CASTING HOUSE: 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.
CASTING HOUSE
Largest movements
- Cash +€5,964
up €5,964 (+107%), from €5,549 to €11,513
mainly Net result for the year (+€7,685) and Depreciation (+€5,564)
- Tangible fixed assets -€5,564
down €5,564 (-16.9%), from €32,869 to €27,305
- Financial fixed assets +€1,375
up €1,375 (+681%), from €202 to €1,577
- Receivables within one year +€680
up €680 (+15.7%), from €4,332 to €5,012
of which Other amounts receivable: +€1,477
- Profit (loss) carried forward +€7,685
up €7,685 (+116%), from €6,638 to €14,323
- Debts after one year -€6,817
down €6,817 (-38.7%), from €17,598 to €10,781
- Tax, wage and social debts +€3,829
up €3,829 (+65.5%), from €5,846 to €9,675
- Trade debts -€2,449
down €2,449 (-60.1%), from €4,078 to €1,629
- Gross operating margin +€3,050
up €3,050 (+19.4%), from €15,736 to €18,786
- Taxes +€1,739
up €1,739 (+157%), from €1,109 to €2,848
- Financial charges -€827
down €827 (-38.3%), from €2,160 to €1,333
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 | €47,411 | €49,942 | +€2,531 | +5.3% |
| Fixed assets | 21/28 | €33,071 | €28,882 | -€4,189 | -12.7% |
| Tangible fixed assets | 22/27 | €32,869 | €27,305 | -€5,564 | -16.9% |
| Furniture and vehicles | 24 | €32,869 | €27,305 | -€5,564 | -16.9% |
| Financial fixed assets | 28 | €202 | €1,577 | +€1,375 | +681% |
| Current assets | 29/58 | €14,340 | €21,060 | +€6,720 | +46.9% |
| Stocks and contracts in progress | 3 | €3,012 | €3,012 | = | 0.0% |
| Stocks | 30/36 | €3,012 | €3,012 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,332 | €5,012 | +€680 | +15.7% |
| Trade receivables | 40 | €1,171 | €374 | -€797 | -68.1% |
| Other amounts receivable | 41 | €3,161 | €4,638 | +€1,477 | +46.7% |
| Cash at bank and in hand | 54/58 | €5,549 | €11,513 | +€5,964 | +107% |
| Deferred charges and accrued income | 490/1 | €1,447 | €1,523 | +€76 | +5.3% |
| Total equity and liabilities | 10/49 | €47,411 | €49,942 | +€2,531 | +5.3% |
| Equity | 10/15 | €13,355 | €21,040 | +€7,685 | +57.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €517 | €517 | = | 0.0% |
| Non-distributable reserves | 130/1 | €517 | €517 | = | 0.0% |
| Reserves not available under the articles | 1311 | €517 | €517 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,638 | €14,323 | +€7,685 | +116% |
| Amounts payable | 17/49 | €34,056 | €28,902 | -€5,154 | -15.1% |
| Amounts payable after more than one year | 17 | €17,598 | €10,781 | -€6,817 | -38.7% |
| Financial debts | 170/4 | €17,598 | €10,781 | -€6,817 | -38.7% |
| Amounts payable within one year | 42/48 | €16,458 | €18,121 | +€1,663 | +10.1% |
| Current portion of amounts payable after more than one year | 42 | €6,534 | €6,817 | +€283 | +4.3% |
| Trade debts | 44 | €4,078 | €1,629 | -€2,449 | -60.1% |
| Suppliers | 440/4 | €4,078 | €1,629 | -€2,449 | -60.1% |
| Taxes, remuneration and social security | 45 | €5,846 | €9,675 | +€3,829 | +65.5% |
| Taxes | 450/3 | €5,846 | €9,675 | +€3,829 | +65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,585 | €5,564 | -€21 | -0.4% |
| Other operating charges | 640/8 | €1,354 | €1,381 | +€27 | +2.0% |
| Gross operating margin | 9900 | €15,736 | €18,786 | +€3,050 | +19.4% |
| Operating profit (loss) | 9901 | €8,797 | €11,841 | +€3,044 | +34.6% |
| Financial income | 75/76B | €3 | €25 | +€22 | +733% |
| Recurring financial income | 75 | €3 | €25 | +€22 | +733% |
| Financial charges | 65/66B | €2,160 | €1,333 | -€827 | -38.3% |
| Recurring financial charges | 65 | €2,160 | €1,333 | -€827 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €6,640 | €10,533 | +€3,893 | +58.6% |
| Income taxes | 67/77 | €1,109 | €2,848 | +€1,739 | +157% |
| Profit (loss) for the period | 9904 | €5,531 | €7,685 | +€2,154 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,531 | €7,685 | +€2,154 | +38.9% |
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.