Castilaw: 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.
Castilaw
Largest movements
- Cash +€107,768
up €107,768 (+216.0%), from €49,898 to €157,666
mainly Net result for the year (+€87,931) and Receivables within one year (+€44,195)
- Receivables within one year -€44,195
down €44,195 (-96.9%), from €45,615 to €1,420
of which Trade receivables: -€38,102
- Intangible fixed assets -€9,000
down €9,000 (-11.8%), from €76,315 to €67,315
- Profit (loss) carried forward +€87,931
up €87,931 (+78.2%), from €112,497 to €200,428
- Other debts -€43,649
down €43,649 (-83.3%), from €52,411 to €8,763
- Tax, wage and social debts +€8,167
up €8,167 (+70.3%), from €11,617 to €19,784
- Gross operating margin +€34,670
up €34,670 (+39.5%), from €87,743 to €122,413
- Taxes +€8,192
up €8,192 (+53.4%), from €15,332 to €23,524
- Financial charges -€3,366
down €3,366 (-94.1%), from €3,576 to €209
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.
Cash bridge derived
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 | €178,548 | €231,811 | +€53,263 | +29.8% |
| Fixed assets | 21/28 | €81,551 | €71,189 | -€10,361 | -12.7% |
| Intangible fixed assets | 21 | €76,315 | €67,315 | -€9,000 | -11.8% |
| Tangible fixed assets | 22/27 | €5,236 | €3,874 | -€1,361 | -26.0% |
| Furniture and vehicles | 24 | €5,236 | €3,874 | -€1,361 | -26.0% |
| Current assets | 29/58 | €96,997 | €160,621 | +€63,624 | +65.6% |
| Amounts receivable within one year | 40/41 | €45,615 | €1,420 | -€44,195 | -96.9% |
| Trade receivables | 40 | €38,947 | €846 | -€38,102 | -97.8% |
| Other amounts receivable | 41 | €6,668 | €575 | -€6,093 | -91.4% |
| Cash at bank and in hand | 54/58 | €49,898 | €157,666 | +€107,768 | +216.0% |
| Deferred charges and accrued income | 490/1 | €1,484 | €1,535 | +€51 | +3.4% |
| Total equity and liabilities | 10/49 | €178,548 | €231,811 | +€53,263 | +29.8% |
| Equity | 10/15 | €114,497 | €202,428 | +€87,931 | +76.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,497 | €200,428 | +€87,931 | +78.2% |
| Amounts payable | 17/49 | €64,051 | €29,383 | -€34,668 | -54.1% |
| Amounts payable within one year | 42/48 | €64,051 | €29,383 | -€34,668 | -54.1% |
| Financial debts | 43 | - | €221 | +€221 | |
| Credit institutions | 430/8 | - | €221 | +€221 | |
| Trade debts | 44 | €23 | €616 | +€593 | +2578.3% |
| Suppliers | 440/4 | €23 | €616 | +€593 | +2578.3% |
| Taxes, remuneration and social security | 45 | €11,617 | €19,784 | +€8,167 | +70.3% |
| Taxes | 450/3 | €11,617 | €19,784 | +€8,167 | +70.3% |
| Other amounts payable | 47/48 | €52,411 | €8,763 | -€43,649 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,183 | €10,361 | +€179 | +1.8% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €87,743 | €122,413 | +€34,670 | +39.5% |
| Operating profit (loss) | 9901 | €77,176 | €111,664 | +€34,488 | +44.7% |
| Financial income | 75/76B | €7 | €0 | -€7 | -98.6% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -98.6% |
| Financial charges | 65/66B | €3,576 | €209 | -€3,366 | -94.1% |
| Recurring financial charges | 65 | €3,576 | €209 | -€3,366 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €73,607 | €111,455 | +€37,848 | +51.4% |
| Income taxes | 67/77 | €15,332 | €23,524 | +€8,192 | +53.4% |
| Profit (loss) for the period | 9904 | €58,275 | €87,931 | +€29,656 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,275 | €87,931 | +€29,656 | +50.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.