Casters Consulting: 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.
Casters Consulting
Largest movements
- Cash -€40,179
down €40,179 (-63.7%), from €63,044 to €22,864
mainly Contributions, distributions and other (-€106,221) and Other debts (-€36,011)
- Tangible fixed assets -€27,136
down €27,136 (-13.9%), from €195,754 to €168,618
of which Furniture and vehicles: -€21,670
- Receivables within one year -€12,807
down €12,807 (-18.1%), from €70,645 to €57,838
of which Trade receivables: -€12,858
- Other debts -€36,011
down €36,011 (-38.5%), from €93,561 to €57,550
- Reserves -€28,617
down €28,617 (-100%), from €28,617 to €0
- Debts after one year -€21,161
down €21,161 (-14.2%), from €149,219 to €128,058
- Tax, wage and social debts +€13,361
up €13,361 (+47.3%), from €28,223 to €41,584
of which Taxes: +€11,175
- Trade debts -€4,889
down €4,889 (-62.7%), from €7,795 to €2,907
- Gross operating margin +€28,560
up €28,560 (+17.9%), from €159,325 to €187,885
- Staff costs +€11,062
up €11,062 (+27.6%), from €40,091 to €51,152
- Taxes +€4,582
up €4,582 (+24.7%), from €18,544 to €23,126
- Depreciation +€3,301
up €3,301 (+13.9%), from €23,835 to €27,136
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 | €335,400 | €257,259 | -€78,141 | -23.3% |
| Fixed assets | 21/28 | €195,754 | €168,618 | -€27,136 | -13.9% |
| Tangible fixed assets | 22/27 | €195,754 | €168,618 | -€27,136 | -13.9% |
| Land and buildings | 22 | €130,126 | €125,795 | -€4,331 | -3.3% |
| Plant, machinery and equipment | 23 | €4,019 | €2,884 | -€1,135 | -28.2% |
| Furniture and vehicles | 24 | €61,609 | €39,939 | -€21,670 | -35.2% |
| Current assets | 29/58 | €139,647 | €88,642 | -€51,005 | -36.5% |
| Stocks and contracts in progress | 3 | €4,399 | €6,188 | +€1,788 | +40.7% |
| Stocks | 30/36 | €4,399 | €6,188 | +€1,788 | +40.7% |
| Amounts receivable within one year | 40/41 | €70,645 | €57,838 | -€12,807 | -18.1% |
| Trade receivables | 40 | €70,645 | €57,787 | -€12,858 | -18.2% |
| Other amounts receivable | 41 | €0 | €52 | +€52 | |
| Cash at bank and in hand | 54/58 | €63,044 | €22,864 | -€40,179 | -63.7% |
| Deferred charges and accrued income | 490/1 | €1,559 | €1,752 | +€193 | +12.4% |
| Total equity and liabilities | 10/49 | €335,400 | €257,259 | -€78,141 | -23.3% |
| Equity | 10/15 | €34,617 | €6,000 | -€28,617 | -82.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €28,617 | €0 | -€28,617 | -100% |
| Distributable reserves | 133 | €28,617 | €0 | -€28,617 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €300,783 | €251,259 | -€49,524 | -16.5% |
| Amounts payable after more than one year | 17 | €149,219 | €128,058 | -€21,161 | -14.2% |
| Financial debts | 170/4 | €149,219 | €128,058 | -€21,161 | -14.2% |
| Amounts payable within one year | 42/48 | €151,564 | €123,202 | -€28,363 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €21,985 | €21,161 | -€824 | -3.7% |
| Trade debts | 44 | €7,795 | €2,907 | -€4,889 | -62.7% |
| Suppliers | 440/4 | €7,795 | €2,907 | -€4,889 | -62.7% |
| Taxes, remuneration and social security | 45 | €28,223 | €41,584 | +€13,361 | +47.3% |
| Taxes | 450/3 | €22,613 | €33,788 | +€11,175 | +49.4% |
| Remuneration and social security | 454/9 | €5,610 | €7,796 | +€2,186 | +39.0% |
| Other amounts payable | 47/48 | €93,561 | €57,550 | -€36,011 | -38.5% |
| Remuneration, social security and pensions | 62 | €40,091 | €51,152 | +€11,062 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,835 | €27,136 | +€3,301 | +13.9% |
| Other operating charges | 640/8 | €2,011 | €2,135 | +€124 | +6.2% |
| Gross operating margin | 9900 | €159,325 | €187,885 | +€28,560 | +17.9% |
| Operating profit (loss) | 9901 | €93,389 | €107,462 | +€14,073 | +15.1% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €6,828 | €6,733 | -€95 | -1.4% |
| Recurring financial charges | 65 | €6,828 | €6,733 | -€95 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | €86,561 | €100,730 | +€14,169 | +16.4% |
| Income taxes | 67/77 | €18,544 | €23,126 | +€4,582 | +24.7% |
| Profit (loss) for the period | 9904 | €68,017 | €77,604 | +€9,587 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,017 | €77,604 | +€9,587 | +14.1% |
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 16 October 2026 via checked.be.