Castello-Consult: 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-Consult
Largest movements
- Cash -€46,087
down €46,087 (-27.1%), from €169,998 to €123,911
mainly Contributions, distributions and other (-€115,000) and Investment in fixed assets (net) (-€14,990)
- Tangible fixed assets +€2,300
up €2,300 (+6.1%), from €37,616 to €39,916
of which Land and buildings: +€8,962
- Reserves -€42,019
down €42,019 (-26.2%), from €160,574 to €118,554
- Trade debts +€5,417
up €5,417 (+810.9%), from €668 to €6,085
- Gross operating margin +€17,429
up €17,429 (+18.7%), from €93,302 to €110,731
- Taxes +€5,198
up €5,198 (+28.7%), from €18,108 to €23,306
- Depreciation +€1,149
up €1,149 (+10.0%), from €11,541 to €12,690
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 | €208,063 | €167,527 | -€40,536 | -19.5% |
| Fixed assets | 21/28 | €37,616 | €39,916 | +€2,300 | +6.1% |
| Tangible fixed assets | 22/27 | €37,616 | €39,916 | +€2,300 | +6.1% |
| Land and buildings | 22 | - | €8,962 | +€8,962 | |
| Plant, machinery and equipment | 23 | €962 | €561 | -€401 | -41.7% |
| Furniture and vehicles | 24 | €36,654 | €30,393 | -€6,261 | -17.1% |
| Current assets | 29/58 | €170,447 | €127,612 | -€42,836 | -25.1% |
| Amounts receivable within one year | 40/41 | €83 | €1,694 | +€1,611 | +1942.4% |
| Other amounts receivable | 41 | €83 | €1,694 | +€1,611 | +1942.4% |
| Cash at bank and in hand | 54/58 | €169,998 | €123,911 | -€46,087 | -27.1% |
| Deferred charges and accrued income | 490/1 | €366 | €2,006 | +€1,640 | +447.5% |
| Total equity and liabilities | 10/49 | €208,063 | €167,527 | -€40,536 | -19.5% |
| Equity | 10/15 | €161,574 | €119,554 | -€42,019 | -26.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €160,574 | €118,554 | -€42,019 | -26.2% |
| Distributable reserves | 133 | €160,574 | €118,554 | -€42,019 | -26.2% |
| Amounts payable | 17/49 | €46,490 | €47,973 | +€1,484 | +3.2% |
| Amounts payable within one year | 42/48 | €46,000 | €47,973 | +€1,973 | +4.3% |
| Trade debts | 44 | €668 | €6,085 | +€5,417 | +810.9% |
| Suppliers | 440/4 | €668 | €6,085 | +€5,417 | +810.9% |
| Taxes, remuneration and social security | 45 | €39,868 | €38,468 | -€1,400 | -3.5% |
| Taxes | 450/3 | €39,868 | €38,468 | -€1,400 | -3.5% |
| Other amounts payable | 47/48 | €5,464 | €3,420 | -€2,044 | -37.4% |
| Accrued charges and deferred income | 492/3 | €489 | - | -€489 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,541 | €12,690 | +€1,149 | +10.0% |
| Other operating charges | 640/8 | €957 | €1,579 | +€622 | +65.0% |
| Gross operating margin | 9900 | €93,302 | €110,731 | +€17,429 | +18.7% |
| Operating profit (loss) | 9901 | €80,805 | €96,462 | +€15,657 | +19.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €99 | €175 | +€76 | +77.1% |
| Recurring financial charges | 65 | €99 | €175 | +€76 | +77.1% |
| Profit (loss) for the period before taxes | 9903 | €80,706 | €96,286 | +€15,581 | +19.3% |
| Income taxes | 67/77 | €18,108 | €23,306 | +€5,198 | +28.7% |
| Profit (loss) for the period | 9904 | €62,598 | €72,981 | +€10,383 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €62,598 | €72,981 | +€10,383 | +16.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.