CASTERS PRO: 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 PRO
Largest movements
- Tangible fixed assets +€33,712
up €33,712 (+28.8%), from €116,958 to €150,670
of which Furniture and vehicles: +€27,952
- Cash -€22,111
down €22,111 (-13.1%), from €168,841 to €146,730
mainly Investment in fixed assets (net) (-€72,312) and Contributions, distributions and other (-€39,634)
- Other debts +€31,541
up €31,541 (+83.0%), from €37,996 to €69,537
- Reserves -€16,368
down €16,368 (-1.9%), from €854,264 to €837,897
- Tax, wage and social debts -€15,039
down €15,039 (-35.7%), from €42,165 to €27,127
of which Taxes: -€9,278
- Trade debts +€11,418
up €11,418 (+119.3%), from €9,570 to €20,987
- Current portion of long-term debt +€10,440
up €10,440 (+80.4%), from €12,987 to €23,427
- Gross operating margin -€10,332
down €10,332 (-5.9%), from €175,148 to €164,816
- Depreciation +€8,143
up €8,143 (+26.4%), from €30,813 to €38,957
- Financial income +€5,230
up €5,230 (+46.1%), from €11,353 to €16,583
- Taxes -€4,410
down €4,410 (-32.7%), from €13,481 to €9,072
- Other operating charges -€3,386
down €3,386 (-44.4%), from €7,625 to €4,239
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 | €1,001,862 | €1,033,376 | +€31,514 | +3.1% |
| Fixed assets | 21/28 | €144,098 | €177,453 | +€33,355 | +23.1% |
| Tangible fixed assets | 22/27 | €116,958 | €150,670 | +€33,712 | +28.8% |
| Land and buildings | 22 | €91,457 | €81,968 | -€9,490 | -10.4% |
| Plant, machinery and equipment | 23 | €7,400 | €22,650 | +€15,249 | +206.1% |
| Furniture and vehicles | 24 | €18,101 | €46,053 | +€27,952 | +154.4% |
| Financial fixed assets | 28 | €27,140 | €26,783 | -€357 | -1.3% |
| Current assets | 29/58 | €857,764 | €855,923 | -€1,842 | -0.2% |
| Stocks and contracts in progress | 3 | €610,659 | €620,524 | +€9,865 | +1.6% |
| Stocks | 30/36 | €610,659 | €620,524 | +€9,865 | +1.6% |
| Amounts receivable within one year | 40/41 | €78,265 | €83,494 | +€5,230 | +6.7% |
| Trade receivables | 40 | €76,714 | €71,016 | -€5,698 | -7.4% |
| Other amounts receivable | 41 | €1,550 | €12,479 | +€10,928 | +704.8% |
| Cash at bank and in hand | 54/58 | €168,841 | €146,730 | -€22,111 | -13.1% |
| Deferred charges and accrued income | 490/1 | - | €5,174 | +€5,174 | |
| Total equity and liabilities | 10/49 | €1,001,862 | €1,033,376 | +€31,514 | +3.1% |
| Equity | 10/15 | €874,264 | €857,897 | -€16,368 | -1.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €854,264 | €837,897 | -€16,368 | -1.9% |
| Distributable reserves | 133 | €854,264 | €837,897 | -€16,368 | -1.9% |
| Amounts payable | 17/49 | €127,598 | €175,479 | +€47,881 | +37.5% |
| Amounts payable after more than one year | 17 | €24,879 | €34,401 | +€9,521 | +38.3% |
| Financial debts | 170/4 | €24,879 | €34,401 | +€9,521 | +38.3% |
| Amounts payable within one year | 42/48 | €102,719 | €141,078 | +€38,360 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €12,987 | €23,427 | +€10,440 | +80.4% |
| Trade debts | 44 | €9,570 | €20,987 | +€11,418 | +119.3% |
| Suppliers | 440/4 | €9,570 | €20,987 | +€11,418 | +119.3% |
| Taxes, remuneration and social security | 45 | €42,165 | €27,127 | -€15,039 | -35.7% |
| Taxes | 450/3 | €24,548 | €15,271 | -€9,278 | -37.8% |
| Remuneration and social security | 454/9 | €17,617 | €11,856 | -€5,761 | -32.7% |
| Other amounts payable | 47/48 | €37,996 | €69,537 | +€31,541 | +83.0% |
| Remuneration, social security and pensions | 62 | €94,468 | €97,774 | +€3,306 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,813 | €38,957 | +€8,143 | +26.4% |
| Other operating charges | 640/8 | €7,625 | €4,239 | -€3,386 | -44.4% |
| Non-recurring operating charges | 66A | €411 | €843 | +€432 | +105.1% |
| Gross operating margin | 9900 | €175,148 | €164,816 | -€10,332 | -5.9% |
| Operating profit (loss) | 9901 | €41,830 | €23,003 | -€18,828 | -45.0% |
| Financial income | 75/76B | €11,353 | €16,583 | +€5,230 | +46.1% |
| Recurring financial income | 75 | €11,353 | €16,583 | +€5,230 | +46.1% |
| Financial charges | 65/66B | €5,314 | €7,248 | +€1,934 | +36.4% |
| Recurring financial charges | 65 | €5,314 | €7,248 | +€1,934 | +36.4% |
| Profit (loss) for the period before taxes | 9903 | €47,869 | €32,338 | -€15,531 | -32.4% |
| Income taxes | 67/77 | €13,481 | €9,072 | -€4,410 | -32.7% |
| Profit (loss) for the period | 9904 | €34,388 | €23,266 | -€11,122 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,388 | €23,266 | -€11,122 | -32.3% |
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 1 October 2026 via checked.be.