CASTELLO: 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.
CASTELLO
Largest movements
- Receivables within one year +€20,946
up €20,946 (+62.2%), from €33,696 to €54,642
- Cash +€19,559
up €19,559 (+25.5%), from €76,672 to €96,231
mainly Net result for the year (+€39,733) and Other debts (+€27,728)
- Tangible fixed assets -€5,467
no longer reported in 2025 (was €5,467)
of which Furniture and vehicles: -€4,945
- Other debts +€27,728
up €27,728 (+30.1%), from €91,971 to €119,698
- Tax, wage and social debts +€5,738
up €5,738 (+103%), from €5,557 to €11,294
- Gross operating margin +€20,161
up €20,161 (+64.8%), from €31,124 to €51,285
- Depreciation -€5,430
down €5,430 (-91.2%), from €5,952 to €522
- Taxes +€4,633
up €4,633 (+80.8%), from €5,733 to €10,367
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 | €117,064 | €152,061 | +€34,998 | +29.9% |
| Fixed assets | 21/28 | €5,467 | - | -€5,467 | |
| Tangible fixed assets | 22/27 | €5,467 | - | -€5,467 | |
| Plant, machinery and equipment | 23 | €522 | - | -€522 | |
| Furniture and vehicles | 24 | €4,945 | - | -€4,945 | |
| Current assets | 29/58 | €111,596 | €152,061 | +€40,465 | +36.3% |
| Amounts receivable within one year | 40/41 | €33,696 | €54,642 | +€20,946 | +62.2% |
| Trade receivables | 40 | €33,696 | €54,642 | +€20,946 | +62.2% |
| Cash at bank and in hand | 54/58 | €76,672 | €96,231 | +€19,559 | +25.5% |
| Deferred charges and accrued income | 490/1 | €1,229 | €1,188 | -€40 | -3.3% |
| Total equity and liabilities | 10/49 | €117,064 | €152,061 | +€34,998 | +29.9% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €98,464 | €133,461 | +€34,998 | +35.5% |
| Amounts payable within one year | 42/48 | €98,464 | €133,445 | +€34,982 | +35.5% |
| Trade debts | 44 | €936 | €2,452 | +€1,516 | +162% |
| Suppliers | 440/4 | €936 | €2,452 | +€1,516 | +162% |
| Taxes, remuneration and social security | 45 | €5,557 | €11,294 | +€5,738 | +103% |
| Taxes | 450/3 | €5,557 | €11,294 | +€5,738 | +103% |
| Other amounts payable | 47/48 | €91,971 | €119,698 | +€27,728 | +30.1% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,952 | €522 | -€5,430 | -91.2% |
| Other operating charges | 640/8 | €1,096 | €790 | -€306 | -27.9% |
| Gross operating margin | 9900 | €31,124 | €51,285 | +€20,161 | +64.8% |
| Operating profit (loss) | 9901 | €24,076 | €49,973 | +€25,897 | +108% |
| Financial income | 75/76B | - | €197 | +€197 | |
| Recurring financial income | 75 | - | €197 | +€197 | |
| Financial charges | 65/66B | €54 | €70 | +€16 | +29.7% |
| Recurring financial charges | 65 | €54 | €70 | +€16 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €24,022 | €50,099 | +€26,078 | +109% |
| Income taxes | 67/77 | €5,733 | €10,367 | +€4,633 | +80.8% |
| Profit (loss) for the period | 9904 | €18,288 | €39,733 | +€21,444 | +117% |
| Profit (loss) for the period to be appropriated | 9905 | €18,288 | €39,733 | +€21,444 | +117% |
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 14 October 2026 via checked.be.