CASTERIMMO: 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.
CASTERIMMO
Largest movements
- Tangible fixed assets -€208,761
down €208,761 (-5.5%), from €3.8m to €3.6m
- Cash +€51,501
up €51,501 (+501%), from €10,278 to €61,779
mainly Other debts (+€552,260) and Depreciation (+€208,761)
- Receivables within one year -€48,160
down €48,160 (-85.6%), from €56,259 to €8,099
of which Other amounts receivable: -€48,160
- Other debts +€552,260
up €552,260 (+22.4%), from €2.5m to €3.0m
- Profit (loss) carried forward -€413,509
down €413,509 (-21.5%), from -€1.9m to -€2.3m
- Debts after one year -€323,245
down €323,245 (-11.1%), from €2.9m to €2.6m
of which Financial debts: -€323,245
- Gross operating margin -€7,359
down €7,359 (-88.9%), from -€8,277 to -€15,636
- Other operating charges +€2,924
up €2,924 (+2.4%), from €123,617 to €126,541
- Financial charges -€280
down €280 (-0.4%), from €62,850 to €62,571
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 | €3,865,904 | €3,660,485 | -€205,420 | -5.3% |
| Fixed assets | 21/28 | €3,799,368 | €3,590,607 | -€208,761 | -5.5% |
| Tangible fixed assets | 22/27 | €3,799,368 | €3,590,607 | -€208,761 | -5.5% |
| Land and buildings | 22 | €3,799,368 | €3,590,607 | -€208,761 | -5.5% |
| Current assets | 29/58 | €66,536 | €69,878 | +€3,342 | +5.0% |
| Amounts receivable within one year | 40/41 | €56,259 | €8,099 | -€48,160 | -85.6% |
| Trade receivables | 40 | €5,985 | €5,985 | = | 0.0% |
| Other amounts receivable | 41 | €50,274 | €2,114 | -€48,160 | -95.8% |
| Cash at bank and in hand | 54/58 | €10,278 | €61,779 | +€51,501 | +501% |
| Total equity and liabilities | 10/49 | €3,865,904 | €3,660,485 | -€205,420 | -5.3% |
| Equity | 10/15 | -€1,922,739 | -€2,336,249 | -€413,509 | -21.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,924,739 | -€2,338,249 | -€413,509 | -21.5% |
| Amounts payable | 17/49 | €5,788,643 | €5,996,733 | +€208,090 | +3.6% |
| Amounts payable after more than one year | 17 | €2,908,109 | €2,584,864 | -€323,245 | -11.1% |
| Financial debts | 170/4 | €2,904,309 | €2,581,064 | -€323,245 | -11.1% |
| Other amounts payable | 178/9 | €3,800 | €3,800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,880,534 | €3,411,869 | +€531,335 | +18.4% |
| Current portion of amounts payable after more than one year | 42 | €346,414 | €350,031 | +€3,617 | +1.0% |
| Financial debts | 43 | €35,240 | €14,611 | -€20,629 | -58.5% |
| Credit institutions | 430/8 | €35,240 | €14,611 | -€20,629 | -58.5% |
| Trade debts | 44 | €33,610 | €31,500 | -€2,110 | -6.3% |
| Suppliers | 440/4 | €33,610 | €31,500 | -€2,110 | -6.3% |
| Taxes, remuneration and social security | 45 | €1,803 | €0 | -€1,803 | -100% |
| Taxes | 450/3 | €1,803 | €0 | -€1,803 | -100% |
| Other amounts payable | 47/48 | €2,463,467 | €3,015,727 | +€552,260 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €208,761 | €208,761 | = | 0.0% |
| Other operating charges | 640/8 | €123,617 | €126,541 | +€2,924 | +2.4% |
| Gross operating margin | 9900 | -€8,277 | -€15,636 | -€7,359 | -88.9% |
| Operating profit (loss) | 9901 | -€340,655 | -€350,939 | -€10,283 | -3.0% |
| Financial charges | 65/66B | €62,850 | €62,571 | -€280 | -0.4% |
| Recurring financial charges | 65 | €62,850 | €62,571 | -€280 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€403,505 | -€413,509 | -€10,004 | -2.5% |
| Profit (loss) for the period | 9904 | -€403,505 | -€413,509 | -€10,004 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€403,505 | -€413,509 | -€10,004 | -2.5% |
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 14 October 2026 via checked.be.