CASTEMA: 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.
CASTEMA
Largest movements
- Receivables within one year -€21,780
down €21,780 (-5.1%), from €424,495 to €402,715
- Tangible fixed assets -€17,752
down €17,752 (-3.0%), from €597,996 to €580,244
- Accrued charges and deferred income -€92,400
no longer reported in 2024 (was €92,400)
- Profit (loss) carried forward +€51,738
up €51,738, from -€3,183 to €48,554
- Other debts +€20,000
up €20,000 (+165.8%), from €12,060 to €32,060
- Reserves -€14,875
down €14,875 (-4.8%), from €312,654 to €297,779
of which Tax-exempt reserves: -€14,875
- Depreciation -€10,907
down €10,907 (-38.1%), from €28,659 to €17,752
- Gross operating margin -€784
down €784 (-1.0%), from €75,368 to €74,583
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,024,987 | €989,504 | -€35,483 | -3.5% |
| Fixed assets | 21/28 | €597,996 | €580,244 | -€17,752 | -3.0% |
| Tangible fixed assets | 22/27 | €597,996 | €580,244 | -€17,752 | -3.0% |
| Land and buildings | 22 | €597,996 | €580,244 | -€17,752 | -3.0% |
| Current assets | 29/58 | €426,991 | €409,260 | -€17,731 | -4.2% |
| Amounts receivable within one year | 40/41 | €424,495 | €402,715 | -€21,780 | -5.1% |
| Other amounts receivable | 41 | €424,495 | €402,715 | -€21,780 | -5.1% |
| Cash at bank and in hand | 54/58 | €1,286 | €6,545 | +€5,259 | +409.1% |
| Deferred charges and accrued income | 490/1 | €1,210 | - | -€1,210 | |
| Total equity and liabilities | 10/49 | €1,024,987 | €989,504 | -€35,483 | -3.5% |
| Equity | 10/15 | €919,289 | €956,152 | +€36,863 | +4.0% |
| Contributions | 10/11 | €609,818 | €609,818 | = | 0.0% |
| Capital | 10 | €609,818 | €609,818 | = | 0.0% |
| Issued capital | 100 | €609,818 | €609,818 | = | 0.0% |
| Reserves | 13 | €312,654 | €297,779 | -€14,875 | -4.8% |
| Non-distributable reserves | 130/1 | €60,982 | €60,982 | = | 0.0% |
| Legal reserve | 130 | €60,982 | €60,982 | = | 0.0% |
| Tax-exempt reserves | 132 | €251,672 | €236,798 | -€14,875 | -5.9% |
| Profit (loss) carried forward | 14 | -€3,183 | €48,554 | +€51,738 | |
| Amounts payable | 17/49 | €105,697 | €33,352 | -€72,345 | -68.4% |
| Amounts payable within one year | 42/48 | €13,297 | €33,352 | +€20,055 | +150.8% |
| Trade debts | 44 | €1,237 | €1,124 | -€113 | -9.1% |
| Suppliers | 440/4 | €1,237 | €1,124 | -€113 | -9.1% |
| Taxes, remuneration and social security | 45 | - | €167 | +€167 | |
| Remuneration and social security | 454/9 | - | €167 | +€167 | |
| Other amounts payable | 47/48 | €12,060 | €32,060 | +€20,000 | +165.8% |
| Accrued charges and deferred income | 492/3 | €92,400 | - | -€92,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,659 | €17,752 | -€10,907 | -38.1% |
| Other operating charges | 640/8 | €18,992 | €19,734 | +€742 | +3.9% |
| Gross operating margin | 9900 | €75,368 | €74,583 | -€784 | -1.0% |
| Operating profit (loss) | 9901 | €27,717 | €37,097 | +€9,380 | +33.8% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €225 | €140 | -€85 | -37.8% |
| Recurring financial charges | 65 | €225 | €140 | -€85 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €27,492 | €37,030 | +€9,538 | +34.7% |
| Income taxes | 67/77 | - | €167 | +€167 | |
| Profit (loss) for the period | 9904 | €27,492 | €36,863 | +€9,371 | +34.1% |
| Transfer from tax-exempt reserves | 789 | €14,875 | €14,875 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,367 | €51,738 | +€9,371 | +22.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.