CASTELLANE DEVELOPPEMENT: what changed
CASTELLANE DEVELOPPEMENT
Largest movements
- Cash +€42,364
up €42,364 (+132%), from €32,148 to €74,511
mainly Net result for the year (+€89,615) and Other debts (+€70,170)
- Receivables within one year +€41,339
up €41,339 (+8,407%), from €492 to €41,830
- Current investments -€39,965
down €39,965 (-3.7%), from €1.1m to €1.0m
- Tangible fixed assets -€14,372
down €14,372 (-35.8%), from €40,148 to €25,776
- Profit (loss) carried forward -€150,000
down €150,000 (-15.4%), from €974,217 to €824,217
- Reserves +€89,615
new in 2025: €89,615
- Other debts +€70,170
up €70,170 (+87.9%), from €79,831 to €150,000
- Tax, wage and social debts +€33,272
new in 2025: €33,272
- Debts after one year -€14,159
down €14,159 (-50.9%), from €27,811 to €13,652
- Financial income +€139,017
up €139,017 (+1,452%), from €9,576 to €148,593
- Taxes +€35,008
up €35,008 (+6,486%), from €540 to €35,548
- Financial charges -€12,272
down €12,272 (-72.7%), from €16,880 to €4,609
- Gross operating margin +€638
up €638 (+15.6%), from -€4,089 to -€3,451
- Other operating charges -€61
down €61 (-5.8%), from €1,060 to €998
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 | €1,140,788 | €1,170,257 | +€29,469 | +2.6% |
| Fixed assets | 21/28 | €40,148 | €25,776 | -€14,372 | -35.8% |
| Tangible fixed assets | 22/27 | €40,148 | €25,776 | -€14,372 | -35.8% |
| Furniture and vehicles | 24 | €40,148 | €25,776 | -€14,372 | -35.8% |
| Current assets | 29/58 | €1,100,640 | €1,144,481 | +€43,841 | +4.0% |
| Amounts receivable within one year | 40/41 | €492 | €41,830 | +€41,339 | +8,407% |
| Other amounts receivable | 41 | €492 | €41,830 | +€41,339 | +8,407% |
| Current investments | 50/53 | €1,066,248 | €1,026,283 | -€39,965 | -3.7% |
| Cash at bank and in hand | 54/58 | €32,148 | €74,511 | +€42,364 | +132% |
| Deferred charges and accrued income | 490/1 | €1,753 | €1,856 | +€103 | +5.9% |
| Total equity and liabilities | 10/49 | €1,140,788 | €1,170,257 | +€29,469 | +2.6% |
| Equity | 10/15 | €1,016,141 | €955,756 | -€60,385 | -5.9% |
| Contributions | 10/11 | €41,923 | €41,923 | = | 0.0% |
| Reserves | 13 | - | €89,615 | +€89,615 | |
| Distributable reserves | 133 | - | €89,615 | +€89,615 | |
| Profit (loss) carried forward | 14 | €974,217 | €824,217 | -€150,000 | -15.4% |
| Amounts payable | 17/49 | €124,647 | €214,501 | +€89,854 | +72.1% |
| Amounts payable after more than one year | 17 | €27,811 | €13,652 | -€14,159 | -50.9% |
| Financial debts | 170/4 | €27,811 | €13,652 | -€14,159 | -50.9% |
| Amounts payable within one year | 42/48 | €96,836 | €200,849 | +€104,012 | +107% |
| Current portion of amounts payable after more than one year | 42 | €13,430 | €14,159 | +€729 | +5.4% |
| Trade debts | 44 | €3,576 | €3,418 | -€157 | -4.4% |
| Suppliers | 440/4 | €3,576 | €3,418 | -€157 | -4.4% |
| Taxes, remuneration and social security | 45 | - | €33,272 | +€33,272 | |
| Taxes | 450/3 | - | €33,272 | +€33,272 | |
| Other amounts payable | 47/48 | €79,831 | €150,000 | +€70,170 | +87.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,372 | €14,372 | = | 0.0% |
| Other operating charges | 640/8 | €1,060 | €998 | -€61 | -5.8% |
| Gross operating margin | 9900 | -€4,089 | -€3,451 | +€638 | +15.6% |
| Operating profit (loss) | 9901 | -€19,521 | -€18,822 | +€700 | +3.6% |
| Financial income | 75/76B | €9,576 | €148,593 | +€139,017 | +1,452% |
| Recurring financial income | 75 | €9,576 | €148,593 | +€139,017 | +1,452% |
| Financial charges | 65/66B | €16,880 | €4,609 | -€12,272 | -72.7% |
| Recurring financial charges | 65 | €16,880 | €4,609 | -€12,272 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,826 | €125,163 | +€151,989 | |
| Income taxes | 67/77 | €540 | €35,548 | +€35,008 | +6,486% |
| Profit (loss) for the period | 9904 | -€27,365 | €89,615 | +€116,980 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,365 | €89,615 | +€116,980 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.