CASTILLOS: 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.
CASTILLOS
Largest movements
- Receivables within one year +€264
up €264 (+81.5%), from €324 to €588
- Cash -€165
down €165 (-100%), from €165 to €0
mainly Net result for the year (-€1,784) and Receivables within one year (-€264)
- Other debts +€1,920
up €1,920 (+14.0%), from €13,704 to €15,624
- Profit (loss) carried forward -€1,784
down €1,784 (-12.5%), from -€14,281 to -€16,065
- Trade debts -€67
down €67 (-100%), from €67 to €0
- Short-term financial debts +€30
new in 2024: €30
- Other operating charges +€387
up €387, from €0 to €387
- Gross operating margin +€286
up €286 (+18.6%), from -€1,543 to -€1,257
- Financial charges +€40
up €40 (+40.0%), from €100 to €140
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.
Derived cash bridge
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 | €489 | €588 | +€99 | +20.2% |
| Current assets | 29/58 | €489 | €588 | +€99 | +20.2% |
| Amounts receivable within one year | 40/41 | €324 | €588 | +€264 | +81.5% |
| Other amounts receivable | 41 | €324 | €588 | +€264 | +81.5% |
| Cash at bank and in hand | 54/58 | €165 | €0 | -€165 | -100% |
| Total equity and liabilities | 10/49 | €489 | €588 | +€99 | +20.2% |
| Equity | 10/15 | -€13,281 | -€15,065 | -€1,784 | -13.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,281 | -€16,065 | -€1,784 | -12.5% |
| Amounts payable | 17/49 | €13,770 | €15,653 | +€1,883 | +13.7% |
| Amounts payable within one year | 42/48 | €13,770 | €15,653 | +€1,883 | +13.7% |
| Financial debts | 43 | - | €30 | +€30 | |
| Credit institutions | 430/8 | - | €30 | +€30 | |
| Trade debts | 44 | €67 | €0 | -€67 | -100% |
| Suppliers | 440/4 | €67 | €0 | -€67 | -100% |
| Other amounts payable | 47/48 | €13,704 | €15,624 | +€1,920 | +14.0% |
| Other operating charges | 640/8 | €0 | €387 | +€387 | |
| Gross operating margin | 9900 | -€1,543 | -€1,257 | +€286 | +18.6% |
| Operating profit (loss) | 9901 | -€1,543 | -€1,644 | -€101 | -6.5% |
| Financial charges | 65/66B | €100 | €140 | +€40 | +40.0% |
| Recurring financial charges | 65 | €100 | €140 | +€40 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,643 | -€1,784 | -€141 | -8.6% |
| Profit (loss) for the period | 9904 | -€1,643 | -€1,784 | -€141 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,643 | -€1,784 | -€141 | -8.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.