Casteric: 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.
What changed
Casteric
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€47,607
2024 · €1.3m-€1.3m
Equity
€2.7m
2024 · €2.6m+€47,607
Cash
-
2024 · €96-€96
Balance sheet total
€4.5m
2024 · €4.4m+€67,763
Largest movements
Assets
- Deferred charges and accrued income +€66,049
up €66,049 (+42.3%), from €156,018 to €222,067
Equity and liabilities
- Profit (loss) carried forward +€47,607
up €47,607 (+22.0%), from €216,280 to €263,886
Income statement
- Gross operating margin -€1.9m
no longer reported in 2025 (was €1.9m)
- Financial charges -€162,733
down €162,733 (-88.9%), from €183,030 to €20,296
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.
Result 2024
€1.3m
Other operating charges
+€12,287
Other operating items
-€1.9m
Financial income
+€6,169
Financial charges
+€162,733
Taxes
+€591
Deferred taxes and other
+€450,721
Result 2025
€47,607
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.
From operations
-€149
Investment
€0
Financing
+€53
Cash 2024
€96
From operations (derived)
-€149
Net result for the year
+€47,607
Receivables within one year
-€1,810
Deferred charges and accrued income
-€66,049
Accrued charges and deferred income
+€20,103
Financing
+€53
Short-term financial debts
+€53
Cash 2025
€0
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,397,675 | €4,465,438 | +€67,763 | +1.5% |
| Current assets | 29/58 | €4,397,675 | €4,465,438 | +€67,763 | +1.5% |
| Amounts receivable within one year | 40/41 | €4,241,561 | €4,243,371 | +€1,810 | 0.0% |
| Other amounts receivable | 41 | €4,241,561 | €4,243,371 | +€1,810 | 0.0% |
| Cash at bank and in hand | 54/58 | €96 | - | -€96 | |
| Deferred charges and accrued income | 490/1 | €156,018 | €222,067 | +€66,049 | +42.3% |
| Total equity and liabilities | 10/49 | €4,397,675 | €4,465,438 | +€67,763 | +1.5% |
| Equity | 10/15 | €2,613,595 | €2,661,202 | +€47,607 | +1.8% |
| Contributions | 10/11 | €313,014 | €313,014 | = | 0.0% |
| Reserves | 13 | €2,084,301 | €2,084,301 | = | 0.0% |
| Non-distributable reserves | 130/1 | €30,000 | €30,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €30,000 | €30,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,762,248 | €1,762,248 | = | 0.0% |
| Distributable reserves | 133 | €292,053 | €292,053 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,280 | €263,886 | +€47,607 | +22.0% |
| Provisions and deferred taxes | 16 | €645,942 | €645,942 | = | 0.0% |
| Deferred taxes | 168 | €645,942 | €645,942 | = | 0.0% |
| Amounts payable | 17/49 | €1,138,137 | €1,158,294 | +€20,157 | +1.8% |
| Amounts payable within one year | 42/48 | €1,086,852 | €1,086,905 | +€53 | 0.0% |
| Financial debts | 43 | - | €53 | +€53 | |
| Credit institutions | 430/8 | - | €53 | +€53 | |
| Trade debts | 44 | €48,279 | €48,279 | = | 0.0% |
| Suppliers | 440/4 | €48,279 | €48,279 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €33,400 | €33,400 | = | 0.0% |
| Taxes | 450/3 | €33,400 | €33,400 | = | 0.0% |
| Other amounts payable | 47/48 | €1,005,173 | €1,005,173 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €51,285 | €71,389 | +€20,103 | +39.2% |
| Other operating charges | 640/8 | €13,410 | €1,124 | -€12,287 | -91.6% |
| Gross operating margin | 9900 | €1,906,081 | - | -€1.9m | |
| Operating profit (loss) | 9901 | €1,892,671 | -€1,124 | -€1.9m | |
| Financial income | 75/76B | €62,858 | €69,027 | +€6,169 | +9.8% |
| Recurring financial income | 75 | €62,858 | €69,027 | +€6,169 | +9.8% |
| Financial charges | 65/66B | €183,030 | €20,296 | -€162,733 | -88.9% |
| Recurring financial charges | 65 | €183,030 | €20,296 | -€162,733 | -88.9% |
| Profit (loss) for the period before taxes | 9903 | €1,772,499 | €47,607 | -€1.7m | -97.3% |
| Transfer from deferred taxes | 780 | €29,262 | - | -€29,262 | |
| Transfer to deferred taxes | 680 | €479,983 | - | -€479,983 | |
| Income taxes | 67/77 | €591 | - | -€591 | |
| Profit (loss) for the period | 9904 | €1,321,186 | €47,607 | -€1.3m | -96.4% |
| Transfer from tax-exempt reserves | 789 | €87,787 | - | -€87,787 | |
| Transfer to tax-exempt reserves | 689 | €1,439,950 | - | -€1.4m | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,976 | €47,607 | +€78,583 |
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 11 October 2026 via checked.be.