CASTERMANE ET VAN BOGAERT: what changed
CASTERMANE ET VAN BOGAERT
Largest movements
- Cash -€36,090
down €36,090 (-75.4%), from €47,847 to €11,757
mainly Net result for the year (-€31,647) and Tax, wage and social debts (-€12,364)
- Stocks and contracts -€13,000
down €13,000 (-27.6%), from €47,019 to €34,019
- Receivables within one year +€7,945
up €7,945 (+49.0%), from €16,229 to €24,174
of which Other amounts receivable: +€13,811
- Tangible fixed assets -€5,684
down €5,684 (-10.8%), from €52,623 to €46,939
of which Plant, machinery and equipment: -€3,254
- Profit (loss) carried forward -€31,647
down €31,647 (-50.8%), from €62,307 to €30,660
- Tax, wage and social debts -€12,364
down €12,364 (-42.4%), from €29,173 to €16,809
of which Taxes: -€12,002
- Trade debts -€2,165
down €2,165 (-29.9%), from €7,239 to €5,074
- Gross operating margin -€66,799
down €66,799 (-38.5%), from €173,676 to €106,877
- Staff costs -€14,251
down €14,251 (-9.8%), from €145,048 to €130,796
- Taxes -€7,436
down €7,436 (-98.8%), from €7,527 to €91
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,717 | €116,889 | -€46,828 | -28.6% |
| Fixed assets | 21/28 | €52,623 | €46,939 | -€5,684 | -10.8% |
| Tangible fixed assets | 22/27 | €52,623 | €46,939 | -€5,684 | -10.8% |
| Land and buildings | 22 | €25,026 | €24,647 | -€380 | -1.5% |
| Plant, machinery and equipment | 23 | €9,576 | €6,323 | -€3,254 | -34.0% |
| Furniture and vehicles | 24 | €18,020 | €15,970 | -€2,051 | -11.4% |
| Current assets | 29/58 | €111,094 | €69,950 | -€41,144 | -37.0% |
| Stocks and contracts in progress | 3 | €47,019 | €34,019 | -€13,000 | -27.6% |
| Stocks | 30/36 | €47,019 | €34,019 | -€13,000 | -27.6% |
| Amounts receivable within one year | 40/41 | €16,229 | €24,174 | +€7,945 | +49.0% |
| Trade receivables | 40 | €16,229 | €10,363 | -€5,866 | -36.1% |
| Other amounts receivable | 41 | - | €13,811 | +€13,811 | |
| Cash at bank and in hand | 54/58 | €47,847 | €11,757 | -€36,090 | -75.4% |
| Total equity and liabilities | 10/49 | €163,717 | €116,889 | -€46,828 | -28.6% |
| Equity | 10/15 | €126,654 | €95,007 | -€31,647 | -25.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €33,360 | €33,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €27,560 | €27,560 | = | 0.0% |
| Distributable reserves | 133 | €2,082 | €2,082 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,307 | €30,660 | -€31,647 | -50.8% |
| Amounts payable | 17/49 | €37,063 | €21,882 | -€15,181 | -41.0% |
| Amounts payable within one year | 42/48 | €37,063 | €21,882 | -€15,181 | -41.0% |
| Trade debts | 44 | €7,239 | €5,074 | -€2,165 | -29.9% |
| Suppliers | 440/4 | €7,239 | €5,074 | -€2,165 | -29.9% |
| Taxes, remuneration and social security | 45 | €29,173 | €16,809 | -€12,364 | -42.4% |
| Taxes | 450/3 | €15,631 | €3,629 | -€12,002 | -76.8% |
| Remuneration and social security | 454/9 | €13,541 | €13,179 | -€362 | -2.7% |
| Other amounts payable | 47/48 | €652 | - | -€652 | |
| Remuneration, social security and pensions | 62 | €145,048 | €130,796 | -€14,251 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,048 | €6,066 | +€17 | +0.3% |
| Other operating charges | 640/8 | €2,570 | €2,797 | +€226 | +8.8% |
| Gross operating margin | 9900 | €173,676 | €106,877 | -€66,799 | -38.5% |
| Operating profit (loss) | 9901 | €20,009 | -€32,782 | -€52,791 | |
| Financial income | 75/76B | €1,703 | €1,286 | -€417 | -24.5% |
| Recurring financial income | 75 | €1,703 | €1,286 | -€417 | -24.5% |
| Financial charges | 65/66B | €191 | €60 | -€131 | -68.5% |
| Recurring financial charges | 65 | €191 | €60 | -€131 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €21,521 | -€31,556 | -€53,077 | |
| Income taxes | 67/77 | €7,527 | €91 | -€7,436 | -98.8% |
| Profit (loss) for the period | 9904 | €13,994 | -€31,647 | -€45,641 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,994 | -€31,647 | -€45,641 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.