CASTELLO et J.: 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 et J.
Largest movements
- Receivables within one year -€8,405
down €8,405 (-67.3%), from €12,486 to €4,081
of which Other amounts receivable: -€8,405
- Tangible fixed assets -€419
down €419 (-4.7%), from €8,943 to €8,524
- Tax, wage and social debts -€8,853
down €8,853 (-46.5%), from €19,033 to €10,180
of which Taxes: -€8,853
- Short-term financial debts -€4,006
down €4,006 (-39.7%), from €10,090 to €6,084
- Profit (loss) carried forward +€2,175
up €2,175 (+3.6%), from -€61,103 to -€58,928
- Other debts +€1,948
up €1,948 (+7.8%), from €25,089 to €27,037
- Gross operating margin +€12,711
up €12,711, from -€8,210 to €4,501
- Financial charges +€180
up €180 (+15.2%), from €1,190 to €1,370
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 | €21,743 | €12,842 | -€8,901 | -40.9% |
| Fixed assets | 21/28 | €8,943 | €8,524 | -€419 | -4.7% |
| Tangible fixed assets | 22/27 | €8,943 | €8,524 | -€419 | -4.7% |
| Furniture and vehicles | 24 | €8,943 | €8,524 | -€419 | -4.7% |
| Current assets | 29/58 | €12,800 | €4,318 | -€8,482 | -66.3% |
| Amounts receivable within one year | 40/41 | €12,486 | €4,081 | -€8,405 | -67.3% |
| Trade receivables | 40 | €3,783 | €3,783 | = | 0.0% |
| Other amounts receivable | 41 | €8,703 | €299 | -€8,405 | -96.6% |
| Cash at bank and in hand | 54/58 | €0 | €0 | -€0 | -45.5% |
| Deferred charges and accrued income | 490/1 | €314 | €237 | -€77 | -24.4% |
| Total equity and liabilities | 10/49 | €21,743 | €12,842 | -€8,901 | -40.9% |
| Equity | 10/15 | -€33,835 | -€31,660 | +€2,175 | +6.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,103 | -€58,928 | +€2,175 | +3.6% |
| Amounts payable | 17/49 | €55,578 | €44,502 | -€11,076 | -19.9% |
| Amounts payable within one year | 42/48 | €55,240 | €44,269 | -€10,972 | -19.9% |
| Financial debts | 43 | €10,090 | €6,084 | -€4,006 | -39.7% |
| Credit institutions | 430/8 | €10,090 | €6,084 | -€4,006 | -39.7% |
| Trade debts | 44 | €1,028 | €968 | -€60 | -5.8% |
| Suppliers | 440/4 | €1,028 | €968 | -€60 | -5.8% |
| Taxes, remuneration and social security | 45 | €19,033 | €10,180 | -€8,853 | -46.5% |
| Taxes | 450/3 | €8,853 | - | -€8,853 | |
| Remuneration and social security | 454/9 | €10,180 | €10,180 | = | 0.0% |
| Other amounts payable | 47/48 | €25,089 | €27,037 | +€1,948 | +7.8% |
| Accrued charges and deferred income | 492/3 | €338 | €233 | -€105 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €485 | €419 | -€65 | -13.4% |
| Other operating charges | 640/8 | €515 | €537 | +€22 | +4.3% |
| Gross operating margin | 9900 | -€8,210 | €4,501 | +€12,711 | |
| Operating profit (loss) | 9901 | -€9,209 | €3,545 | +€12,754 | |
| Financial income | 75/76B | €1 | €1 | -€0 | -38.8% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -38.8% |
| Financial charges | 65/66B | €1,190 | €1,370 | +€180 | +15.2% |
| Recurring financial charges | 65 | €1,190 | €1,370 | +€180 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,398 | €2,175 | +€12,573 | |
| Profit (loss) for the period | 9904 | -€10,398 | €2,175 | +€12,573 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,398 | €2,175 | +€12,573 |
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 24 October 2026 via checked.be.