Castelum: what changed
Two fiscal 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.
Castelum
Largest movements
- Tangible fixed assets -€31,973
down €31,973 (-6.4%), from €499,038 to €467,064
of which Land and buildings: -€28,585
- Cash +€18,143
up €18,143 (+45.1%), from €40,264 to €58,408
mainly Depreciation (+€31,973) and Debts after one year (+€1,636)
- Profit (loss) carried forward -€16,165
down €16,165 (-31.5%), from -€51,399 to -€67,565
- Depreciation -€34,869
down €34,869 (-52.2%), from €66,842 to €31,973
- Gross operating margin -€15,639
down €15,639 (-30.5%), from €51,347 to €35,708
- Financial charges -€14,355
down €14,355 (-43.1%), from €33,313 to €18,958
- Other operating charges -€1,649
down €1,649 (-63.6%), from €2,591 to €943
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 | €539,443 | €525,616 | -€13,827 | -2.6% |
| Fixed assets | 21/28 | €499,038 | €467,064 | -€31,973 | -6.4% |
| Tangible fixed assets | 22/27 | €499,038 | €467,064 | -€31,973 | -6.4% |
| Land and buildings | 22 | €471,369 | €442,784 | -€28,585 | -6.1% |
| Furniture and vehicles | 24 | €27,669 | €24,281 | -€3,388 | -12.2% |
| Current assets | 29/58 | €40,405 | €58,552 | +€18,146 | +44.9% |
| Cash at bank and in hand | 54/58 | €40,264 | €58,408 | +€18,143 | +45.1% |
| Deferred charges and accrued income | 490/1 | €141 | €144 | +€3 | +2.1% |
| Total equity and liabilities | 10/49 | €539,443 | €525,616 | -€13,827 | -2.6% |
| Equity | 10/15 | -€48,399 | -€64,565 | -€16,165 | -33.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,399 | -€67,565 | -€16,165 | -31.5% |
| Amounts payable | 17/49 | €587,842 | €590,181 | +€2,339 | +0.4% |
| Amounts payable after more than one year | 17 | €536,949 | €538,585 | +€1,636 | +0.3% |
| Financial debts | 170/4 | €536,949 | €538,585 | +€1,636 | +0.3% |
| Amounts payable within one year | 42/48 | €50,095 | €51,196 | +€1,100 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €15,780 | €16,364 | +€584 | +3.7% |
| Trade debts | 44 | €436 | €952 | +€516 | +118.6% |
| Suppliers | 440/4 | €436 | €952 | +€516 | +118.6% |
| Advances received on contracts in progress | 46 | €33,880 | €33,880 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €798 | €400 | -€398 | -49.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,842 | €31,973 | -€34,869 | -52.2% |
| Other operating charges | 640/8 | €2,591 | €943 | -€1,649 | -63.6% |
| Gross operating margin | 9900 | €51,347 | €35,708 | -€15,639 | -30.5% |
| Operating profit (loss) | 9901 | -€18,087 | €2,792 | +€20,879 | |
| Financial charges | 65/66B | €33,313 | €18,958 | -€14,355 | -43.1% |
| Recurring financial charges | 65 | €33,313 | €18,958 | -€14,355 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | -€51,399 | -€16,165 | +€35,234 | +68.5% |
| Profit (loss) for the period | 9904 | -€51,399 | -€16,165 | +€35,234 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,399 | -€16,165 | +€35,234 | +68.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.