CASTELL'FRITES: what changed
CASTELL'FRITES
Largest movements
- Tangible fixed assets +€39,452
up €39,452 (+2,791%), from €1,414 to €40,866
of which Plant, machinery and equipment: +€38,214
- Receivables within one year +€13,090
up €13,090 (+721%), from €1,816 to €14,906
of which Other amounts receivable: +€7,404
- Cash +€9,472
up €9,472 (+43.3%), from €21,876 to €31,349
mainly Debts after one year (+€32,160) and Net result for the year (+€24,476)
- Intangible fixed assets -€1,933
down €1,933 (-10.6%), from €18,210 to €16,278
- Debts after one year +€32,160
new in 2025: €32,160
- Reserves +€24,476
new in 2025: €24,476
- Other debts -€19,920
down €19,920 (-66.4%), from €30,000 to €10,080
- Tax, wage and social debts +€12,094
up €12,094 (+341%), from €3,543 to €15,638
of which Taxes: +€10,271
- Current portion of long-term debt +€7,252
new in 2025: €7,252
- Gross operating margin +€54,253
up €54,253 (+142%), from €38,283 to €92,536
- Staff costs +€25,535
up €25,535 (+91.1%), from €28,022 to €53,557
- Taxes +€8,154
up €8,154 (+385%), from €2,118 to €10,271
- Depreciation +€1,830
up €1,830 (+152%), from €1,204 to €3,034
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 | €46,030 | €105,830 | +€59,800 | +130% |
| Fixed assets | 21/28 | €19,624 | €57,143 | +€37,519 | +191% |
| Intangible fixed assets | 21 | €18,210 | €16,278 | -€1,933 | -10.6% |
| Tangible fixed assets | 22/27 | €1,414 | €40,866 | +€39,452 | +2,791% |
| Plant, machinery and equipment | 23 | €1,414 | €39,627 | +€38,214 | +2,703% |
| Furniture and vehicles | 24 | - | €1,238 | +€1,238 | |
| Current assets | 29/58 | €26,406 | €48,686 | +€22,280 | +84.4% |
| Stocks and contracts in progress | 3 | €2,492 | €2,177 | -€315 | -12.6% |
| Stocks | 30/36 | €2,492 | €2,177 | -€315 | -12.6% |
| Amounts receivable within one year | 40/41 | €1,816 | €14,906 | +€13,090 | +721% |
| Trade receivables | 40 | €1,571 | €7,258 | +€5,687 | +362% |
| Other amounts receivable | 41 | €245 | €7,648 | +€7,404 | +3,028% |
| Cash at bank and in hand | 54/58 | €21,876 | €31,349 | +€9,472 | +43.3% |
| Deferred charges and accrued income | 490/1 | €221 | €254 | +€33 | +14.8% |
| Total equity and liabilities | 10/49 | €46,030 | €105,830 | +€59,800 | +130% |
| Equity | 10/15 | €8,121 | €32,597 | +€24,476 | +301% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €24,476 | +€24,476 | |
| Distributable reserves | 133 | - | €24,476 | +€24,476 | |
| Profit (loss) carried forward | 14 | €6,121 | €6,121 | = | 0.0% |
| Amounts payable | 17/49 | €37,909 | €73,233 | +€35,324 | +93.2% |
| Amounts payable after more than one year | 17 | - | €32,160 | +€32,160 | |
| Financial debts | 170/4 | - | €32,160 | +€32,160 | |
| Amounts payable within one year | 42/48 | €37,909 | €41,073 | +€3,164 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | - | €7,252 | +€7,252 | |
| Trade debts | 44 | €4,366 | €8,104 | +€3,738 | +85.6% |
| Suppliers | 440/4 | €4,366 | €8,104 | +€3,738 | +85.6% |
| Taxes, remuneration and social security | 45 | €3,543 | €15,638 | +€12,094 | +341% |
| Taxes | 450/3 | €2,118 | €12,389 | +€10,271 | +485% |
| Remuneration and social security | 454/9 | €1,426 | €3,249 | +€1,823 | +128% |
| Other amounts payable | 47/48 | €30,000 | €10,080 | -€19,920 | -66.4% |
| Non-recurring operating income | 76A | - | €307 | +€307 | |
| Remuneration, social security and pensions | 62 | €28,022 | €53,557 | +€25,535 | +91.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,204 | €3,034 | +€1,830 | +152% |
| Other operating charges | 640/8 | €419 | €611 | +€193 | +46.0% |
| Non-recurring operating charges | 66A | - | €59 | +€59 | |
| Gross operating margin | 9900 | €38,283 | €92,536 | +€54,253 | +142% |
| Operating profit (loss) | 9901 | €8,639 | €35,275 | +€26,636 | +308% |
| Financial income | 75/76B | €8 | €79 | +€71 | +882% |
| Recurring financial income | 75 | €8 | €79 | +€71 | +882% |
| Financial charges | 65/66B | €408 | €606 | +€198 | +48.5% |
| Recurring financial charges | 65 | €408 | €606 | +€198 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €8,238 | €34,747 | +€26,509 | +322% |
| Income taxes | 67/77 | €2,118 | €10,271 | +€8,154 | +385% |
| Profit (loss) for the period | 9904 | €6,121 | €24,476 | +€18,355 | +300% |
| Profit (loss) for the period to be appropriated | 9905 | €6,121 | €24,476 | +€18,355 | +300% |
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 5 November 2026 via checked.be.