CASTERMANS: 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.
CASTERMANS
Largest movements
- Cash -€7,802
down €7,802 (-58.4%), from €13,356 to €5,554
mainly Other debts (-€9,238) and Deferred charges and accrued income (-€5,800)
- Deferred charges and accrued income +€5,800
up €5,800 (+172.9%), from €3,355 to €9,155
- Stocks and contracts -€2,106
down €2,106 (-65.8%), from €3,201 to €1,095
- Receivables within one year -€1,906
down €1,906 (-11.0%), from €17,264 to €15,358
of which Other amounts receivable: -€1,906
- Tangible fixed assets -€1,125
down €1,125 (-4.5%), from €25,111 to €23,986
of which Land and buildings: -€934
- Other debts -€9,238
down €9,238 (-29.7%), from €31,087 to €21,850
- Profit (loss) carried forward +€6,480
up €6,480, from -€5,250 to €1,229
- Trade debts -€2,384
down €2,384 (-49.6%), from €4,802 to €2,418
- Debts after one year -€2,044
down €2,044 (-53.8%), from €3,795 to €1,752
- Gross operating margin +€20,207
up €20,207, from -€9,756 to €10,451
- Depreciation +€512
up €512 (+31.3%), from €1,637 to €2,150
- Financial charges -€313
down €313 (-34.0%), from €920 to €607
- Other operating charges -€146
down €146 (-15.7%), from €933 to €787
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,288 | €55,148 | -€7,139 | -11.5% |
| Fixed assets | 21/28 | €25,111 | €23,986 | -€1,125 | -4.5% |
| Tangible fixed assets | 22/27 | €25,111 | €23,986 | -€1,125 | -4.5% |
| Land and buildings | 22 | €20,897 | €19,963 | -€934 | -4.5% |
| Plant, machinery and equipment | 23 | €3,126 | €3,045 | -€80 | -2.6% |
| Furniture and vehicles | 24 | €1,089 | €978 | -€110 | -10.1% |
| Current assets | 29/58 | €37,177 | €31,162 | -€6,014 | -16.2% |
| Stocks and contracts in progress | 3 | €3,201 | €1,095 | -€2,106 | -65.8% |
| Stocks | 30/36 | €3,201 | €1,095 | -€2,106 | -65.8% |
| Amounts receivable within one year | 40/41 | €17,264 | €15,358 | -€1,906 | -11.0% |
| Trade receivables | 40 | €12,392 | €12,392 | = | 0.0% |
| Other amounts receivable | 41 | €4,872 | €2,966 | -€1,906 | -39.1% |
| Cash at bank and in hand | 54/58 | €13,356 | €5,554 | -€7,802 | -58.4% |
| Deferred charges and accrued income | 490/1 | €3,355 | €9,155 | +€5,800 | +172.9% |
| Total equity and liabilities | 10/49 | €62,288 | €55,148 | -€7,139 | -11.5% |
| Equity | 10/15 | €15,210 | €21,689 | +€6,480 | +42.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,250 | €1,229 | +€6,480 | |
| Amounts payable | 17/49 | €47,078 | €33,459 | -€13,619 | -28.9% |
| Amounts payable after more than one year | 17 | €3,795 | €1,752 | -€2,044 | -53.8% |
| Financial debts | 170/4 | €3,795 | €1,752 | -€2,044 | -53.8% |
| Amounts payable within one year | 42/48 | €43,283 | €31,708 | -€11,575 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €2,142 | €2,044 | -€99 | -4.6% |
| Trade debts | 44 | €4,802 | €2,418 | -€2,384 | -49.6% |
| Suppliers | 440/4 | €4,802 | €2,418 | -€2,384 | -49.6% |
| Taxes, remuneration and social security | 45 | €5,252 | €5,397 | +€145 | +2.8% |
| Taxes | 450/3 | €5,252 | €5,397 | +€145 | +2.8% |
| Other amounts payable | 47/48 | €31,087 | €21,850 | -€9,238 | -29.7% |
| Remuneration, social security and pensions | 62 | €571 | €488 | -€83 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,637 | €2,150 | +€512 | +31.3% |
| Other operating charges | 640/8 | €933 | €787 | -€146 | -15.7% |
| Gross operating margin | 9900 | -€9,756 | €10,451 | +€20,207 | |
| Operating profit (loss) | 9901 | -€12,897 | €7,027 | +€19,924 | |
| Financial income | 75/76B | €50 | €60 | +€10 | +19.5% |
| Recurring financial income | 75 | €50 | €60 | +€10 | +19.5% |
| Financial charges | 65/66B | €920 | €607 | -€313 | -34.0% |
| Recurring financial charges | 65 | €920 | €607 | -€313 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,767 | €6,480 | +€20,246 | |
| Profit (loss) for the period | 9904 | -€13,767 | €6,480 | +€20,246 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,767 | €6,480 | +€20,246 |
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 10 October 2026 via checked.be.