CASTERMANS DANNY: 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 DANNY
Largest movements
- Tangible fixed assets +€26,559
up €26,559 (+509.6%), from €5,212 to €31,771
of which Furniture and vehicles: +€27,595
- Cash +€17,373
up €17,373 (+80.1%), from €21,683 to €39,056
mainly Debts after one year (+€25,334) and Net result for the year (+€14,364)
- Receivables within one year +€2,451
up €2,451 (+12.5%), from €19,556 to €22,007
of which Other amounts receivable: +€2,817
- Stocks and contracts -€2,001
down €2,001 (-39.6%), from €5,054 to €3,053
- Deferred charges and accrued income +€1,903
up €1,903 (+68.7%), from €2,769 to €4,673
- Debts after one year +€25,334
new in 2025: €25,334
- Profit (loss) carried forward +€14,364
up €14,364 (+68.0%), from €21,122 to €35,486
- Current portion of long-term debt +€6,756
new in 2025: €6,756
- Tax, wage and social debts +€1,411
up €1,411 (+24.0%), from €5,882 to €7,292
of which Taxes: +€3,410
- Other debts -€1,380
no longer reported in 2025 (was €1,380)
- Gross operating margin +€9,921
up €9,921 (+43.6%), from €22,768 to €32,688
- Taxes +€1,551
up €1,551 (+54.0%), from €2,871 to €4,422
- Depreciation +€1,343
up €1,343 (+50.1%), from €2,680 to €4,023
- Staff costs +€668
up €668 (+8.8%), from €7,598 to €8,266
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 | €54,274 | €100,559 | +€46,285 | +85.3% |
| Fixed assets | 21/28 | €5,212 | €31,771 | +€26,559 | +509.6% |
| Tangible fixed assets | 22/27 | €5,212 | €31,771 | +€26,559 | +509.6% |
| Plant, machinery and equipment | 23 | €1,316 | €280 | -€1,036 | -78.7% |
| Furniture and vehicles | 24 | €3,896 | €31,491 | +€27,595 | +708.3% |
| Current assets | 29/58 | €49,062 | €68,788 | +€19,726 | +40.2% |
| Stocks and contracts in progress | 3 | €5,054 | €3,053 | -€2,001 | -39.6% |
| Stocks | 30/36 | €5,054 | €3,053 | -€2,001 | -39.6% |
| Amounts receivable within one year | 40/41 | €19,556 | €22,007 | +€2,451 | +12.5% |
| Trade receivables | 40 | €16,858 | €16,492 | -€366 | -2.2% |
| Other amounts receivable | 41 | €2,697 | €5,515 | +€2,817 | +104.4% |
| Cash at bank and in hand | 54/58 | €21,683 | €39,056 | +€17,373 | +80.1% |
| Deferred charges and accrued income | 490/1 | €2,769 | €4,673 | +€1,903 | +68.7% |
| Total equity and liabilities | 10/49 | €54,274 | €100,559 | +€46,285 | +85.3% |
| Equity | 10/15 | €41,582 | €55,946 | +€14,364 | +34.5% |
| 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 | €21,122 | €35,486 | +€14,364 | +68.0% |
| Amounts payable | 17/49 | €12,692 | €44,613 | +€31,921 | +251.5% |
| Amounts payable after more than one year | 17 | - | €25,334 | +€25,334 | |
| Financial debts | 170/4 | - | €25,334 | +€25,334 | |
| Amounts payable within one year | 42/48 | €12,692 | €19,279 | +€6,587 | +51.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,756 | +€6,756 | |
| Trade debts | 44 | €5,430 | €5,025 | -€405 | -7.5% |
| Suppliers | 440/4 | €5,430 | €5,025 | -€405 | -7.5% |
| Advances received on contracts in progress | 46 | - | €206 | +€206 | |
| Taxes, remuneration and social security | 45 | €5,882 | €7,292 | +€1,411 | +24.0% |
| Taxes | 450/3 | €3,882 | €7,292 | +€3,410 | +87.9% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €1,380 | - | -€1,380 | |
| Non-recurring operating income | 76A | - | €19,044 | +€19,044 | |
| Remuneration, social security and pensions | 62 | €7,598 | €8,266 | +€668 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,680 | €4,023 | +€1,343 | +50.1% |
| Other operating charges | 640/8 | €1,317 | €1,129 | -€188 | -14.2% |
| Gross operating margin | 9900 | €22,768 | €32,688 | +€9,921 | +43.6% |
| Operating profit (loss) | 9901 | €11,173 | €19,270 | +€8,097 | +72.5% |
| Financial income | 75/76B | €25 | €150 | +€125 | +506.8% |
| Recurring financial income | 75 | €25 | €150 | +€125 | +506.8% |
| Financial charges | 65/66B | €560 | €634 | +€75 | +13.3% |
| Recurring financial charges | 65 | €560 | €634 | +€75 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €10,638 | €18,786 | +€8,148 | +76.6% |
| Income taxes | 67/77 | €2,871 | €4,422 | +€1,551 | +54.0% |
| Profit (loss) for the period | 9904 | €7,767 | €14,364 | +€6,597 | +84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,767 | €14,364 | +€6,597 | +84.9% |
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.