CASTELLE: 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.
CASTELLE
Largest movements
- Cash -€99,657
down €99,657 (-57.1%), from €174,683 to €75,026
mainly Contributions, distributions and other (-€290,000) and Receivables within one year (-€13,783)
- Receivables after one year -€36,552
down €36,552 (-100.0%), from €36,552 to €0
- Receivables within one year +€13,783
up €13,783 (+35.0%), from €39,403 to €53,186
of which Trade receivables: +€22,990
- Reserves -€215,000
down €215,000 (-100.0%), from €215,000 to €0
- Other debts +€65,000
up €65,000 (+260.0%), from €25,000 to €90,000
- Trade debts +€17,155
up €17,155 (+277.2%), from €6,190 to €23,345
- Profit (loss) carried forward +€4,057
up €4,057 (+1200.6%), from €338 to €4,395
- Tax, wage and social debts +€4,022
up €4,022 (+27.7%), from €14,536 to €18,558
- Gross operating margin +€38,011
up €38,011 (+53.4%), from €71,120 to €109,131
- Taxes +€7,077
up €7,077 (+46.6%), from €15,189 to €22,266
- Financial income -€3,728
down €3,728 (-94.8%), from €3,933 to €206
- Financial charges +€2,349
up €2,349 (+136.0%), from €1,727 to €4,076
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.
Cash bridge derived
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 | €279,663 | €155,432 | -€124,231 | -44.4% |
| Fixed assets | 21/28 | €22,312 | €20,301 | -€2,011 | -9.0% |
| Tangible fixed assets | 22/27 | €22,312 | €20,301 | -€2,011 | -9.0% |
| Plant, machinery and equipment | 23 | - | €849 | +€849 | |
| Other tangible fixed assets | 26 | €22,312 | €19,452 | -€2,860 | -12.8% |
| Current assets | 29/58 | €257,351 | €135,131 | -€122,220 | -47.5% |
| Amounts receivable after more than one year | 29 | €36,552 | €0 | -€36,552 | -100.0% |
| Other amounts receivable | 291 | €36,552 | €0 | -€36,552 | -100.0% |
| Amounts receivable within one year | 40/41 | €39,403 | €53,186 | +€13,783 | +35.0% |
| Trade receivables | 40 | €22,990 | €45,980 | +€22,990 | +100.0% |
| Other amounts receivable | 41 | €16,413 | €7,206 | -€9,207 | -56.1% |
| Cash at bank and in hand | 54/58 | €174,683 | €75,026 | -€99,657 | -57.1% |
| Deferred charges and accrued income | 490/1 | €6,714 | €6,919 | +€205 | +3.1% |
| Total equity and liabilities | 10/49 | €279,663 | €155,432 | -€124,231 | -44.4% |
| Equity | 10/15 | €233,938 | €22,995 | -€210,943 | -90.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €215,000 | €0 | -€215,000 | -100.0% |
| Distributable reserves | 133 | €215,000 | €0 | -€215,000 | -100.0% |
| Profit (loss) carried forward | 14 | €338 | €4,395 | +€4,057 | +1200.6% |
| Amounts payable | 17/49 | €45,725 | €132,437 | +€86,712 | +189.6% |
| Amounts payable within one year | 42/48 | €45,725 | €131,903 | +€86,177 | +188.5% |
| Trade debts | 44 | €6,190 | €23,345 | +€17,155 | +277.2% |
| Suppliers | 440/4 | €6,190 | €23,345 | +€17,155 | +277.2% |
| Taxes, remuneration and social security | 45 | €14,536 | €18,558 | +€4,022 | +27.7% |
| Taxes | 450/3 | €14,536 | €18,558 | +€4,022 | +27.7% |
| Other amounts payable | 47/48 | €25,000 | €90,000 | +€65,000 | +260.0% |
| Accrued charges and deferred income | 492/3 | - | €534 | +€534 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,860 | €3,014 | +€153 | +5.4% |
| Other operating charges | 640/8 | €435 | €924 | +€489 | +112.3% |
| Gross operating margin | 9900 | €71,120 | €109,131 | +€38,011 | +53.4% |
| Operating profit (loss) | 9901 | €67,824 | €105,193 | +€37,369 | +55.1% |
| Financial income | 75/76B | €3,933 | €206 | -€3,728 | -94.8% |
| Recurring financial income | 75 | €3,933 | €206 | -€3,728 | -94.8% |
| Financial charges | 65/66B | €1,727 | €4,076 | +€2,349 | +136.0% |
| Recurring financial charges | 65 | €1,727 | €4,076 | +€2,349 | +136.0% |
| Profit (loss) for the period before taxes | 9903 | €70,031 | €101,323 | +€31,292 | +44.7% |
| Income taxes | 67/77 | €15,189 | €22,266 | +€7,077 | +46.6% |
| Profit (loss) for the period | 9904 | €54,841 | €79,057 | +€24,215 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,841 | €79,057 | +€24,215 | +44.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.