313,765 | +€311,162 | +11954.5% |
| Profit (loss) carried forward | 14 | €199,448 | - | -€199,448 | |
| Provisions and deferred taxes | 16 | €49,881 | - | -€49,881 | |
| Deferred taxes | 168 | €49,881 | - | -€49,881 | |
| Amounts payable | 17/49 | €54,167 | €106,530 | +€52,363 | +96.7% |
| Amounts payable within one year | 42/48 | €54,167 | €106,530 | +€52,363 | +96.7% |
| Trade debts | 44 | €1,486 | €1,118 | -€367 | -24.7% |
| Suppliers | 440/4 | €1,486 | €1,118 | -€367 | -24.7% |
| Taxes, remuneration and social security | 45 | €530 | €54,293 | +€53,762 | +10141.8% |
| Taxes | 450/3 | €530 | €54,293 | +€53,762 | +10141.8% |
| Other amounts payable | 47/48 | €52,151 | €51,119 | -€1,032 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €75 | -€149 | -66.6% |
| Other operating charges | 640/8 | €3,733 | €2,557 | -€1,176 | -31.5% |
| Gross operating margin | 9900 | €5,264 | €5,837 | +€573 | +10.9% |
| Operating profit (loss) | 9901 | €1,309 | €3,206 | +€1,897 | +144.9% |
| Financial charges | 65/66B | €341 | €9,505 | +€9,164 | +2687.9% |
| Recurring financial charges | 65 | €341 | €9,505 | +€9,164 | +2687.9% |
| Profit (loss) for the period before taxes | 9903 | €968 | -€6,299 | -€7,267 | |
| Transfer from deferred taxes | 780 | - | €49,881 | +€49,881 | |
| Income taxes | 67/77 | €101 | €81,511 | +€81,410 | +80564.4% |
| Profit (loss) for the period | 9904 | €867 | -€37,929 | -€38,796 | |
| Transfer from tax-exempt reserves | 789 | €72,514 | €149,643 | +€77,129 | +106.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,381 | €111,714 | +€38,333 | +52.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.