Castic: 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.
Castic
Largest movements
- Cash +€11,527
up €11,527 (+12.2%), from €94,519 to €106,045
mainly Net result for the year (+€48,679) and Depreciation (+€5,833)
- Receivables within one year +€9,249
up €9,249 (+56.5%), from €16,366 to €25,615
of which Trade receivables: +€9,885
- Tangible fixed assets +€4,437
up €4,437 (+18.8%), from €23,605 to €28,042
of which Other tangible fixed assets: +€7,872
- Profit (loss) carried forward +€48,679
new in 2024: €48,679
- Tax, wage and social debts -€22,551
down €22,551 (-60.6%), from €37,201 to €14,650
- Other debts -€2,076
down €2,076 (-75.2%), from €2,759 to €683
- Gross operating margin -€60,608
down €60,608 (-46.6%), from €130,185 to €69,577
- Taxes -€22,482
down €22,482 (-60.5%), from €37,133 to €14,650
- Depreciation +€3,327
up €3,327 (+132.8%), from €2,506 to €5,833
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 | €134,609 | €160,596 | +€25,987 | +19.3% |
| Fixed assets | 21/28 | €23,605 | €28,042 | +€4,437 | +18.8% |
| Tangible fixed assets | 22/27 | €23,605 | €28,042 | +€4,437 | +18.8% |
| Plant, machinery and equipment | 23 | €681 | €1,400 | +€718 | +105.4% |
| Furniture and vehicles | 24 | €22,924 | €18,770 | -€4,153 | -18.1% |
| Other tangible fixed assets | 26 | - | €7,872 | +€7,872 | |
| Current assets | 29/58 | €111,004 | €132,554 | +€21,550 | +19.4% |
| Amounts receivable within one year | 40/41 | €16,366 | €25,615 | +€9,249 | +56.5% |
| Trade receivables | 40 | €13,381 | €23,265 | +€9,885 | +73.9% |
| Other amounts receivable | 41 | €2,985 | €2,350 | -€635 | -21.3% |
| Cash at bank and in hand | 54/58 | €94,519 | €106,045 | +€11,527 | +12.2% |
| Deferred charges and accrued income | 490/1 | €119 | €893 | +€774 | +648.5% |
| Total equity and liabilities | 10/49 | €134,609 | €160,596 | +€25,987 | +19.3% |
| Equity | 10/15 | €94,126 | €142,805 | +€48,679 | +51.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €90,126 | €90,126 | = | 0.0% |
| Distributable reserves | 133 | €90,126 | €90,126 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €48,679 | +€48,679 | |
| Amounts payable | 17/49 | €40,483 | €17,791 | -€22,693 | -56.1% |
| Amounts payable within one year | 42/48 | €40,483 | €16,503 | -€23,980 | -59.2% |
| Trade debts | 44 | €523 | €1,170 | +€647 | +123.6% |
| Suppliers | 440/4 | €523 | €1,170 | +€647 | +123.6% |
| Taxes, remuneration and social security | 45 | €37,201 | €14,650 | -€22,551 | -60.6% |
| Taxes | 450/3 | €37,201 | €14,650 | -€22,551 | -60.6% |
| Other amounts payable | 47/48 | €2,759 | €683 | -€2,076 | -75.2% |
| Accrued charges and deferred income | 492/3 | - | €1,287 | +€1,287 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,506 | €5,833 | +€3,327 | +132.8% |
| Other operating charges | 640/8 | €416 | €305 | -€111 | -26.6% |
| Gross operating margin | 9900 | €130,185 | €69,577 | -€60,608 | -46.6% |
| Operating profit (loss) | 9901 | €127,264 | €63,439 | -€63,824 | -50.2% |
| Financial income | 75/76B | €37 | €11 | -€26 | -71.2% |
| Recurring financial income | 75 | €37 | €11 | -€26 | -71.2% |
| Financial charges | 65/66B | €42 | €120 | +€78 | +184.3% |
| Recurring financial charges | 65 | €42 | €120 | +€78 | +184.3% |
| Profit (loss) for the period before taxes | 9903 | €127,258 | €63,330 | -€63,929 | -50.2% |
| Income taxes | 67/77 | €37,133 | €14,650 | -€22,482 | -60.5% |
| Profit (loss) for the period | 9904 | €90,126 | €48,679 | -€41,446 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €90,126 | €48,679 | -€41,446 | -46.0% |
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 6 October 2026 via checked.be.