Casting Management & Sales: 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 Management & Sales
Largest movements
- Cash -€119,460
down €119,460 (-34.6%), from €344,884 to €225,424
mainly Other debts (-€87,460) and Contributions, distributions and other (-€75,875)
- Receivables within one year +€32,585
up €32,585 (+91.4%), from €35,642 to €68,227
of which Other amounts receivable: +€44,661
- Tangible fixed assets -€4,758
down €4,758 (-9.8%), from €48,338 to €43,580
of which Land and buildings: -€5,584
- Other debts -€87,460
down €87,460 (-52.0%), from €168,259 to €80,799
- Depreciation -€4,502
down €4,502 (-38.7%), from €11,629 to €7,126
- Financial income +€4,308
up €4,308 (+430777.0%), from €1 to €4,309
- Financial charges -€3,422
down €3,422 (-63.9%), from €5,358 to €1,936
- Gross operating margin -€2,041
down €2,041 (-1.8%), from €111,592 to €109,551
- Taxes +€2,026
up €2,026 (+8.0%), from €25,330 to €27,357
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 | €429,344 | €337,651 | -€91,693 | -21.4% |
| Fixed assets | 21/28 | €48,443 | €43,685 | -€4,758 | -9.8% |
| Tangible fixed assets | 22/27 | €48,338 | €43,580 | -€4,758 | -9.8% |
| Land and buildings | 22 | €39,837 | €34,253 | -€5,584 | -14.0% |
| Plant, machinery and equipment | 23 | €1,131 | €726 | -€406 | -35.9% |
| Furniture and vehicles | 24 | €7,370 | €8,601 | +€1,231 | +16.7% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €380,901 | €293,967 | -€86,935 | -22.8% |
| Amounts receivable within one year | 40/41 | €35,642 | €68,227 | +€32,585 | +91.4% |
| Trade receivables | 40 | €33,960 | €21,883 | -€12,077 | -35.6% |
| Other amounts receivable | 41 | €1,682 | €46,344 | +€44,661 | +2655.0% |
| Cash at bank and in hand | 54/58 | €344,884 | €225,424 | -€119,460 | -34.6% |
| Deferred charges and accrued income | 490/1 | €375 | €316 | -€59 | -15.8% |
| Total equity and liabilities | 10/49 | €429,344 | €337,651 | -€91,693 | -21.4% |
| Equity | 10/15 | €248,016 | €248,016 | = | 0.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €233,016 | €233,016 | = | 0.0% |
| Distributable reserves | 133 | €233,016 | €233,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €181,328 | €89,635 | -€91,693 | -50.6% |
| Amounts payable within one year | 42/48 | €177,674 | €87,900 | -€89,774 | -50.5% |
| Financial debts | 43 | €344 | €344 | = | 0.0% |
| Credit institutions | 430/8 | €344 | €344 | = | 0.0% |
| Trade debts | 44 | €1,391 | €1,139 | -€252 | -18.1% |
| Suppliers | 440/4 | €1,391 | €1,139 | -€252 | -18.1% |
| Taxes, remuneration and social security | 45 | €7,680 | €5,618 | -€2,062 | -26.8% |
| Taxes | 450/3 | €7,680 | €5,618 | -€2,062 | -26.8% |
| Other amounts payable | 47/48 | €168,259 | €80,799 | -€87,460 | -52.0% |
| Accrued charges and deferred income | 492/3 | €3,655 | €1,735 | -€1,919 | -52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,629 | €7,126 | -€4,502 | -38.7% |
| Other operating charges | 640/8 | €967 | €1,566 | +€599 | +61.9% |
| Gross operating margin | 9900 | €111,592 | €109,551 | -€2,041 | -1.8% |
| Operating profit (loss) | 9901 | €98,996 | €100,859 | +€1,862 | +1.9% |
| Financial income | 75/76B | €1 | €4,309 | +€4,308 | +430777.0% |
| Recurring financial income | 75 | €1 | €4,309 | +€4,308 | +430777.0% |
| Financial charges | 65/66B | €5,358 | €1,936 | -€3,422 | -63.9% |
| Recurring financial charges | 65 | €5,358 | €1,936 | -€3,422 | -63.9% |
| Profit (loss) for the period before taxes | 9903 | €93,639 | €103,232 | +€9,592 | +10.2% |
| Income taxes | 67/77 | €25,330 | €27,357 | +€2,026 | +8.0% |
| Profit (loss) for the period | 9904 | €68,309 | €75,875 | +€7,566 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,309 | €75,875 | +€7,566 | +11.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.