CASTERA: 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.
CASTERA
Largest movements
- Cash +€133,645
up €133,645 (+281%), from €47,617 to €181,262
mainly Net result for the year (+€86,108) and Current investments (+€70,000)
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Receivables within one year -€40,935
down €40,935 (-28.4%), from €143,951 to €103,016
of which Trade receivables: -€97,439
- Tangible fixed assets +€23,845
up €23,845 (+319%), from €7,479 to €31,324
of which Other tangible fixed assets: +€24,198
- Profit (loss) carried forward +€86,108
up €86,108 (+47.4%), from €181,771 to €267,879
- Tax, wage and social debts -€35,635
down €35,635 (-49.1%), from €72,551 to €36,916
of which Taxes: -€32,359
- Other debts -€3,326
no longer reported in 2025 (was €3,326)
- Financial income +€2,909
up €2,909 (+49,396%), from €6 to €2,915
- Depreciation +€2,752
up €2,752 (+223%), from €1,235 to €3,987
- Taxes +€2,206
up €2,206 (+9.5%), from €23,268 to €25,474
- Other operating charges -€2,174
down €2,174 (-68.1%), from €3,192 to €1,018
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 | €272,313 | €318,564 | +€46,251 | +17.0% |
| Fixed assets | 21/28 | €7,479 | €31,324 | +€23,845 | +319% |
| Tangible fixed assets | 22/27 | €7,479 | €31,324 | +€23,845 | +319% |
| Furniture and vehicles | 24 | €383 | €30 | -€353 | -92.3% |
| Other tangible fixed assets | 26 | €7,096 | €31,294 | +€24,198 | +341% |
| Current assets | 29/58 | €264,834 | €287,241 | +€22,407 | +8.5% |
| Amounts receivable within one year | 40/41 | €143,951 | €103,016 | -€40,935 | -28.4% |
| Trade receivables | 40 | €143,925 | €46,486 | -€97,439 | -67.7% |
| Other amounts receivable | 41 | €26 | €56,530 | +€56,504 | +217,491% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €47,617 | €181,262 | +€133,645 | +281% |
| Deferred charges and accrued income | 490/1 | €3,266 | €2,963 | -€303 | -9.3% |
| Total equity and liabilities | 10/49 | €272,313 | €318,564 | +€46,251 | +17.0% |
| Equity | 10/15 | €183,271 | €269,379 | +€86,108 | +47.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €181,771 | €267,879 | +€86,108 | +47.4% |
| Amounts payable | 17/49 | €89,042 | €49,185 | -€39,857 | -44.8% |
| Amounts payable within one year | 42/48 | €88,998 | €49,185 | -€39,813 | -44.7% |
| Trade debts | 44 | €13,120 | €12,269 | -€852 | -6.5% |
| Suppliers | 440/4 | €13,120 | €12,269 | -€852 | -6.5% |
| Taxes, remuneration and social security | 45 | €72,551 | €36,916 | -€35,635 | -49.1% |
| Taxes | 450/3 | €69,275 | €36,916 | -€32,359 | -46.7% |
| Remuneration and social security | 454/9 | €3,276 | - | -€3,276 | |
| Other amounts payable | 47/48 | €3,326 | - | -€3,326 | |
| Accrued charges and deferred income | 492/3 | €44 | - | -€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,235 | €3,987 | +€2,752 | +223% |
| Other operating charges | 640/8 | €3,192 | €1,018 | -€2,174 | -68.1% |
| Gross operating margin | 9900 | €116,476 | €116,247 | -€229 | -0.2% |
| Operating profit (loss) | 9901 | €112,049 | €111,241 | -€808 | -0.7% |
| Financial income | 75/76B | €6 | €2,915 | +€2,909 | +49,396% |
| Recurring financial income | 75 | €6 | €2,915 | +€2,909 | +49,396% |
| Financial charges | 65/66B | €2,853 | €2,574 | -€279 | -9.8% |
| Recurring financial charges | 65 | €2,853 | €2,574 | -€279 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €109,202 | €111,582 | +€2,381 | +2.2% |
| Income taxes | 67/77 | €23,268 | €25,474 | +€2,206 | +9.5% |
| Profit (loss) for the period | 9904 | €85,933 | €86,108 | +€175 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,933 | €86,108 | +€175 | +0.2% |
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 19 October 2026 via checked.be.