CASTERS: what changed
Two fiscal 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.
CASTERS
Largest movements
- Receivables within one year +€5,302
up €5,302 (+257.9%), from €2,056 to €7,358
of which Other amounts receivable: +€3,302
- Cash -€4,583
down €4,583 (-92.9%), from €4,934 to €350
mainly Receivables within one year (-€5,302) and Other debts (-€1,371)
- Profit (loss) carried forward +€1,934
up €1,934 (+3.5%), from -€55,416 to -€53,482
- Other debts -€1,371
down €1,371 (-27.2%), from €5,034 to €3,663
- Tax, wage and social debts +€700
up €700 (+5670.3%), from €12 to €713
- Trade debts -€545
down €545 (-43.6%), from €1,249 to €704
- Gross operating margin +€1,758
up €1,758 (+225.3%), from €780 to €2,539
- Other operating charges -€50
down €50 (-11.0%), from €449 to €400
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,990 | €7,708 | +€718 | +10.3% |
| Current assets | 29/58 | €6,990 | €7,708 | +€718 | +10.3% |
| Amounts receivable within one year | 40/41 | €2,056 | €7,358 | +€5,302 | +257.9% |
| Trade receivables | 40 | €0 | €2,000 | +€2,000 | |
| Other amounts receivable | 41 | €2,056 | €5,358 | +€3,302 | +160.6% |
| Cash at bank and in hand | 54/58 | €4,934 | €350 | -€4,583 | -92.9% |
| Total equity and liabilities | 10/49 | €6,990 | €7,708 | +€718 | +10.3% |
| Equity | 10/15 | €694 | €2,628 | +€1,934 | +278.8% |
| Contributions | 10/11 | €56,110 | €56,110 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,416 | -€53,482 | +€1,934 | +3.5% |
| Amounts payable | 17/49 | €6,296 | €5,080 | -€1,216 | -19.3% |
| Amounts payable within one year | 42/48 | €6,296 | €5,080 | -€1,216 | -19.3% |
| Trade debts | 44 | €1,249 | €704 | -€545 | -43.6% |
| Suppliers | 440/4 | €1,249 | €704 | -€545 | -43.6% |
| Taxes, remuneration and social security | 45 | €12 | €713 | +€700 | +5670.3% |
| Taxes | 450/3 | €12 | €713 | +€700 | +5670.3% |
| Other amounts payable | 47/48 | €5,034 | €3,663 | -€1,371 | -27.2% |
| Other operating charges | 640/8 | €449 | €400 | -€50 | -11.0% |
| Gross operating margin | 9900 | €780 | €2,539 | +€1,758 | +225.3% |
| Operating profit (loss) | 9901 | €331 | €2,139 | +€1,808 | +546.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €181 | €205 | +€23 | +12.8% |
| Recurring financial charges | 65 | €181 | €205 | +€23 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €150 | €1,934 | +€1,784 | +1189.8% |
| Profit (loss) for the period | 9904 | €150 | €1,934 | +€1,784 | +1189.8% |
| Profit (loss) for the period to be appropriated | 9905 | €150 | €1,934 | +€1,784 | +1189.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.