CASTERMANS MARC: 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 MARC
Largest movements
- Receivables within one year -€34,039
down €34,039 (-27.8%), from €122,559 to €88,520
- Cash -€16,141
down €16,141 (-82.7%), from €19,524 to €3,383
mainly Contributions, distributions and other (-€42,500) and Deferred charges and accrued income (-€14,977)
- Deferred charges and accrued income +€14,977
up €14,977 (+4,402%), from €340 to €15,318
- Reserves -€38,241
down €38,241 (-29.9%), from €127,711 to €89,470
of which Distributable reserves: -€38,241
- Tax, wage and social debts +€1,897
up €1,897 (+10,829%), from €18 to €1,915
- Gross operating margin -€27,385
down €27,385 (-78.5%), from €34,866 to €7,480
- Taxes -€7,989
down €7,989 (-80.6%), from €9,910 to €1,921
- Financial income -€1,022
down €1,022 (-98.0%), from €1,043 to €21
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 | €146,654 | €111,198 | -€35,455 | -24.2% |
| Fixed assets | 21/28 | €4,231 | €3,978 | -€253 | -6.0% |
| Tangible fixed assets | 22/27 | €1,231 | €978 | -€253 | -20.5% |
| Plant, machinery and equipment | 23 | €1,231 | €978 | -€253 | -20.5% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €142,423 | €107,220 | -€35,203 | -24.7% |
| Amounts receivable within one year | 40/41 | €122,559 | €88,520 | -€34,039 | -27.8% |
| Other amounts receivable | 41 | €122,559 | €88,520 | -€34,039 | -27.8% |
| Cash at bank and in hand | 54/58 | €19,524 | €3,383 | -€16,141 | -82.7% |
| Deferred charges and accrued income | 490/1 | €340 | €15,318 | +€14,977 | +4,402% |
| Total equity and liabilities | 10/49 | €146,654 | €111,198 | -€35,455 | -24.2% |
| Equity | 10/15 | €140,139 | €101,898 | -€38,241 | -27.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €127,711 | €89,470 | -€38,241 | -29.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €127,711 | €89,470 | -€38,241 | -29.9% |
| Profit (loss) carried forward | 14 | €28 | €28 | +€0 | +0.1% |
| Amounts payable | 17/49 | €6,515 | €9,300 | +€2,786 | +42.8% |
| Amounts payable within one year | 42/48 | €6,515 | €9,300 | +€2,786 | +42.8% |
| Trade debts | 44 | €6,497 | €7,385 | +€888 | +13.7% |
| Suppliers | 440/4 | €6,497 | €7,385 | +€888 | +13.7% |
| Taxes, remuneration and social security | 45 | €18 | €1,915 | +€1,897 | +10,829% |
| Taxes | 450/3 | €18 | €1,915 | +€1,897 | +10,829% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34 | €253 | +€219 | +647% |
| Other operating charges | 640/8 | €881 | €602 | -€279 | -31.7% |
| Gross operating margin | 9900 | €34,866 | €7,480 | -€27,385 | -78.5% |
| Operating profit (loss) | 9901 | €33,950 | €6,625 | -€27,325 | -80.5% |
| Financial income | 75/76B | €1,043 | €21 | -€1,022 | -98.0% |
| Recurring financial income | 75 | €1,043 | €21 | -€1,022 | -98.0% |
| Financial charges | 65/66B | €360 | €466 | +€106 | +29.3% |
| Recurring financial charges | 65 | €360 | €466 | +€106 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €34,633 | €6,180 | -€28,452 | -82.2% |
| Income taxes | 67/77 | €9,910 | €1,921 | -€7,989 | -80.6% |
| Profit (loss) for the period | 9904 | €24,722 | €4,259 | -€20,463 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,722 | €4,259 | -€20,463 | -82.8% |
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 19 October 2026 via checked.be.