CASTERS COMMUNICATIONS: 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 COMMUNICATIONS
Largest movements
- Receivables within one year -€76,080
down €76,080 (-55.3%), from €137,503 to €61,423
of which Other amounts receivable: -€60,707
- Tangible fixed assets +€23,692
up €23,692 (+211.9%), from €11,178 to €34,870
of which Plant, machinery and equipment: +€17,217
- Cash -€8,963
down €8,963 (-25.7%), from €34,841 to €25,878
mainly Investment in fixed assets (net) (-€37,088) and Trade debts (-€31,974)
- Reserves -€66,726
down €66,726 (-32.5%), from €205,245 to €138,519
of which Distributable reserves: -€66,726
- Profit (loss) carried forward +€44,332
up €44,332, from -€44,332 to €0
- Trade debts -€31,974
down €31,974 (-89.9%), from €35,563 to €3,589
- Tax, wage and social debts -€4,317
down €4,317 (-76.8%), from €5,621 to €1,304
- Short-term financial debts -€3,394
down €3,394 (-100.0%), from €3,394 to €0
- Gross operating margin +€18,391
up €18,391 (+71.1%), from -€25,882 to -€7,491
- Depreciation -€2,176
down €2,176 (-14.0%), from €15,572 to €13,396
- Other operating charges -€1,018
down €1,018 (-32.1%), from €3,168 to €2,149
- Financial income +€290
up €290 (+26.8%), from €1,083 to €1,373
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €232,306 | €169,572 | -€62,733 | -27.0% |
| Fixed assets | 21/28 | €11,178 | €34,870 | +€23,692 | +211.9% |
| Tangible fixed assets | 22/27 | €11,178 | €34,870 | +€23,692 | +211.9% |
| Plant, machinery and equipment | 23 | - | €17,217 | +€17,217 | |
| Furniture and vehicles | 24 | €11,178 | €8,314 | -€2,865 | -25.6% |
| Other tangible fixed assets | 26 | €0 | €9,340 | +€9,340 | |
| Current assets | 29/58 | €221,127 | €134,702 | -€86,425 | -39.1% |
| Amounts receivable within one year | 40/41 | €137,503 | €61,423 | -€76,080 | -55.3% |
| Trade receivables | 40 | €40,334 | €24,961 | -€15,373 | -38.1% |
| Other amounts receivable | 41 | €97,170 | €36,462 | -€60,707 | -62.5% |
| Current investments | 50/53 | €46,818 | €46,818 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €34,841 | €25,878 | -€8,963 | -25.7% |
| Deferred charges and accrued income | 490/1 | €1,965 | €583 | -€1,383 | -70.3% |
| Total equity and liabilities | 10/49 | €232,306 | €169,572 | -€62,733 | -27.0% |
| Equity | 10/15 | €179,513 | €157,119 | -€22,394 | -12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €205,245 | €138,519 | -€66,726 | -32.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €205,245 | €138,519 | -€66,726 | -32.5% |
| Profit (loss) carried forward | 14 | -€44,332 | €0 | +€44,332 | |
| Amounts payable | 17/49 | €52,793 | €12,453 | -€40,340 | -76.4% |
| Amounts payable within one year | 42/48 | €52,143 | €11,579 | -€40,564 | -77.8% |
| Financial debts | 43 | €3,394 | €0 | -€3,394 | -100.0% |
| Credit institutions | 430/8 | €3,394 | €0 | -€3,394 | -100.0% |
| Trade debts | 44 | €35,563 | €3,589 | -€31,974 | -89.9% |
| Suppliers | 440/4 | €35,563 | €3,589 | -€31,974 | -89.9% |
| Taxes, remuneration and social security | 45 | €5,621 | €1,304 | -€4,317 | -76.8% |
| Taxes | 450/3 | €5,621 | €1,304 | -€4,317 | -76.8% |
| Other amounts payable | 47/48 | €7,565 | €6,686 | -€878 | -11.6% |
| Accrued charges and deferred income | 492/3 | €650 | €874 | +€224 | +34.5% |
| Non-recurring operating income | 76A | €17,613 | €0 | -€17,613 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,572 | €13,396 | -€2,176 | -14.0% |
| Other operating charges | 640/8 | €3,168 | €2,149 | -€1,018 | -32.1% |
| Gross operating margin | 9900 | -€25,882 | -€7,491 | +€18,391 | +71.1% |
| Operating profit (loss) | 9901 | -€44,622 | -€23,037 | +€21,585 | +48.4% |
| Financial income | 75/76B | €1,083 | €1,373 | +€290 | +26.8% |
| Recurring financial income | 75 | €1,083 | €1,373 | +€290 | +26.8% |
| Financial charges | 65/66B | €414 | €375 | -€40 | -9.5% |
| Recurring financial charges | 65 | €414 | €375 | -€40 | -9.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€43,953 | -€22,039 | +€21,915 | +49.9% |
| Income taxes | 67/77 | €379 | €355 | -€24 | -6.3% |
| Profit (loss) for the period | 9904 | -€44,332 | -€22,394 | +€21,938 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,332 | -€22,394 | +€21,938 | +49.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.